THE GOVERNMENT
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No. 147/2004/ND-CP
Hanoi, July 23, 2004
DECREE
DETAILING THE IMPLEMENTATION OF THE ORDINANCE ON INCOME TAX ON HIGH-INCOME EARNERS
THE GOVERNMENT
Pursuant to the December 25, 2001 Law on Organization of the Government;
Pursuant to May 19, 2001 Ordinance No. 35/2001/PL-UBTVQH10 on Income Tax on High-Income Earners of the National Assembly Standing Committee; 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 of the National Assembly Standing Committee;
At the proposal of the Finance Minister,
DECREES:
Chapter I
SCOPE OF APPLICATION
Article 1.- According to Article 1 of the Ordinance on Income Tax on High-Income Earners (hereinafter referred to as the Income Tax Ordinance), income tax payers include:
1. Vietnamese citizens who live at home or travel overseas for working missions or labor and earn income;
2. Individuals who do not bear the Vietnamese nationality but reside in Vietnam for an indefinite time and earn income;
3. Foreigners working in Vietnam, including those who do not live in Vietnam but have their income generated in Vietnam.