LIST

Chapter I

GENERAL PROVISIONS

Article 1. Scope

Article 2. Taxpayers

Article 3. Taxable income

Article 4. Tax-exempt income

Article 5. Tax reduction

Article 6. Converting taxable income into VND

Article 7. Tax period

Article 8. Tax administration and tax refund

Article 9. Application of international treaties

Chapter II

TAX BASE FOR A RESIDENCE INDIVIDUAL

Section 1. DETERMINATION OF TAXABLE INCOMES AND TAXABLE INCOMES

Article 10. Tax on business individuals

Article 11. Taxable income from salaries and wages

Article 12. Taxable income from capital investment

Article 13. Taxable income from capital transfer

Article 14. Taxable income from real estate transfer

Article 15. Taxable income from winning prizes

Article 16. Taxable income from copyright

Article 17. Taxable income from commercial franchising

Article 18.- Taxable income from inheritance or gifts

Article 19. Reduction based on family circumstances

Article 20.- Discounts for charitable and humanitarian contributions

Article 21. Taxed income

Section 2. TAX SCHEDULE

Article 22. Partial progressive tariff

Article 23. Whole Tariff

Article 24. Responsibilities of income payers and responsibilities of resident taxpayers

Chapter III

TAX BACKGROUND FOR A NON-RESIDED INDIVIDUAL

Article 25. Tax on income from business

Article 26. Tax on incomes from salaries and wages

Article 27. Tax on income from capital investment

Article 28. Tax on income from capital transfer

Article 29. Tax on income from real estate transfer

Article 30. Tax on income from royalties, franchises

Article 31. Tax on income from winning prizes, inheritance and gifts

Article 32. Time of determination of taxable income

Article 33. Responsibilities of income payers and responsibilities of non-resident taxpayers

Chapter IV

TERMS ENFORCEMENT

Article 34. Entry into force 

Article 35. Implementation guidance