THE PRESIDENT
 
 
No. 31/2014/L-CTN
THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
 
Hanoi, December 8, 2014
 
ORDER
On the promulgation of law
THE PRESIDENT OF
THE SOCIALIST REPUBLIC OF VIETNAM
 
Pursuant to Articles 88 and 91 of the Constitution of the Socialist Republic of Vietnam;
Pursuant to Article 91 of the Law on Organization of the National Assembly;
Pursuant to Article 57 of the Law on Promulgation of Legal Documents,
 
PROMULGATES
 
The Law Amending and Supplementing a Number of Articles of the Laws on Taxes,
which was passed on November 26, 2014, by the XIIIth National Assembly of the Socialist Republic of Vietnam at its 8th session.-
 
President of the Socialist Republic of Vietnam
TRUONG TAN SANG


 

 
THE PRESIDENT
 
No. 71/2014/QH13
THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
 
 
LAW
Amending and Supplementing a Number of Articles
of the Laws on Taxes
 
Pursuant to the Constitution of the Socialist Republic of Vietnam;
The National Assembly promulgates the Law Amending and Supplementing a Number of Articles of Law No. 14/2008/QH12 on Enterprise Income Tax, which was amended and supplemented under Law No. 32/2013/QH13; Law No. 04/2007/QH12 on Personal Income Tax, which was amended and supplemented under Law No. 26/2012/QH13; Law No. 13/2008/QH12 on Value-Added Tax, which was amended and supplemented under Law No. 31/2013/QH13; Law No. 45/2009/QH12 on Royalties; Law No. 78/2006/QH11 on Tax Administration, which was amended and supplemented under Law No. 21/2012/QH13; Law No. 27/2008/QH12 on Excise Tax, Law No. 45/2005/QH11 on Export Duty and Import Duty, and Law No. 54/2014/QH13 on Customs. 
Article 1.
To amend and supplement a number of articles of Law No. 14/2008/QH12 on Enterprise Income Tax, which was amended and supplemented under Law No. 32/2013/QH13.
1. To amend and supplement Clause 2, Article 3 as follows:
“2. Other incomes include income from the transfer of capital or transfer of the capital-contributing rights; income from the transfer of real estate, transfer of investment projects, transfer of the right to participate in investment projects or transfer of the right to explore, exploit and process minerals; income from asset use rights or asset ownership rights, including income from intellectual property rights in accordance with law; income from the transfer, lease or liquidation of assets, including also valuable papers.
 

 

[1] Công Báo Nos 1173-1174 (30/12/2014)
[2] Công Báo Nos 1173-1174 (30/12/2014)