Chương 1 Nghị định 30/1998/NĐ-CP: Phạm vi áp dụng thuế thu nhập doanh nghiệp

Chapter I

SCOPE OF APPLICATION OF THE ENTERPRISE INCOME TAX

Article 1.- Organizations and individuals engaged in goods production and trading and/or service provision with incomes subject to enterprise income tax include:

1. Organizations engaged in goods production and trading and/or service provision, including: State enterprises; limited liability companies; joint stock companies; foreign-invested enterprises and foreign parties to business cooperation contracts under the Law on Foreign Investment in Vietnam; foreign companies and organizations doing business in Vietnam not under the Law on Foreign Investment in Vietnam; private enterprises; cooperatives; cooperation groups, economic organizations of political organizations, socio-political organizations, social organizations, socio-professional organizations, people's armed forces units; administrative and non-business agencies that own organizations engaged in goods production and trading and/or service provision.

2. Vietnamese individuals engaged in goods production and trading and/or service provision, including:

a/ Individual business people and groups of business people;

b/ Households;

c/ Independent professionals: medical doctors, lawyers, accountants, auditors, painters, architects, musicians, and others;

d/ Individuals leasing such property as houses, land, means of transport, machinery and equipment or other kinds of property;

e/ Peasant households and individuals engaged in cultivation, husbandry and aquaculture with a commercial goods value of over 90 million VND/year and an income of over 36 million VND/year, shall have to pay enterprise income tax on income in excess of 36 million VND/year.

3. Foreign companies conducting business activities through their permanent establishments in Vietnam.

Foreign companies' permanent establishments in Vietnam are business establishments through which foreign companies conduct some or all of their income-generating business activities in Vietnam. Foreign companies' permanent establishments take the following forms:

a/ Branches, executive offices, factories, workshops, goods delivery warehouses, means of transport, mines, oil or gas fields, natural resource exploration and exploitation sites or equipment and facilities used for natural resource exploration;

b/ Construction sites: construction, installation or assembly works; activities of supervision of construction, installation or assembly works;

c/ Service provision establishments, including consultancy services provided by their employees or other objects;

d/ Foreign companies' agents;

e/ Representatives in Vietnam in the following cases:

- They are competent to sign contracts in the names of the foreign companies.

- They are not competent to sign contracts in the names of the foreign companies but regularly conduct goods delivery or provide services in Vietnam.

In cases where the double taxation avoidance agreements signed by the Socialist Republic of Vietnam otherwise provide for the permanent establishments, such agreements shall apply.

4. Foreign business people with incomes generated in Vietnam.

Article 2.- Non-payers of enterprise income tax include households, individuals, cooperation groups, agricultural cooperatives with incomes from cultivation, husbandry and aquaculture products, with the exception of peasant households and individual as defined in Clause 2, Article 1 of this Decree.