Chapter I
APPLICATION SCOPE OF ENTERPRISE INCOME TAX
Article 1.- Organizations and individuals engaged in goods production and trading or service provision (hereinafter referred collectively to as business establishments) with incomes shall pay enterprise income tax according to the provisions of this Decree.
1. Organizations engaged in goods production and trading or service provision include State enterprises; limited liability companies; joint-stock companies; partnerships; foreign-invested enterprises and foreign parties to business cooperation contracts under the Investment Law and the Enterprise Law; foreign companies and organizations doing business in Vietnam not under the Investment Law and the Enterprise Law; private enterprises; cooperatives and unions of cooperatives (hereinafter referred to as cooperatives for short); cooperation groups; economic organizations of political organizations, socio-political organizations, social organizations, socio-professional organizations or people's armed forces units; administrative agencies and non-business units engaged in goods production and trading or service provision.
2. Vietnamese individuals engaged in goods production and trading or service provision include:
a/ Business individuals and groups of business individuals;
b/ Individual business households;
c/ Independent professional practitioners: medical doctors, lawyers, accountants, auditors, painters, architects, musicians, and others;
d/ Individuals leasing such properties as houses, land, means of transport, machinery and equipment or other types of property;
3. Foreign individuals doing business and having incomes generated in Vietnam, regardless of whether their business activities are carried out in Vietnam or overseas.
4. Foreign companies doing business through their permanent establishments in Vietnam.
Permanent establishments mean business establishments through which foreign companies conduct part or all of their income-generating business activities in Vietnam. Foreign companies' permanent establishments mainly take the following forms:
a/ Branches, executive offices, factories, workshops, goods-forwarding warehouses, means of transport, mines, oil or gas fields or natural resource-exploring and -exploiting sites or equipment and facilities in service of natural resource exploration;
b/ Construction sites; construction, installation or assembly projects; activities of construction supervision as well as construction, installation or assembly projects;
c/ Establishments providing services, including consultancy services provided by their employees or other persons;
d/ Agents of foreign companies;
e/ Vietnam-based representatives in the following cases:
- They are authorized to sign contracts on behalf of foreign companies;
- They are not authorized to sign contracts on behalf of foreign companies but regularly perform the delivery of goods or the provision of services in Vietnam.
In case a double taxation avoidance agreement which the Socialist Republic in Vietnam has signed otherwise provides for permanent establishments, the provisions of that agreement prevail.
Article 2.- Non-payers of enterprise income tax include households, individuals, cooperation groups and cooperatives engaged in agricultural production with incomes from cultivation, husbandry and aquaculture products; except for farmers and farmer households engaged in large-scale commodity production with high incomes.
The payment of enterprise income tax applicable to farmers and farmer households engaged in large-scale commodity production with high incomes from cultivation, husbandry or aquaculture products shall be governed by separate regulations. The Ministry of Finance shall assume the prime responsibility for, and coordinate with the Ministry of Agriculture and Rural Development and the Ministry of Fisheries in, submitting to the Government for promulgation regulations on payment of enterprise income tax to be applicable to these subjects.
Tìm kiếm
Nghị định 24/2007/NĐ-CP (Bản Word)