Pursuant to the law on Government Organization, 30 September 1992;

Pursuant to the law on personal income tax of 21 November 2007;

Pursuant to the law on tax administration of 29 November 2006;

Considering the recommendation of the Minister of finance DECREE: chapter I GENERAL PROVISIONS article 1. Scope of this Decree detailing some of the personal income tax Law and the regulations on registration, tax, personal income tax under the provisions of the law on tax administration.

Article 2. Tax payers 1. The tax payers of personal income including individual and individual non-residents taxable income specified in article 3 of the law on personal income tax and article 3 of this Decree. The scope defines the taxable income of the tax payers as follows: a. for individuals-residents, taxable income is income arising in and outside Vietnam territory, irrespective of the payer of income;

b. for individuals non-residents, taxable income is income arising in Vietnam, regardless of the payer of income 2. Resident individuals who meet one of the following conditions: a. in Vietnam from 183 days or more in a calendar year or during the 12 consecutive months since the first day in Vietnam;

Individuals present in Vietnam under the provisions of this point is the presence of that individual on the territory of Vietnam.

b. shelter frequently in Vietnam in one of two situations:-Have registered permanent residence in accordance with the law on residence;

-Home rent to stay in Vietnam under the provisions of the law on housing, with the term of the lease from 90 days or more during the tax year 3. Non-resident individual who does not meet the conditions specified in paragraph 2 of this Article.

Article 3. Taxable income taxable income of individuals include the following income types: 1. Income from production and business operation, including: a. income from production and business operations of the goods or services in accordance with the law. Separately for income from agricultural activities, forestry, aquaculture, salt, seafood caught only apply to cases not eligible for tax exemption prescribed in clause 5 article 4 of this Decree.

b. income from independent practice activities of individuals who have a license or certificate to practice pursuant to the law.

2. Income from wages, the wages that workers receive from their employers, including: a. salaries, remuneration and salary properties, public money received under the form of pecuniary or non-pecuniary.

b. allowances, subsidies, excluding allowances, subsidies under the provisions of the law of privilege who has the extra grade, defense, security, toxic, danger allowances for those lines or job in the workplace has hazardous factors, dangerous, attraction allowance area allowance, in accordance with the law, sudden hardship allowance, subsidised labour accidents, occupational disease, benefits once childbirth or adoption allowances due to the deterioration of labor, pensions, productivity and money monthly, retrenchment, loss of job subsidies under the provisions of the labor code other subsidies, due to social insurance payments, subsidies to solve social ills;

Allowances, subsidies are not included in taxable income specified in point must be the authorized State Agency regulations.

c. remuneration received in a form such as: brokerage commissions, join topics, projects, royalties and other compensation;

d. the money received from the participating business association, the Management Board, supervisory board, Board of management, associations, professional associations and other organizations;

Sync The account benefits with money or not with money in addition to wages, the wages paid by the employer or charged households tax payers in all forms:-Money House, electricity, water and other services (if any);

-Money to buy insurance that the law is not compulsory for employers who have to buy for workers;

-Membership Fees and expenses other services catering to individuals upon request, such as: health, entertainment, sports, recreation, aesthetic.

-The account of other benefits under the provisions of the law.

e. the bonuses with money or no money in any form, including the bonus stock, except the following: bonuses-bonuses attached to the title to be awarded, including the bonuses attached to the emulative, reward forms prescribed by the law on emulation rewarded;

-Bonus attached to national awards, international awards by the State Vietnam admitted;

-Bonus on technical innovation, invention, the invention was the body competent State optical recognition;

-Bonuses on the discovery, reporting violations of the law with competent State bodies.

3. Income from equity investments, including: a. loan interest;

b. the return of shares;

c. income from equity investments in other forms, including cases of investment capital contribution in kind, the reputation, the land use, the invention, the patent; except for income received from interest on Government bonds.

4. Income from the transfer of capital, including: a. income from the transfer of part of capital in the economic organizations;

b. income from stock transfer;

c. income from capital transfer under other forms;

5. Income from the transfer of real estate, including: a. income from the transfer of land use right and property associated with the land;

b. the income from the transfer of ownership or use of housing;

c. income from transfer of land rent, rent water;

d. other earnings received from the transfer of real property.

6. Income from cash prizes or artifacts, including: a. the lottery prizes;

b. promotional prizes under the form;

c. prizes in the form of betting, casino;

d. prizes in the game, the competition has awarded other prizes and other forms.

7. Income from copyright, including: a. income from transfer, transfer the right to use the subject of intellectual property rights: copyright and rights related to copyright; industrial property rights; rights to plant varieties;

b. income from transfer of technology: technical know-how, technical knowledge, our solutions streamline production, technological innovation;

8. Income from the franchise under the provisions of the commercial law.

9. Income from securities, inheritance is stake in the economic organizations, business establishments, real estate and other assets to register or subscribe to use.

10. Income from receiving gifts is stock, part of capital in the economic organizations, business establishments, real estate and other assets to register or subscribe to use.

Article 4. Tax-exempt income 1. Income from transfer of property between husband and wife with; the father, the mother tongue with your tongue; foster father, foster mother with adopted children; the husband, father, mother-in-law to daughter-in-law; his father-in-law, mother-in-law to his son-in-law; his grandfather, grandmother with grandson; his grandfather, grandmother with grandson; uk, the siblings together.

2. Income from the transfer of housing, land use and property associated with the land of individuals in cases where the assignor had only a single House, the right to use land in Vietnam.

3. Income from the value of land use right of the individual to be State land are not paid or are reducing the amount of land use under the provisions of law 4. Income from inherited gift is property between husband and wife with; the father, the mother tongue with your tongue; foster father, foster mother with adopted children; the husband, father, mother-in-law to daughter-in-law; his father-in-law, mother-in-law to his son-in-law; his grandfather, grandmother with grandson; his grandfather, grandmother with grandson; uk, the siblings together.

5. The income of households, individuals directly involved in production agriculture, forestry, aquaculture, salt, seafood caught by the other products or just through normal processing.

Households and individuals directly involved in manufacturing activities specified in this clause must satisfy the conditions: a. has the right to use the land, using water to produce and direct the labor involved in production agriculture, forestry, aquaculture, salt. With regard to fisheries, the catch must have ownership or rights to use the train, boat, catching media and directly involved in fishing.

b. directly in the active site of the local agriculture, forestry, aquaculture, salt according to the provisions of the law on residency.

6. Income from agricultural conversion of households and individuals, was assigned to produce.

7. Income from interest on deposits in banks, credit organizations, income from interest on life insurance contracts.

8. Income from remittances 9. Part of salary, remuneration for night work, overtime is paid higher than salaries, remuneration and working on board, made in accordance with the law.

10. Money in pensions paid by social insurance as defined by the law on social insurance. Individuals living in Vietnam are tax free for foreign pension funds pay.

11. Income from scholarships, including: a. receive scholarships from the State budget;

b. scholarships received from domestic and foreign institutions under the program to support promotion of the organization.

12. Income from compensation of the life insurance contract, casualty, workers ' compensation, the State compensation and other compensation as prescribed by law.

13. Income received from the charitable fund are State bodies have the authority to allow established or recognized, the activity for the purposes of charity, humanitarian, not intended to profit.

14. Income received from sources of foreign aid because of the humanitarian, charitable purposes in the form of the Government and NGOs are the competent State agencies for approval.

The Ministry of finance regulation procedure, the profile defines the earnings are tax provisions in this article.

Article 5. Tax reduction


1. Tax payers having difficulties due to natural disaster, fire, accidents, illness affecting the ability to pay tax, then consider tax reduction corresponding to the extent of the damage but not exceeding the tax.

2. The provisions of the financial procedures, the profile and the review of individual income tax provisions in this article.

Chapter II the TAX BASE for SOME KIND of PERSONAL RESIDENCE INCOME section 1 INCOME FROM BUSINESS and INCOME FROM wages, REMUNERATION and article 6. Income tax for income from business and income from salary, wages 1. Income tax for income from business and income from salary, wages are determined by the taxable income from business, from wages, the wages prescribed in article 7 and article 11 of this Decree, the minus (-) below: a. compulsory insurance contributions under the provisions of the law , including: social insurance, medical insurance, professional liability insurance for some lines to participate in compulsory insurance;

b. The background deductions prescribed in article 12 of this Decree.

c. the donations to the charity, humanitarian funds, encourage school Fund provided for in article 13 of this Decree.

2. The income tax calculator for individuals with taxable income from business, just have taxable income from wages, the wages are the total taxable income from business plus (+) taxable income from salary, wages minus (-) the account specified in point a, b and c of paragraph 1 of this article.

Article 7. Taxable income from business taxable income from the business is determined by the revenue taxable income calculation stipulated in article 8 of this Decree, minus (-) for reasonable expenses provided for in article 9 of this Decree.

Article 8. Calculation of taxable income sales from business 1. Calculation of taxable income sales from business is the sales money, money, money, money supply, services arising in the tax period.

Turnover time is the time of the transfer of ownership of the goods, completion of provision of services or the time invoiced sales, provision of services irrespective of whether the money has earned the money.

2. The revenue taxable income calculated in some cases are specified as follows: a. sales for goods sold under the installment method is determined according to the sale price of goods once paid do not include deferred interest;

b. revenue for goods or services used to Exchange, the offering was determined according to the sale price of the product, goods, services of the same type or equivalent at the time of Exchange, offering;

c. revenue for the commodity is fabrication activities proceeds from activities including wages, fuel, power, extra material and other costs for processing the goods.

d. revenue for property rental activities are lease amount charged each period according to the lease. The event lessees paid rent in advance for many years, the turnover for calculation of taxable income is allocated for years paid in advance or determined by the paid once;

Sync computer revenue taxable income with other cases prescribed by the Ministry of finance.

Article 9. Reasonable expenses relating to the taxable income generated from trading of 1. Reasonable costs specified in this must be the actual expenses incurred and have enough bills, vouchers in accordance with the law.

2. reasonable expenses are deducted, including: a. salaries, wages, allowances, compensation and other expenses paid to employees;

Don't count on reasonable costs be deducted the amount of salary, remuneration of the individual householder or business.

b. the costs of raw materials, materials, fuels, energy, real goods used in production of goods and services related to creating revenue, taxable income in the period was calculated according to consumption, the actual export price warehouse due to households, individuals and business self determined and responsible before the law;

c. depreciation, maintenance, maintenance of fixed assets used for production operations, trading goods, services. The level of depreciation of fixed assets are determined based on the value of fixed assets and depreciation periods according to the regulations of the Ministry of finance.

d. costs charged interest on the loan amount of business directly related to the creation of income and taxable income;

Timer management costs;

e. taxes, fees and charges, land rental payable related to manufacturing operations, business services, in accordance with the law;

g. other expenses related to creating income.

The Ministry of finance specifies the other reasonable cost unless the taxable incomes.

Article 10. Taxable income, the income tax of individuals have not done properly the accounting legislation, bills, vouchers 1. Individuals have not done properly the provisions of the law on accounting, invoices, vouchers, did not identify the revenues, expenses and taxable income, the tax authorities have the jurisdiction to determine the revenue rate taxable income, to determine the taxable income consistent with each , production, business.

2. Based on the results of the fixed taxable income specified in paragraph 1 of this article, the tax authority determines the stock tax rates according to the guidelines, the order, the procedure specified in article 38 of the law on tax administration.

Article 11. Taxable income from wages, remuneration 1. Taxable income from wages, the wages are determined according to the provisions in paragraph 2 of article 3 of this Decree.

2. time to determine taxable income from wages, public money is time employers who pay wages, the wages for the taxpayer or the tax payers get income.

Article 12. Reduced personal background resident earning wages, wages, income from reduced business scene in taxable income before tax is as follows: 1. Reduced levels except background: a. reduced levels except the background for taxpayers is 48 million/year;

b. reduced levels except for each dependent that taxpayers are obliged to nurture is the 1.6 million/month from the month incurred the obligation to nurture.

2. Each dependent was only reduced except once on a tax-payers in the tax year. The case of the general tax payers who have to nourish it must negotiate to sign a family deductible tax payers 3. Objects and determining the dependencies as follows: a. children under the age of 18;

b. Children over 18 years old with disabilities, there is no possibility of labour;

c. Children studying at the school: University high school, College, professional, vocational, not income or income does not exceed the income specified in paragraph 4 of this Article;

d. external working age People or people in working age according to the provisions of the law but were handicapped, not having the ability to labor, have no income or income but does not exceed the income specified in paragraph 4 of this article, including:-the wife or husband of the taxpayer;

-The father, mother, father, mother-in-law and wife (or husband, father, mother-in-law) of taxpayers;

-Other personal refuge that taxpayers must foster direct.

4. Income level as a base determines the dependencies are applicable deductible is the norm, the average income in the year from all sources of income not to exceed 500,000.

5. The taxpayer himself to declare the number of dependents accompanying legal paperwork and responsible before the law for the accuracy of the Declaration.

6. The Ministry of Finance regulates the procedure, to declare the dependency records be reduced except as defined in this scene.

Article 13. Decrease except for charitable donations, humanitarian 1. Individual has income from business and income from salary, wages reduced charitable contributions, humanitarian in taxable income, including: a. donations to organizations, foundations, foster care children in particularly difficult circumstances, the disabled , old people are not helpless;

b. contributions to the charity, humanitarian funds, encourage school fund.

2. The organization, facilities and funds the provisions of points a, b paragraph 1 of this article must be competent State agencies allow established or recognized, the activity for the purposes of charity, humanitarian, academic promotion, non-business purposes.

3. charitable contributions, humanitarian arises in the calculated discount deducted from the taxable income of that year, not be transferred except on the taxable income of the tax next year.

Article 14. Progressive tariff each part 1. Partially progressive tariff applicable to tax income from business, income from wages, the wages of 2. Partially progressive tax schedule are specified as follows: tax Level income tax/year (million) income tax (million) tax rate (%)





1 to 60 To 60 to 120 Over 5 5 2 on the 5 to 10 10 3 On 120 to 216 On 10 to 18 15 4 On 216 to 384 On 18 to 32 20 5 On 384 to 624 On 32 to 52 25 6 On 624 to 960 On 52 to 80 30 7 On 960 On 80 35 section 2 INCOME FROM Capital TRANSFERS 15. Tax income from transfer of shares 1. Tax income from the transfer of shares is determined by the transfer price minus (-) the purchase price of the shares and the costs related to the creation of the income from the transfer of capital.

2. Transfer fee is the amount that individuals receive capital transfers by contract.

3. The purchase price of shares is defined as the value of the stake at the time of capital contribution or stake is worth at the time of purchase.


4. Reasonable costs related to the creation of the income from the capital transfer is the actual expenses incurred, legal bills, including: a. the cost of making the necessary legal procedures for the assignment;

b. the fee and the fee for the transfer of the State budget according to the provisions of the law.

c. other expenses.

Article 16. Tax income from stock transfer 1. Tax income from stock transfer, including transfer of the right to buy shares is determined by the stock sale price minus (-) of the purchase price, the costs related to the transfer.

2. The selling price of securities are determined as follows: a. selling price of listed securities is the actual transfer prices in securities trading, securities trading center;

b. the price of securities of unlisted public company, has implemented the registration of transactions in the securities trading center is the actual transfer prices in the stock trading center;

c. the sale price of the securities in the cases referred to in points a and b of this clause is the price indicated on the contract of assignment or the price according to the bookkeeping of securities have been transferred at the time of the sale;

3. The purchase price is determined as follows: a. purchase price of listed securities is the actual purchase price at the stock exchange, securities trading center;

b. the purchase price of the securities unlisted public company, has implemented the registration of transactions in the securities trading center is the actual price of buying in the stock trading center;

c. stock purchase price of the unit is not in the case prescribed in the point a and b of this clause is the price indicated on the contract of assignment or the price according to the bookkeeping of securities have been transferred at the time of purchase.

4. Costs related to the transfer of securities is the actual expenses incurred, legal bills, including: a. Charge the assignee and stock transfer fee;

b. Charges depository;

c. cost of the Securities Commission;

d. other expenses.

Article 17. Tax rate 1. The tax rate for income from transfer of capital is 20% on taxable income of each assignment.

2. Tax rate for income from stock transfer is 20% on annual taxable income only applies for tax payers have implemented provisions of the law on accounting, invoices, vouchers, to determine the income tax provided for in article 16 of this Decree and the sign made with the Tax Agency from December of the previous year.

For other cases in addition to the above case, 0.1% tax on the price of each securities transfer times.

Section 3 INCOME FROM TRANSFER of PROPERTY Article 18. Tax income from the transfer of land use rights 1. The income tax is determined by the land use right transfer price minus (-) of capital cost and the cost involved.

2. the transfer of land use right Price is determined as follows: a. the transfer Price is the actual price on the contract of assignment at the time of the transfer;

b. no case determine the actual price or the price indicated on the transfer case low-priced land by the provincial people's Committee of the regulation at the time of the transfer, the transfer price is determined based on the price of land by the provincial people's Committee.

3. The price which the conveyance of land use in some specific case is determined as follows: a. for the land of origin of State Affairs are collecting money using land leased shall be based on evidence from collecting money using land leased by the State;

b. for land use rights from organizations and individuals shall be based on contracts and legal documents when getting paid land use right or land rent right (when purchased);

c. with regard to the case of land use rights auction is the price of winning the auction.

4. Reasonable costs related to the transfer of land use right is the actual incurred expenses and have vouchers, legal bills, including: a. the types of fees under the provisions of the law relating to the grant of right to use land;

b. the cost of reclamation, leveling (if available);

c. other costs directly related to the transfer of land use rights.

Article 19. Tax income from the transfer of land use right associated with construction works on the land 1. The income tax is determined by the transfer price minus (-) of capital cost and the cost involved.

2. Transfer Price is determined as follows: a. the transfer Price is the actual price on the contract of assignment at the time of the transfer;

b. no case determine the actual transfer prices are defined as follows:-the transfer of land value is determined based on the price of land by the provincial people's Committee of the regulation at the time of the transfer;

-The value of infrastructure, homes and buildings attached to land is determined based on the regulations of the Ministry of construction on classification; the standards and norms of basic construction; the remaining value of the reality on the ground.

3. The price shall be determined based on the price indicated on the contract of assignment at the time of purchase.

4. Reasonable costs involved is the actual incurred expenses and have vouchers, legal bills, including: a. the types of fees under the provisions of the law relating to the grant of right to use land;

b. the cost of reclamation, leveling;

c. the cost of the repair, improvement and construction works on land;

d. other costs directly related to the transfer.

Article 20. Tax income from the transfer of ownership, the use of housing 1. The income tax is determined by the sale price minus (-) the purchase price and the costs involved.

2. The purchase price is the actual transfer prices, are determined by market value and are recorded on the contract of assignment.

3. The purchase price is determined based on the price indicated on the purchase contract.

4. the related costs are the actual costs incurred and have vouchers, legal bills, including: a. the types of fees under the provisions of the law relating to home ownership;

b. the cost of the repair, renovate, upgrade your home;

c. other costs directly related to the transfer of housing.

Article 21. Tax income from transfer of land rent, rent water 1. Tax income from transfer of land rent, rent water is determined by the rental price back minus (-) rents and the costs involved.

2. Rental Rates are determined based on the actual price on the contract unit price case back rent on the lower contract price by the provincial people's Committee of the regulation at the time of the lease, the lease price was determined pursuant to the table by the provincial people's Committee.

3. Rent cost is determined based on contract hire.

4. the related costs are actual expenditures incurred and have vouchers, legal bills, including: a. the types of fees prescribed in relation to land rent, rent water;

b. The cost of soil improvement, water;

c. other costs directly related to the back rent.

Article 22. Tax rate 1. The tax rate for income from transfer of property is 25% on taxable income.

2. No case determine the price of capital and related costs as a basis for determining the taxable income of the tax of 2% on the transfer price.

Item 4 INCOME FROM inherited GIFT Article 23. Tax income from inheritance, gifts 1. Tax income from inheritances, gifts are part of the value of property inheritance, gift, including: real estate, other assets to register your ownership, right to use, including securities, part of capital in the economic organizations, business establishments, over 10 million that the tax payers get each times arise.

2. The determination of taxable income with respect to the type of property inheritance, gift, be sure to match the market price at the time of arising income, specifically as follows: a. for the stock:-securities already listed: based on the reference price on the stock exchange Securities trading centre, at the date of the inheritance, gifts or the closest previous date;

-For securities of unlisted public company, has implemented the registration of transactions in the securities trading center: based on the reference price in the stock trading center in the time of inheritance, gifts or the nearest date before then.

-For securities of companies not belonging to the above case: based on the value recorded on the books of the company at the date of the inheritance, gift or nearest date before then.

b. for the capital in the economic organizations, business establishments: based on the value recorded on the books of stake organizations, business establishments at the time of inheritance, gifts or the nearest date before then.

c. with regard to:-the value of the land is defined as land prices by the provincial people's Committee of the regulation at the time of inheritance, gifts;

-The value of infrastructure, homes and buildings attached to land to be determined according to the regulations of the Ministry of construction on classification, standard, basic construction norms; the remaining value of the reality on the ground.

d. for other properties: based on previous charges of vessel price the property or assets of the same type (if any) article 24. Time determine the income tax 1. Time determine the tax income from the bequest is the time of tax payers get to inherit under the provisions of the law 2. Time determine the tax income from the gift is time organizations and individuals donate for tax payers or tax payers get the gift.

Article 25. Tax rate tax rate for income from the bequest, gift of 10% on income tax calculation.

Chapter III RULES on the MANAGEMENT of PERSONAL INCOME TAX Article 26. Tax registration, tax code level 1. Individuals with taxable income tax registration made for tax authorities to grant the tax code.


2. organizations and individuals pay taxable income tax registration made for tax authorities to grant the tax code. The event organization, individuals pay the income tax code has been issued before the date of the Decree has effect, the continued use of that code.

Article 27. Tax deductions 1. The tax deduction is the Organization, individuals pay income tax calculation made payable on income tax payers before paying income 2. The types of income are tax deductible: a. personal income of non-residents, including the case not present in Vietnam;

b. income from salary, wages.

c. income from equity investment;

d. income from the transfer of capital, transfer of securities. Income from prize e. Income from copyright;

g. income from the franchise.

3. The Ministry of finance specifies cases of tax deductions and how personal income tax deductions prescribed in this article.

Article 28. The case does not make tax deductions 1. Do not make tax deductions with respect to: a. the income from the business of the individual;

b. income from transfer of property;

c. income from capital transfer of individuals;

d. income from inherited gift of individuals;

2. in the cases specified in paragraph 1 of this article, the tax payers, tax filing tax return directly with the tax authorities.

Article 29. Personal income tax 1. Tax for organizations, individuals pay income tax deductions made to the provisions in article 27 of the Decree as follows: a. monthly tax applies for income tax deductions prescribed in clause 2 of this Decree, article 27; the case of the total monthly deduction tax below 5 million organizations, individuals pay income tax under the interim Declaration done you;

b. Organization of the year: tax, individuals pay income tax declaration in respect of taxable income, the tax was deducted and other deductions (if any).

2. Tax for individual taxpayers: a. personal business, independent practice individual quarterly tax;

b. tax by personalized times arise for income from capital transfer (except for the transfer of securities); income from transfer of property, income from the bequest; income from the gift;

c. opening personal tax year for income from salaries, wages, income from business case for implementation of provisions of the law on accounting, invoices, vouchers, according to the tax declaration and income from stock transfer tax registration according to tax rate of 20%.

3. The Ministry of finance instructed the specific tax, tax provisions in this article.

Article 30. Responsible for tax, deduction of the employer when paying the income from salaries, wages for individuals Who the employer is responsible for deducting tax on wages, the wages payable to the employees, make the tax filing and tax already deducted on State budget particular, the following: 1. For income from salary, wages under the employment contract, the monthly employer is responsible for deducting taxes for each worker based on the income tax month, temporary reduced level of background and partially progressive tax schedule. Workers are not, according to the tax return.

Every month, the employers temporary reduced background according to the first version of tax payers to calculate tax in August, made tax deductible, on the State budget and not be responsible before the law on the temporary decrease except this scene.

2. With regard to the funds, the money spent for personal labor contract organizations and individuals, to pay temporary income tax deductions according to the rate of 10% of the income for individuals with tax code. Individual cases do not have the tax code then deducted according to the rate of 20%. Individuals have been deducted income specified in this paragraph is not, according to the tax return.

The Ministry of finance specified income levels as the basis of a temporary deduction according to the rate specified in this paragraph.

Article 31. The tax return for individuals having income from business 1. Personal business done right regulated by the law on accounting, invoices, vouchers: a. quarterly tax return, make a temporary personal income tax according to the provisional results of the quarter. The tax amount temporarily paid quarterly to be determined on the basis of the taxable income has been reduced except background for individual taxpayers and the people who depend on which taxpayers accept responsibility and nurturing Expression of partially progressive tax;

b. make tax declaration in and responsible to the law about the truthfulness, accuracy of figures have declared.

2. The determination of the tax payers is personal business in some cases are specified as follows: a. the case only one name in the business register, the tax payers are identified as people stand in the name of business registration;

b. the case many people stand in the name of business registration and business tax payers are identified as each Member of the same standing in the name of business registration;

c. in the case of a household have many people involved in the business, the tax payers are identified as people stand in the name of business registration. Other family members were identified as workers if enough 15 years old or be identified as dependent if under 15 years of age.

3. The Ministry of finance specifies the tax rules in this article.

Article 32. Tax refund 1. Individual tax refund in the following cases: a. tax amount already paid is greater than tax;

b. the amount of the deductible background specified in article 12 of this Decree the fact is greater than the number of provisional deductible;

c. charitable contributions, humanitarian provisions in article 13 of this Decree have not reduced unless the tax calculation.

2. The provisions of the financial procedures, reimbursement records prescribed in this article.

Chapter IV the TERMS OF IMPLEMENTATION of Article 33. Effect 1. The Decree has effect from January 1, 2009.

2. The regulations on the management of personal income taxes in chapter III of this Decree replaces the regulation on the management of income tax for high income earners in Decree No. 88/2007/ND-CP dated 25 May 2007 from the Government detailing the implementation of a number of articles of the law on tax administration.

Article 34. Implementation 1. The Ministry of Finance shall guide the implementation of this Decree.                     

2. Ministers, heads of ministerial agencies, heads of government agencies, the Chairman of the provincial people's Committee, the central cities is responsible for the implementation of this Decree.