Ordinance No. 35/2001/PL-UBTVQH10, on income tax on high-income earners, passed by the Standing Committee of National Assembly

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ATTRIBUTE Ordinance 35/2001/PL-UBTVQH10 of National Assembly Standing Committee date issued 19/05/2001

Issuing body:	National Assembly Standing Committee	Effective date:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Official number:	35/2001/PL-UBTVQH10	Signer:	Nong Duc Manh
Type:	Ordinance	Expiry date:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Issuing date:	19/05/2001	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

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THE STANDING COMMITTEE OF NATIONAL ASSEMBLY -----	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness -------
No: 35/2001/PL-UBTVQH10	Hanoi, May 19, 2001

ORDINANCE

ON INCOME TAX ON HIGH-INCOME EARNERS

In order to contribute to realizing social justice and to mobilize part of incomes of high-income earners for the State budget;
Pursuant to the 1992 Constitution of the Socialist Republic of Vietnam;
Pursuant to the Resolution of the Xth National Assembly at its eighth session on the 2001 law- and ordinance-making program;
This Ordinance prescribes income tax on high-income earners.

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:

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Ordinance No. 35/2001/PL-UBTVQH10, on income tax on high-income earners, passed by the Standing Committee of National Assembly

ATTRIBUTE Ordinance 35/2001/PL-UBTVQH10 of National Assembly Standing Committee date issued 19/05/2001

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