THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No.81/2004/TT-BTC
Hanoi, August 13, 2004
 CIRCULAR
GUIDING THE IMPLEMENTATION OF THE GOVERNMENT’S DECREE NO.147/2004/ND-CP OF JULY 23, 2004 DETAILING THE IMPLEMENTATION OF THE ORDINANCE ON INCOME TAX ON HIGH-INCOME EARNERS
Pursuant to May 19, 2001 Ordinance No. 35/2001/PL-UBTVQH10 on Income Tax on High-Income Earners; and March 24, 2004 Ordinance No. 14/2004/PL-UBTVQH11 amending and supplementing a number of articles of the Ordinance on Income Tax on High-Income Earners;
Pursuant to the Government’s Decree No. 147/2004/ND-CP of July 23, 2004 detailing the implementation of the Ordinance on Income Tax on High-Income Earners;
Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003 defining the functions, tasks, powers and organizational structure of the Finance Ministry;
The Finance Ministry hereby guides the implementation as follows:
I. SCOPE OF APPLICATION
1. Taxpayers:
Payers of income tax on high-income earners (hereinafter called personal income tax for short) include:
1.1. Vietnamese citizens who live at home or travel overseas for working missions or labor and earn income;
1.2. Individuals of non-Vietnamese nationality, who, however, indefinitely reside in Vietnam and earn income (hereinafter referred to as other individuals living in Vietnam);