Decree No. 09/2001/ND-CP dated March 2, 2001 of the Government amending Article 21 of the Government’s Decree No. 05/CP dated January 20, 1995 detailing the implementation of the ordinance on income tax levied on high-income earners
ATTRIBUTE
Issuing body: | Government | Effective date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
Official number: | 09/2001/ND-CP | Signer: | Nguyen Tan Dung |
Type: | Decree | Expiry date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
Issuing date: | 02/03/2001 | Effect status: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
Fields: | Tax - Fee - Charge |
THE GOVERNMENT | SOCIALISTREPUBLIC OF VIET NAM |
No: 09/2001/ND-CP | Hanoi, March 02, 2001 |
DECREE
AMENDING ARTICLE 21 OF THE GOVERNMENT’S DECREE NO. 05/CP OF JANUARY 20, 1995 DETAILING THE IMPLEMENTATION OF THE ORDINANCE ON INCOME TAX LEVIED ON HIGH-INCOME EARNERS
THE GOVERNMENT
Pursuant to the Law on Organization of the Government of September 30, 1992;
Pursuant to the Ordinance on Income Tax Levied on High-Income Earners (amended) passed by the National Assembly Standing Committee on May 19, 1994;
Pursuant to the Ordinance No. 14/1999/PL-UBTVQH10 of June 30, 1999 of the National Assembly Standing Committee amending a number of articles of the Ordinance on Income Tax Levied on High-Income Earners;
At the proposal of the Minister of Finance,
DECREES:
Article 1.-To annul the following content of Article 21 of the Governments Decree No. 05/CP of January 20, 1995 detailing the implementation of the Ordinance on Income Tax Levied on High-Income Earners:
"The agencies that manage, train and recruit laborers shall be entitled to deduct not more than 8% of the laborers income in service of the management, training and recruitment. The above funding amounts shall be managed and used strictly according to current financial regime."
Article 2.-This Decree takes effect 15 days after its signing.
Article 3.-The Minister of Finance shall guide the implementation of this Decree.
The ministers, the heads of the ministerial-level agencies, the heads of the agencies attached to the Government and the presidents of the Peoples Committees of the provinces and centrally-run cities shall have to implement this Decree.
| ON BEHALF OF THE GOVERNMENT |
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