Pursuant to the 1992 Constitution of the Socialist Republic of Vietnam, which was amended and supplemented under Resolution No. 51/2001/QH10; The National Assembly promulgates the Law on Personal Income Tax. Chapter I GENERAL PROVISIONS Article 1. Scope of regulation This Law provides for personal income taxpayers, taxable incomes, incomes eligible for personal income tax exemption or reduction, and personal income tax bases. Article 2. Taxpayers 1. Personal income taxpayers include residents who earn taxable incomes specified in Article 3 of this Law inside and outside the Vietnamese territory and non-residents who earn taxable incomes specified in Article 3. | LAW ON PERSONAL INCOME TAX No. 04 2007 QH12 Pursuant to the 1992 Constitution of the Socialist Republic of Vietnam which was amended and supplemented under Resolution No. 51 2001 QH10 The National Assembly promulgates the Law on Personal Income Tax. Chapter I GENERAL PROVISIONS Article 1. Scope of regulation This Law provides for personal income taxpayers taxable incomes incomes eligible for personal income tax exemption or reduction and personal income tax bases. Article 2. Taxpayers 1. Personal income taxpayers include residents who earn taxable incomes specified in Article 3 of this Law inside and outside the Vietnamese territory and non-residents who earn taxable incomes specified in Article 3 of this Law inside the Vietnamese territory. 2. Resident means a person who satisfies one of the following conditions a Being present in Vietnam for 183 days or more in a calendar year or 12 consecutive months counting from the first date of their presence in Vietnam b Having a place of habitual residence in Vietnam which is a registered place of permanent residence or a rented house for dwelling in Vietnam under a term rent contract. 3. Non-resident means a person who does not satisfy any of the conditions specified in Clause 2 of this Article. Article 3. Taxable incomes Incomes liable to personal income tax include the following kinds of income except for incomes eligible for tax exemption specified in Article 4 of this Law 1. Incomes from business activities including a Incomes from goods production or trading or service provision b Incomes from independent professional activities of individuals possessing practice licenses or certificates in accordance with law. 2. Incomes from salaries and wages including a Salaries wages and amounts of similar nature b Allowances except for those paid under legal provisions on preferential treatment of persons with meritorious services defense or security allowances hazard or danger allowances for persons working in branches .
