Law on Personal Income Tax in Vietnam

Law on Personal Income Tax in Vietnam No. 04/2007/QH12 dated November 21, 2007, took effect from January 01, 2009. It was amended and supplemented by the Law No. 26/2012/QH13 on amending and supplementing some articles of the Law on Personal Income Tax which took effect from July 01, 2013; and by the Law No. 71/2014/QH13 dated November 26, 2014 on amending and supplementing some articles of the Law on taxes which took effect from January 01, 2015. Then it was consolidated at Law on Personal Income Tax No. 15/VBHN-VPQH dated December 11, 2014.