| THE GOVERNMENT -------------- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom – Happiness -------------- |
| No. 152/2004/ND-CP | Hanoi, August 6, 2004 |
DECREE
AMENDING AND SUPPLEMENTING A NUMBER OF ARTICLES OF THE GOVERNMENT’S DECREE NO. 164/2003/ND-CP OF DECEMBER 22, 2003 DETAILING THE IMPLEMENTATION OF THE LAW ON ENTERPRISE INCOME TAX
THE GOVERNMENT
Pursuant to the December 25, 2001 Law on Organization of the Government;
Pursuant to June 17, 2003 Enterprise Income Tax Law No. 09/2003/QH11;
At the proposal of the Finance Minister,
DECREES:
Article 1.- To amend and supplement a number of articles of the Government's Decree No. 164/2003/ND-CP of December 22, 2003 detailing the implementation of the Law on Enterprise Income Tax as follows:
1. Article 12 is amended and supplemented as follows:
"Article 12.- Payers of tax on incomes from land use right or land-renting right transfers are organizations producing and/or trading in goods or services and earning incomes from such transfers.
Households and individuals that trade in goods and/or services and earn incomes from land use right or land-renting right transfers shall not have to pay tax on such incomes according to the provisions of this Decree but shall pay tax according to the provisions of the current Law on Land Use Right Transfer Tax.
2. Point a, Clause 2, Article 33 is amended as follows:
"a/ In special-grade and grade-1 urban areas: 100 laborers;"
3. The following Point e is added to Clause 1 of Article 35:
