Chương 1: Pháp lệnh thuế thu nhập đối với người có thu nhập cao năm 2001 Những quy định chung

Chapter I

GENERAL PROVISIONS

Article 1.- Vietnamese citizens living in the country or working, laboring in foreign countries and other individuals residing in Vietnam and having incomes; foreigners working in Vietnam and having incomes shall all have to pay income tax according to the provisions of this Ordinance.

Article 2.- Incomes subject to income tax include:

1. Regular incomes in the forms of salaries, wages, allowances, bonuses; incomes outside salaries and wages, which are paid for engagement in production, business and services activities not subject to enterprise income tax, except for those incomes specified in Article 3 of this Ordinance.

2. Irregular incomes in the following forms:

a/ Gifts, presents in kind sent from abroad;

b/ Technology transfer, copyright over inventions, marks, technical know-hows, construction technical designs, industrial designs and other services, except cases of donation thereof;

c/ Lottery prizes.

Article 3.-

1. To temporarily not collect tax on incomes which are interests on bank deposits, interests on savings, interests on treasury bonds, government bonds, bills and shares.

2. Incomes not subject to income tax include:

a/ Night-shift allowances; allowances for hazardous and dangerous occupations; region allowances; seniority allowances for armed force personnel; special allowances for those working in a number of offshore islands and border areas with exceptionally difficult living conditions; job attraction allowances; working trip allowances; food ration expenses and special allowances for a number of branches and occupations according to the State-prescribed regime; various allowances for State officials and employees, and other allowances from the State budget;

b/ Monetary rewards for technical modifications, inventions and innovations, national and international prizes, monetary rewards accompanying the State-conferred titles, monetary rewards or other preferential treatments from the State budget;

c/ Social allowances, insurance indemnities, severance allowances, and allowances for transfer to work at production units as provided for by law;

d/ Incomes of individual business household owners, which are subject to enterprise income tax;

e/ Incomes earned in Vietnam by foreigners who are considered not residing in Vietnam for less than 30 days;

f/ Social insurance and medical insurance premiums paid from salaries and wages according to law provisions.

Article 4.- In cases where international treaties which Vietnam has signed or acceded to contain provisions different from those of this Ordinance regarding the income tax payment, the provisions of such international treaties shall apply.

Article 5.- Individuals liable to income tax shall be obliged to pay fully their income taxes in accordance with the provisions of this Ordinance.

Article 6.- All acts of tax evasion, tax delay and other acts of violating this Ordinance are strictly forbidden.

Article 7.- All State agencies, social organizations, people�s armed force units and citizens shall have to supervise and assist tax offices and tax officials in their task of collecting income tax.