THE GOVERNMENT
 
No. 12/2015/ND-CP
THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
 
Hanoi, February 12, 2015
 
 
DECREE
Detailing the implementation of the Law Amending and Supplementing a Number of Articles of the Tax Laws and amending and supplementing a number of articles of the decrees on taxes [1]
 
Pursuant to the December 25, 2001 Law on Organization of the Government;
Pursuant to the November 29, 2006 Law on Tax Administration and the November 20, 2012 Law Amending and Supplementing a Number of Articles of the Law on Tax Administration;
Pursuant to the November 21, 2007 Law on Personal Income Tax and the November 22, 2012 Law Amending and Supplementing a Number of Articles of the Law on Personal Income Tax;

>> See also:  Services for printing value added tax (VAT)

Pursuant to the June 3, 2008 Law on Value-Added Tax and the June 19, 2013 Law Amending and Supplementing a Number of Articles of the Law on Value Added Tax;
Pursuant to the June 3, 2008 Law on Enterprise Income Tax and the June 19, 2013 Law Amending and Supplementing a Number of Articles of the Law on Enterprise Income Tax;
Pursuant to the November 25, 2009 Law on Royalties;
Pursuant to the November 26, 2014 Law Amending and Supplementing a Number of Articles of the Tax Laws;  
At the proposal of the Minister of Finance,
The Government promulgates the Decree to detail the implementation of the Law Amending and Supplementing a Number of Articles of the Tax Laws, and to amend and supplement a number of articles of the decree on taxes.
Article 1. To amend and supplement a number of articles of Decree No. 218/2013/ND-CP of December 26, 2013, detailing and guiding the implementation of a number of the Law on Enterprise Income Tax, and Article 1 of Decree No. 91/2014/ND-CP of October 1, 2014, amending and supplementing a number of articles of the Decrees on taxes as follows:
1. To amend and supplement Clause 3, Article 3 as follows:
“3. Taxable incomes generated in Vietnam by foreign enterprises defined at Points c and d, Clause 2, Article 2 of the Law on Enterprise Income Tax are incomes originating in Vietnam received from the provision of services, supply and distribution of goods, provision of loans to and copyright royalties paid by Vietnamese organizations and individuals or foreign organizations and individuals doing business in Vietnam, or from the transfer of capital, investment projects, the capital contribution right, the right to participate in investment projects, the rights to explore, exploit and process mineral resources in Vietnam, regardless of places of business operation.
Taxable incomes referred to in this Clause exclude incomes from the provision of services outside the Vietnamese territory, such as overseas repair of vehicles, machinery or equipment; overseas advertising, marketing and investment and trade promotion; overseas goods or service sale brokerage; overseas training; and international post and telecommunications service charges divided to foreign parties.
 

 


[1] Công Báo Nos 277-278 (26/2/2015)