The Ordinance amending certain articles of the Ordinance on income tax for high-income individuals stipulates the taxable income level and the progressive tax rate table applicable to Vietnamese citizens, foreigners residing in Vietnam, and Vietnamese citizens working abroad.
适用范围
Vietnamese citizens, other individuals residing in Vietnam, foreigners residing in Vietnam, and Vietnamese citizens working or serving abroad with taxable income shall comply with the provisions of this Ordinance.
要点
- Individuals with regular income of VND 2,000,000 or more per month (Vietnamese citizens and other individuals residing in Vietnam) or VND 8,000,000 or more per month (foreigners residing in Vietnam and Vietnamese citizens working or serving abroad) must pay income tax according to the regulations.
- Foreigners are considered residents in Vietnam if they stay in Vietnam for 183 days or more in a year; otherwise, they are considered non-residents.
- The progressive tax rate table applies to high-income individuals with different tax rates depending on the average monthly income per person.
- Non-resident foreigners only pay tax on income earned from work in Vietnam.
- This Ordinance abolishes previous regulations that conflict with its contents.
🌐 本文件的社会影响
- Increasing state budget revenue from income tax on high-income individuals contributes to economic and social development.
- Citizens and businesses need to comply with the new taxable income levels and tax tables to avoid violating the law.
❓ 常见问题
From how much income onwards must income tax be paid under this Ordinance?
Vietnamese citizens and other individuals residing in Vietnam have income of VND 2,000,000 or more per month; foreigners residing in Vietnam and Vietnamese citizens working or serving abroad have income of VND 8,000,000 or more per month.
When are foreigners considered non-residents?
Foreigners are considered non-residents in Vietnam if they stay in Vietnam for less than 183 days in a year.
How is the progressive tax rate table applied to high-income individuals?
Tax rates range from 0% to 50%, depending on the average monthly income per person, specifically: Tier 1 (up to VND 8,000), Tier 2 (over VND 8,000 to VND 20,000), Tier 3 (over VND 20,000 to VND 50,000), Tier 4 (over VND 50,000 to VND 80,000), Tier 5 (over VND 80,000 to VND 120,000), and Tier 6 (over VND 120,000).
When does this Ordinance take effect?
This Ordinance takes effect from July 1, 1999.
How will previous regulations conflicting with this Ordinance be handled?
All previous regulations conflicting with this Ordinance are abolished.
全文
ORDINANCE
Amending Certain Articles of the Ordinance on Income Tax for High-Income Individuals
Pursuant to the Constitution of the Socialist Republic of Vietnam in 1992;
This Ordinance amends certain articles of the Ordinance on Income Tax for High-Income Individuals dated May 19, 1994, which has been amended according to the Ordinance Amending Certain Articles of the Ordinance on Income Tax for High-Income Individuals dated February 6, 1997.
Article 1
The Ordinance amends certain articles of the Ordinance on Income Tax for High-Income Individuals as follows:
1. Article 9 is amended as follows:
"Article 9
Regular income subject to tax as stipulated in Clause 1 of Article 2 of this Ordinance is the total amount of money received by each individual on average per month during the year exceeding 2,000,000 VND (two million dong) for Vietnamese citizens and other individuals residing in Vietnam; exceeding 8,000,000 VND (eight million dong) for foreigners residing in Vietnam and Vietnamese citizens working or serving abroad. For foreigners considered non-residents in Vietnam, regular income subject to tax is the total income earned from work in Vietnam.
Foreigners are considered residents in Vietnam if they stay in Vietnam for 183 days or more within a period of 12 months from their arrival in Vietnam; they are considered non-residents if they stay in Vietnam for less than 183 days.
2. Clause 2 of Article 10 is amended as follows:
"2. For foreigners residing in Vietnam and Vietnamese citizens working or serving abroad:
PROGRESSIVE RATE TABLE
Unit of measurement: 1,000 VND
|
Bracket |
Average monthly income per person |
Tax Rate (%) |
|
1 |
Over 8,000 up to 20,000 |
0 |
|
2 |
Over 8,000 up to 20,000 |
10 |
|
3 |
Over 20,000 up to 50,000 |
20 |
|
4 |
Over 50,000 up to 80,000 |
30 |
|
5 |
Over 80,000 to 120,000 |
40 |
|
6 |
Over 120,000 |
50 |
Article 2
This Ordinance takes effect from July 1, 1999.
Previous regulations contrary to this Ordinance are abolished.
Article 3
The Government shall provide detailed regulations and guidance for the implementation of this Ordinance.
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