The personal income tax Act _ _ _ _ _ _ _ _ _ _ _ _ pursuant to the Constitution of the Socialist Republic of Vietnam in 1992 was revised, some additional articles by resolution No. 51/2001/QH10;
Congress enacted the personal income tax Law, chapter I GENERAL PROVISIONS article 1. Scope this law provisions on tax payers, taxable income, the income tax exemption, tax reduction and tax base for personal income.
Article 2. Tax payers 1. The tax payers of personal income is personal income tax residence regulated in article 3 of this Act arise in and outside Vietnam territory and individual non-residents taxable income specified in article 3 of this law in the territory of Vietnam.
2. resident individuals who meet one of the following conditions: a) in Vietnam from 183 days or more in a calendar year or by 12 consecutive months since the first day in Vietnam;
b) Have regular residence in Vietnam, including shelter resident registration or home to rent to stay in Vietnam according to lease term.
3. non-resident individual who does not meet the conditions specified in paragraph 2 of this Article.
Article 3. Taxable income taxable income personal income includes the following income types, except the income tax are exempt from the provisions of article 4 of this law: 1. Income from the business, including: a) the income from production and business operations of goods and services;
b) income from independent practice activities of individuals who have a license or certificate to practice pursuant to the law.
2. Income from salaries, wages, including: a) salaries, wages and salaries, the nature of public money;
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;
c) remuneration in a form;
d) money received from participating business association, the Management Board, supervisory board, Management Board and other organizations;
DD) the other benefits that tax payers are receiving pecuniary or non-pecuniary;
e) bonuses, except the bonuses attached to the trophies are awarded, bonus attached to national award, international award, prize money on the technical innovations, inventions, invention is the competent State agencies, prize money on the discovery, reporting violations of the law with competent State bodies.
3. Income from equity investments, including: a) loan interest;
b) return on shares;
c) income from equity investments in other forms, except for income from interest on Government bonds.
4. Income from the transfer of capital, including: a) the income from the transfer of part of capital in the economic organizations;
b) income from the transfer of securities;
c) income from the capital transfer under different forms.
5. Income from transfer of property, include: a) the income from the transfer of land use right and property associated with the land;
b) 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 prizes, including: a lottery prizes);
b) prize in the form of promotion;
c) prize in the form of betting, casino;
d) prize in the game, the competition has awarded other prizes and other forms.
7. Income from copyright, including: a) the income from the transfer of the right to use the subject of intellectual property rights;
b) income from the transfer of technology.
8. Income from the franchise.
9. Income from securities, is inherited stake in 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.
The Government detailing and guiding the implementation of this Article.
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 affixed to the land in the individual's personal circumstances in only one House, the only land.
3. Income from the value of land use right of the individual to be State land.
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. household income, personal direct agricultural production, forestry, aquaculture, salt-making, fishing unprocessed into other products or just through normal processing.
6. Income from conversions of agricultural land of households and individuals, was assigned to produce. 
7. Income from interest on deposits in credit institutions, interest from life insurance contracts.
8. Income from remittances.
9. The portion of salary to work at night, overtime is paid higher than wage work on board, made in accordance with the law.
10. Money in pensions paid by social insurance.
11. Income from scholarships, including: a) received 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 funds, compensation and other compensation items under the provisions of the law.
13. Income received from the Charity Fund are State bodies have the authority to allow established or recognized, the activity for the purposes of charity, humanitarian, not for the purpose of 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.
Article 5. Tax reduction tax payers having difficulties due to natural disasters, fires, accidents, illness affecting the ability to pay tax, then consider tax reduction corresponding to the extent of the damage but not exceeding the tax.
Article 6. Convert taxable income the Vietnam 1. taxable income received in foreign currency must be converted the Vietnam average transaction rate on the inter-bank foreign currency market by the State Bank of Vietnam announced at the time of arising income.
2. taxable income received by the funds must redeem the Vietnam according to the market price of the product, the service or products or services of the same type or equivalent at the time of arising income.
Article 7. Tax period 1. Tax period for individuals-residents shall be as follows: a) the tax period following years applicable to income from business; income from salaries, wages;
b) tax period under each incurred income applicable to income from capital investment; income from transfer of capital, except income from stock transfer; income from transfer of property; income from prizes; income from copyright; income from the franchise; income from inherited; income from the gift;
c) tax period under each assignment or by year for income from stock transfer. Individual cases apply tax period according to the year they must register from the beginning of the year with the tax authorities.
2. Tax period for individuals non-residents is calculated according to the income arises once applied to all taxable income.
Article 8. Tax administration and tax refund 1. The registration tax, VAT, tax deduction, tax, tax, tax refund, processed in violation of tax legislation and tax management measures be taken according to the provisions of the law on tax administration.
2. Individuals are tax refund in the following cases: a) tax amount already paid is greater than tax;
b) individuals have filed taxes tax income but not to the extent of the tax payable;
c) other cases under the decision of authorized State agencies.
Article 9. Apply international treaties the case of international treaties to which the Socialist Republic of Vietnam is a member have regulations on individual income tax other than the provisions of this law shall apply to the provisions of international treaties.
Chapter II the TAX BASE for INDIVIDUAL Item 1 DETERMINE the TAXABLE INCOME and INCOME TAX article 10. Taxable income from business 1. Taxable income from the business is determined by revenue except reasonable expenses related to the making of taxable income from the business in the tax period.
2. Revenue is money, money, sales commissions, provision of goods, services arising in the tax period from production activities, trading goods and services.
Turnover time is the time of the transfer of ownership of the goods, services or time of completion billing sales, provision of services.
3. Reasonable costs related to the creation of the taxable income from the business in the tax-calculation period include: a) salaries, wages, compensation and other expenses paid to employees;
b) cost of raw materials, fuels, materials, energy, goods used in production, sales, costs of services purchased from outside;

c) depreciation, maintenance, maintenance of fixed assets used in production, business;
d) pay interest on borrowed money;
DD) management costs;
e) taxes, fees and charges payable under the provisions of the law are included in the cost;
g) other expenses related to creating income.
4. The determination of revenue, costs on the basis of norms, standards, modes and vouchers, accounting books in accordance with the law.
5. in case more people participate in a business to business registration, the taxable income of each person who is determined under one of the following principles: a) calculated according to the proportion of capital contributed by each individual record in the register of business;
b) by agreement between the individuals recorded in the business register;
c) calculated by the average number of per capita income in the case of business registration does not specify which rate or no agreement about the Division of revenue between the individuals.
6. for personal business not yet compliant accounting regime, invoices, vouchers that do 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 under the provisions of the law on tax administration.
Article 11. Taxable income from wages, remuneration 1. Taxable income from salary, wages are determined by the total of the income specified in paragraph 2 of article 3 of this law that the tax payers get in tax period.
2. time to determine taxable income from wages, remuneration is personal organizer, time charged to income tax payers or tax payers receive income.
Article 12. Taxable income from capital investments 1. Taxable income from capital investment is the total amount of the earnings from investments of capital stipulated in paragraph 3 of article 3 of this law that the tax payers get in tax period.
2. time to determine taxable income from capital investments is the time the Organization, individuals pay for income tax payers or tax payers receive income.
Article 13. Taxable income from capital assignment 1. Taxable income from capital transfer is determined by the selling price minus the purchase price and the reasonable expenses related to the creation of the income from the transfer of capital.
2. No case determine the purchase price and costs related to the transfer of securities, the taxable income is defined as the selling price of securities.
3. time to determine the taxable income from capital transfer is the time of the transfer of capital transactions completed under the provisions of the law.
The Government detailing and guiding the implementation of this Article.
Article 14. Taxable income from the alienation of property 1. Taxable income from transfer of property is determined by the price for each property assignment assignment minus the purchase price of the property and the associated costs, specifically the following: a) the transfer of real property is the contract price at the time of the transfer;
b) property purchase price is the price under the contract at the time of purchase;
c) The associated costs are deducted based on the vouchers, invoices in accordance with the law, including the types of fees under the provisions of the law relating to land use; the cost of soil improvement, home improvement, the cost of leveling; the cost of investing in the construction of housing, infrastructures and architectural works on land; other costs related to the transfer of the property.
2. No case determine the purchase price and costs related to the transfer of real property, the taxable income is defined as the transfer of the property.
3. Government Regulation principles, methods of determining the transfer prices of real estate in the case do not identify the transfer or the transfer of land use right price recorded on the lower contract price of land by the provincial people's Committee rules in effect at the time of the transfer.
4. time to determine the taxable income from transfer of property is the time of the contract of assignment is in effect as provided by law.
Article 15. Taxable income from winners 1. Taxable income from prizes is the prize worth over 10 million that the tax payers get each time.
2. time to determine taxable income from prize is a personal organizer, time charged to income tax payers.
Article 16. Taxable income from copyright 1. Taxable income from copyright is part of the income over 10 million that tax payers receive when delivered, transferred the right to use the subject of intellectual property rights, technology transfer under each contract.
2. time to determine taxable income from copyright is a personal organizer, time charged to income tax payers.
Article 17. Taxable income from franchising 1. Taxable income from the franchise's income over 10 million that tax payers get under each contract the franchise. 
2. time to determine the taxable income from the franchise's time the Organization, individuals pay for income tax payers.
Article 18. Taxable income from inheritances, gifts 1. Taxable income from inheritances, gifts are part of the property value inheritance, gifts over 10 million that the tax payers get each times arise.
2. time to determine taxable income are defined as follows: a) for income from inherited is the time of tax payers get to inherit;
b) for income from gift is time organizations and individuals donate for tax payers or tax payers receive income.
Article 19. Reduced background 1. Reduced background is the amount to be deducted from the taxable income before tax for income from business, salary, remuneration of individual tax payers. Reduced background consists of two parts: a) reduced levels except for tax payers is 4 million/month (48 million/year);
b) reduced levels except for each dependent is 1.6 million per month.
2. The determination of the levels of reduced background for dependents to follow principles of each dependent was only reduced except once on a tax payers.
3. Who is the person that tax payers are responsible for feeding, including: a) The juvenile; children with disabilities, there is no possibility of labour;
b) the individual has no income or income does not exceed the prescribed level, including underage children at University, College, vocational or apprenticeship; spouses can not afford labour; parent is out of working age or inability to labour; others not refuge that taxpayers must foster direct.
Government regulations, income declaration to determine the dependency is reduced except for his scenes.
Article 20. Decrease except for charitable donations, humanitarian 1. Charitable contributions, humanitarian be deducted before income tax for income from business, salary, remuneration of individual tax payers who reside, include: a) donations to organizations, health care facility, foster children in particularly difficult circumstances , disabled people, older people are not helpless;
b) donations to charity, humanitarian funds, encourage school fund.
2. The organization, facilities and funds specified in point a and point 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, not for the purpose of profit.
Article 21. Income tax 1. Income tax for income from business, salary, remuneration is taxable gross income specified in article 10 and article 11 of this law, except for the contributions to social insurance, health insurance, professional liability insurance for some lines to join the compulsory insurance , the deductions stipulated in article 19 and article 20 of this law.
2. Income tax for income from capital investments, transfer of capital, property transfer, prize, royalties, franchise, inheritance, gifts are taxable income specified in articles 12, 13, 14, 15, 16, 17 and 18 of this law.
TARIFF item 2 Article 22. Partially progressive tariff 1. Partially progressive tariff applies for income tax calculation stipulated in paragraph 1 of article 21 of this Law.
2. partially progressive tax Schedule are specified as follows: tax Level income tax/year (million) income tax (million) tax rate (%)




1


Đến 60


Đến 5


5




2


Trên 60 đến 120


Trên 5 đến 10


10




3


Trên 120 đến 216


Trên 10 đến 18


15




4


Trên 216 đến 384


Trên 18 đến 32


20




5


Trên 384 đến 624


Trên 32 đến 52


25




6


Trên 624 đến 960


Trên 52 đến 80


30




7


Trên 960



Trên 80


35





Điều 23. Full tariff 1. Full tariff applies for income tax calculation stipulated in paragraph 2 of article 21 of this Law.
2. full tariff is regulated as follows: income tax tax rate (%) a) income from equity investment of 5 b) income from copyrights, franchise 5 c) income from winners 10 d) income from inheritances, gifts 10 DD) income from capital transfer specified in clause 1 of article 13 of this law, the income from the transfer of securities provided for in paragraph 2 Article 13 of this law 20 0.1 e) income from transfer of property prescribed in paragraph 1 of article 14 of this law, income from transfer of property prescribed in clause 2 of article 14 of this Law article 24 25 2. The liability of the Organization, individuals pay income and tax payers responsibility is individual 1. Responsibility declaration, tax deductible, tax settlement, shall be as follows: a) the Organization, individuals charged are responsible for paying the income, deductions, pay tax to the State budget and tax for other types of taxable income to pay for the tax payers;
b) individuals with taxable income is responsible for Declaration and payment to the State budget and tax for all income under the provisions of the law on tax administration.
2. organizations and individuals pay income are responsible for providing information about income and dependents of tax payers in his unit, according to the provisions of the law.
3. Government regulation tax deduction levels match each income category defined in art. 1 of this article.
Chapter III TAX CALCULATION BASE for INDIVIDUALS NON-RESIDENTS article 25. Tax for income from business 1. Tax for income from the business of the non-resident individual is determined by revenue from manufacturing operations, business specified in item 2 of this multiplied by the tax rate prescribed in paragraph 3 of this article.
2. Revenue the full amount arising from the supply of goods and services including costs due to the buyer of goods and services instead of the individual non-residents that are not being repaid.
The case of the agreement of the contract does not include the personal income tax, the tax revenue to redeem is the full amount that the individual non-residents receive under any form whatsoever from the supply of goods and services in Vietnam does not depend on location to conduct business activities.
3. Tax rate for income from business rules for each sector, the manufacturing industry, business is as follows: a) 1% for active trading goods;
b) 5% for business activity services;
c) 2% for manufacturing activities, construction, transportation and other business activities.
Article 26. For income tax from the salary, remuneration 1. Tax for income from wages, the wages of the individual non-residents is determined by the taxable income from wages, the wages prescribed in clause 2 of this multiplied by the tax rate of 20%.
2. taxable income from wages, remuneration is total salary, wages that individuals non-residents get by doing work in Vietnam, regardless of where the income paid.
Article 27. Tax for income from capital investment Tax for income from capital investments of non-resident individuals is determined by the total amount of money that the individual non-residents receive from the investment capital into the Organization, individuals in Vietnam multiplied by the tax rate of 5%.
Article 28. Tax for income from capital transfer Tax for income from capital transfer of personal residence is determined by the total amount of money that the individual non-residents receive from the transfer parts of capital in the Organization, the individual tax rate multiplied by 0.1% Vietnam, irrespective of the transfer is made in Vietnam or in foreign countries.
Article 29. Tax for income from real estate Transfer Tax for income from transfer of property in Vietnam of the individual non-residents is determined by the price of real estate transfer tax rate multiplied by 2%.
Article 30. Tax for income from copyright, franchising 1. Tax for income from a non-resident individual's rights are determined by income over 10 million according to each contract transfer, transfer the right to use the objects of intellectual property rights, technology transfer in Vietnam multiplied by the tax rate of 5%.
2. Tax for income from the franchise of the individual non-residents is determined by income over 10 million for each franchise contract in Vietnam multiplied by the tax rate of 5%. 
Article 31. For income tax from the prize, inheritance, gifts 1. For income tax from the prize, inheritance, gifts of the individual non-residents are determined by the taxable income specified in clause 2 of this multiplied by the tax rate of 10%. 
2. the taxable income from the individual of non-residents is the prize worth over 10 million times by winners in Vietnam; income from inherited gift is the property value inheritance, gifts over 10 million each times arise in personal income that non-residents received in Vietnam.
Article 32. The time of the determination of taxable income 1. The time of the determination of taxable income for income specified in article 25 of this law is the time individuals non-residents receiving income or the time of production of the goods, selling invoices to provide services.
2. when determining taxable income for income specified in articles 26, 27, 30 and 31 of this Act is the moment the Organization, individuals in Vietnam to pay for personal income of non-residents or non-residents individuals receive income from individual organizations abroad.
3. when determining taxable income for income specified in article 28 and Article 29 of this law is the time of the contract of assignment is in effect.
Article 33. The liability of the Organization, individuals pay income and responsibility of individual tax payers do not reside 1. Organizations and individuals charged are responsible for income tax and deductions to the State budget as the times arise in respect of the taxable income paid to the tax payers.
2. Tax payers are non-resident individuals are responsible to declare, pay tax each time they arise with respect to income taxable according to the provisions of the law on tax administration.  
Chapter IV the TERMS OF IMPLEMENTATION of Article 34. Effect 1. This Act has effect from January 1, 2009.
2. Removal of the text, the following rules: a) the Ordinance of income tax for high income earners no. 35/2001/PL-UBTVQH10 was revised, some additional articles by Ordinance No. 14/2004/PL-UBTVQH11;
b) land use right transfer tax law enacted on June 22, 1994 was amended, adding some articles of law No. 17/1999/QH10;
c) regulations on corporate income tax for individuals in manufacturing, business does not include private business under the provisions of the corporate income tax law No. 9/2003/QH11;
d) The provisions for income tax of individuals contrary to the provisions of this law.
3. The individual's earnings be tax incentive provisions in the legal text before this law have enforceable shall continue to be entitled to preference.
Article 35. Government enforcement guide detailing and guiding the implementation of this law.
This law was the National Assembly of the Socialist Republic of Vietnam XII, session 2 through November 21, 2007./.