Law 26/2012/qh13: Modifying, Supplementing Some Articles Of The Law On Personal Income Tax

Original Language Title: Luật 26/2012/QH13: Sửa đổi, bổ sung một số Điều của Luật Thuế thu nhập cá nhân

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Number: 26 /2012/QH13
Hanoi, November 22, 2012


Modify, add some Fuck! Oh. L Oh, I Personal income.


The base. What? I don't know. There. a society in Vietnam. What? 1992 fixes socket i, b socket Add a Stain. Follow the resolution. Stain. 5 1 /200 1 /QH 1 0;

Congress to enact Law S Change, b socket One number of things of the Law I Income Ah! By Stain. 04 /2007/Q Oh. 12 Oh,

What? 1 .

Modify, add some of the rules of the Law I Personal income:

1. Clause 2 and paragraph 5 Article 3 are modified, added as follows:

" 2. Earnings from Money pay Oh, t The public, including:

a) Wages, wages and payout counts, public money;

b) Allowable allowable allowable allowable allowable allowable allowable allowable allowable allowable allowable allowable allowable allowable allowable allowable persons; defense allowable, allowable security; All Toxic, dangerous for n g job, job or job at work has a toxic, dangerous element. Okay. m; subsidy income, regional allowance by law; war allowance subsidies, labor accident subsidies, suspected occupational diseases, and other areas of law. Don't p, an l And n when giving birth or adoption, allowance due to speculation Go. - Bitch. labor capacity, once-a-month pension, monthly money and other repositories. Bitch. n other subsidies as defined by law on social insurance; subsidy, employment allowance, as prescribed by the Code. L a dynamic; subsidizated social support and allowable allowable allowable allowable allowable allowable allowable allowable allowable allowance g It ' s preloaded pay , money. t Pig. rules Ch I'm "the government."

" 5. Revenue from Chuy Okay. Inaction Bitch. n, including:

a) Income from Chuy Okay. Franchisins Yeah. And the land, and the possession thereof, and the land;

b) Income from Chuy Okay. Franchisins in Yes or use of the house in ()

c) Income from Chuy Okay. Franchisor, rule. Okay. n Hey. the water;

d) Other income received from Chuy. Okay. The real estate in all forms. "

2. paragraph 10 Article 4 is modified, added as follows:

" 10. Pension funds issued by the Fund. Okay. Society pays; pension money. d o the pension fund voluntarily pays monthly. "

3. Point 1 Article 7 is amended as follows:

" c. Tax expectations according to each transfer or year on income from the stock transfer. "

4. paragraph 1 Article 19 is modified, added as follows:

" 1. Reducing the landscape is the amount that is subtracted from the taxable income before k Hi. Tax on. Oh. i income from business, wages, public money. Fuck. The tax act is a resident. The decrease in the context consists of two parts of the following:

a) Subtract Fuck. With the subject of paying taxes of 9 million copper/month (108 million dollars per year);

b) The deduction for each dependent is 3.6 million per month.

Case All right consumer prices (CPI) fluctuated above 20% compared to the time Okay. The law is in effect of execution or the time of travel. Okay. The thing. All right The most recent loss of the landscape, the government. Proxy The Congress of Congress adjuvedt the extent to which the regulation of the situation is consistent. Oh. The volatility of the cost. Okay. apply for the next tax period. "

5. Clause 1 Article 21 is modified, added as follows:

" 1. Tax rate income Oh. i income from business, wages, public money is the total income tax of regulation at Article 10 and Article 11 of this Law, minus social insurance donations, health insurance, unemployment insurance, conserved, and insurance. Okay. Career responsibility for some industries, jobs and jobs. Bitch. i participate in compulsory insurance, voluntary pension fund, regulatory reductions in Article 19 and Article 20 of this Law.

The government regulates the maximum amount except for the amount. Boob Voluntary pension funds stipulated at this. "

6. Article 24 is modified, added as follows:

" Fuck! i 24. Tr Ah! Organization of the organization, the individual who pays the income and responsibility of the statue Taxes are private residents.

1. The responsibility of prescribation, deductions, taxes, tax decisions are specified as follows:

a) I socket function, the individual pays. t Enter responsible for k Hey. declared, deductible, paying taxes on the state budget and tax decisions on tax-taxable income types. Bitch. for the tax subject;

b) Individuals with income income What? c Boob Blame n Oh. Hey. declare, file What? v Oh. o state budgets and tax decisions by law.

2. I socket Ch. Come on c, the person who pays income is responsible for providing information on income and dependable persons of the taxable object in the unit governed by the rule of law.

3. The government stipulated that the tax deduction is consistent with each type of income prescribed at the point of one Article and the tax decision stipulated at 1 Article. "

What? 2.

1. The law came into effect on 1 July 2013.

2. Main Detailed rules, guidelines for the execution of Fuck. This is in the law.

This law has been called. Stain. Passport. i C ... There. Oh. Let's Ah There. "X". III -The meeting. Come on 4 through May 22 Ah! - 1 1 year 20 1 2 ./.

President of Congress.


Nguyen Gung Xiong