income tax

Ordiance No. 14/1999/PL-UBTVQH10 dated June 30, 1999 of the Standing Committee of National Assembly amending a number of articles of the Ordinance on income tax on high-income earners

Decree No. 30/1998/ND-CP dated May 13, 1998 of the Government detailing the implementation of the Law on enterprise income tax

Circular No. 39-TC/TCT dated June 26, 1997 of the Ministry of Finance providing guidance for the implementation of Decree No.05-CP dated January 20, 1995 and Decree No.30-CP dated April 05, 1997, of the Government regulating in detail the implementation of the Ordinance on income tax on high-income earners

Ordinance No. 54-L/CTN dated February 18, 1997 of the Standing Committee of National Assembly amending a number of articles of the Ordinance on income tax on high-income earners

Ordinance No. 33-L/CTN dated June 03, 1994 of the Standing Committee of the National Assembly on income tax of high income earners (amended)

Circular No. 78/2011/TT-BTC dated June 08, 2011 of the Ministry of Finance guiding on taxable incomes are not accounted to personal income tax for medical treatment amounts for labors and labor’s relatives from earnings after business income tax; business’s welfare funds and benefit funds

Official Dispatch No. 1318-TC/TCT of February 1, 2005, on implementation of the ordinance on income tax on high-income earners

on income tax on high-income earners, passed by the Standing Committee of National Assembly

Decree No. 09/2001/ND-CP dated March 2, 2001 of the Government amending Article 21 of the Government’s Decree No. 05/CP dated January 20, 1995 detailing the implementation of the ordinance on income tax levied on high-income earners