Resolution No. 287-QĐ/CTN approving the Agreement between Vietnam and Hungary on avoiding double taxation and preventing fiscal evasion with respect to taxes on income, signed on August 26, 1994, in Budapest. This Decision was issued by President Le Duc Anh.
Key points
- The President approves the Agreement between Vietnam and Hungary on avoiding double taxation and preventing fiscal evasion with respect to taxes on income, signed on August 26, 1994, in Budapest.
- The Minister of Foreign Affairs is responsible for handling the diplomatic procedures regarding the approval of this Agreement and informing relevant agencies about the date when the Agreement comes into effect.
- The Prime Minister and the Director of the President's Office are responsible for implementing this Decision.
🌐 Social impact of this document
- Positive impact: The Agreement helps strengthen tax cooperation between Vietnam and Hungary, avoid double taxation, prevent fiscal evasion, and create a favorable business environment.
- Negative impact: There is no specific impact on citizens/businesses/society.
❓ Frequently asked questions
When does the Agreement come into effect?
The date when the Agreement comes into effect will be announced by the Minister of Foreign Affairs after completing the approval procedures.
Who is responsible for implementing this Decision?
The Prime Minister and the Director of the President's Office are responsible for implementing this Decision.
When was this Decision issued?
This Decision was issued on November 15, 1994.
Who signed the Agreement between Vietnam and Hungary?
Deputy Prime Minister Tran Duc Luong signed this Agreement on August 26, 1994, in Budapest (Hungary).
Full text
Pursuant to …;
APPROVING THE DOUBLE TAXATION TREATY BETWEEN THE SOCIALIST REPUBLIC OF VIET NAM AND THE REPUBLIC OF HUNGARY TO AVOID DOUBLE TAXATION AND PREVENT TAX EVASION ON INCOME TAX
PRESIDENT OF THE STATE SOCIALIST REPUBLIC OF VIETNAM
Pursuant to Article 103 and Article 106 of the Constitution of the Socialist Republic of Vietnam in 1992;
Pursuant to the Ordinance on the Conclusion and Implementation of International Treaties of the Socialist Republic of Vietnam dated October 17, 1989;
Based on the proposal of the Government in Circular No. 6208/QHQT dated November 7, 1994;
DECISION:
Article 1. Approving the Agreement between the Socialist Republic of Vietnam and the Republic of Hungary to avoid double taxation and prevent tax evasion on income tax signed by Deputy Prime Minister Tran Duc Luong, authorized by the President, on August 26, 1994 in Budapest (Hungary). The Minister of Foreign Affairs shall be responsible for handling the diplomatic procedures for the approval of this Agreement and notifying relevant agencies of the date when the Agreement comes into effect.
Article 2. LE DUC ANH
Article 3. The Prime Minister, Head of the Office of the State President, shall be responsible for implementing this Decision.
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