THE GOVERNMENT
Decree No. 65/2013/ND-CP detailing a number of articles of the Law on Personal Income Tax and the Law Amending and Supplementing a Number of Articles of the Law on Personal Income Tax
Pursuant to the December 25, 2001 Law on Organization of the Government;
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;
At proposal of the Minister of Finance,
The Government promulgates the Decree detailing a number of articles of the Law on Personal Income Tax and the Law Amending and Supplementing a Number of Articles of the Law on Personal Income Tax.
Chapter I
GENERAL PROVISIONS
Article1. Scope of regulation
This Decree details and guides a number of articles of the Law on Personal Income Tax and the Law Amending and Supplementing a Number of Articles of the Law on Personal Income Tax.
Article2.Taxpayers
1. Personal income taxpayers include resident and non-resident individuals who earn taxable incomes specified in Article 3 of the Law on Personal Income Tax and Article 3 of this Decree. Taxpayers’ taxable incomes are determined as follows:
a/ Taxable incomes of resident individuals are incomes earned inside and outside the Vietnamese territory, regardless of where the incomes are paid;
b/ Taxable incomes of non-resident individuals are incomes earned in Vietnam, regardless of where the incomes are paid.
2. A resident individual means a person who satisfies any 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 his/her presence in Vietnam;
An individual present in Vietnam under this Point means a person who is present in the Vietnamese territory.
