Chương 3: Pháp lệnh thuế thu nhập đối với người có thu nhập cao năm 2001 Kê khai, nộp thuế

Article 14.- Income tax on regular incomes shall be calculated on the average monthly basis for the year. Temporary tax declaration and payment shall be made every month. At the year�s end or upon the expiry of the contractual term, all taxable incomes must be summed up and the final settlement thereof must be carried out with the tax offices not later than February 28 of the subsequent year or 30 days as from the expiry of the contractual term.

Foreigners liable to income tax shall have to produce receipts for payment of income taxes before leaving Vietnam.

Article 15.- Income tax on irregular incomes shall be paid for each time of income generation.

Article 16.- Income tax payers shall have to declare and pay taxes in full and on time according to the regulations of the Ministry of Finance.

Article 17.- The Ministry of Finance shall organize the collection of income tax. Organizations and individuals that pay incomes shall have to withhold payable income tax before paying the incomes

Organizations and individuals that pay incomes and withhold income tax therefrom shall enjoy from 0.5% to 1% of the tax amount already paid into the State budget according to the regulations of the Ministry of Finance.

Article 18.- Organizations and individuals that pay incomes shall have to:

1. Fully declare to the tax offices the number of tax payers in their units, and their taxable regular and irregular incomes;

2. Keep accounting books and records related to the taxable incomes of those to whom the units pay incomes, and produce them at the request of the tax offices;

3. Receive the tax payers declarations and submit them to the tax offices;

4. Withhold the payable income taxes, inform each tax payer thereof, and pay them into the State budget according to regulations.

Article 19.- The tax offices shall have the following tasks and powers:

1. Guiding, inspecting and urging the income tax declaration, calculation and payment.

2. Opening tax books, collecting income tax and issuing receipts for the payment thereof.

3. Making written records of, administratively sanctioning according to competence or proposing the penal liability examination of, violations of the Ordinance on Income Tax on High-Income Earners.

4. Considering and settling complaints and denunciations about income tax.