1.1 Article 1. Scope of regulation1.2 Article 2. Taxpayers1.3 Article 3. Taxable incomes1.4 Article 4. Tax-exempt incomes1.5 Article 5. Tax reduction1.6 Article 6. Conversion of taxable incomes into Vietnam dong1.7 Article 7. Tax period1.8 Article 8. Tax administration and tax refund1.9 Article 9. Application of treaties
3.1 Article 10. Taxable incomes from business3.2 Article 11. Taxable incomes from salaries or wages3.3 Article 12. Taxable incomes from capital investment3.4 Article 13. Taxable incomes from capital transfer3.5 Article 14. Taxable incomes from real estate transfer3.6 Article 15. Taxable incomes from won prizes3.7 Article 16. Taxable incomes from copyright3.8 Article 17. Taxable incomes from commercial franchising3.9 Article 18. Taxable incomes from inheritances or gifts3.10 Article 19. Reduction based on family circumstances3.11 Article 20. Reduction for charity or humanitarian donations3.12 Article 21. Taxed incomes
4.1 Article 22. Partially progressive tariff4.2 Article 23. Whole income tariff4.3 Article 24. Responsibilities of income-paying organizations and individuals and responsibilities of resident taxpayers
5.1 Article 25. Tax on incomes from business5.2 Article 26. Tax on incomes from salaries or wages5.3 Article 27. Tax on incomes from capital investment5.4 Article 28. Tax on incomes from capital transfer5.5 Article 29. Tax on incomes from real estate transfer5.6 Article 30. Tax on incomes from copyright or franchising5.7 Article 31. Tax on incomes from won prizes, inheritances or gifts5.8 Article 32. Time of determination of taxable income5.9 Article 33. Responsibilities of income-paying organizations and individuals and esponsibilities of non-resident taxpayers
6.1 Article 34. Effect6.2 Article 35. Implementation guidance
Law Firm . 2005
