Law on Personal Income Tax No. 04/2007/QH12, passed by the National Assembly on November 21, 2007, is the legal document that comprehensively regulates personal income tax in Vietnam.
This law clearly defines the main contents, including:
- Taxpayers: Resident and non-resident individuals with taxable income.
- Taxable Income: Income from business (goods, services, asset rentals, independent practice); income from salaries, wages, and remunerations; income from capital investment, capital transfer, and real estate transfer.
- Cases of tax exemption or reduction.
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Basis for personal income tax calculation.
| Issuing bodies: | National Assembly of the Socialist Republic of Vietnam | Gazette number: | 27&28 - 01/2008 |
| Official number: | 04/2007/QH12 | Gazette dated: | 13/01/2008 |
| Types of documents: | Law | Signer: | Nguyễn Phú Trọng |
| Issuing date: | 21/11/2007 | Expiry date: | |
| Effective date: | 01/01/2009 | Effect status: | Partly expired |
| Fields: | Tax - Fee - Charge | Updated date: | 21/11/2007 |
