Vietnam Tax Guide Domestic Fiscal System and International Treaties
Vietnam is one of the main developing countries experiencing rapid growth in East Asia. As part of ASEAN and strategically located near China and the Mekong region, Vietnam is considered a leading market between Asian and South Asian countries. Its fiscal
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Vietnam Tax Guide Domestic Fiscal System and International Treaties
Vietnam Tax Guide
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Lorenzo Riccardi
Vietnam Tax Guide Domestic Fiscal System and International Treaties
Lorenzo Riccardi Bergamo Italy
ISBN 978-3-319-02137-9 ISBN 978-3-319-02138-6 (eBook) DOI 10.1007/978-3-319-02138-6 Springer Cham Heidelberg New York Dordrecht London © Springer International Publishing Switzerland 2014 This work is subject to copyright. All rights are reserved by the Publisher, whether the whole or part of the material is concerned, specifically the rights of translation, reprinting, reuse of illustrations, recitation, broadcasting, reproduction on microfilms or in any other physical way, and transmission or information storage and retrieval, electronic adaptation, computer software, or by similar or dissimilar methodology now known or hereafter developed. Exempted from this legal reservation are brief excerpts in connection with reviews or scholarly analysis or material supplied specifically for the purpose of being entered and executed on a computer system, for exclusive use by the purchaser of the work. Duplication of this publication or parts thereof is permitted only under the provisions of the Copyright Law of the Publisher’s location, in its current version, and permission for use must always be obtained from Springer. Permissions for use may be obtained through RightsLink at the Copyright Clearance Center. Violations are liable to prosecution under the respective Copyright Law. The use of general descriptive names, registered names, trademarks, service marks, etc. in this publication does not imply, even in the absence of a specific statement, that such names are exempt from the relevant protective laws and regulations and therefore free for general use. While the advice and information in this book are believed to be true and accurate at the date of publication, neither the authors nor the editors nor the publisher can accept any legal responsibility for any errors or omissions that may be made. The publisher makes no warranty, express or implied, with respect to the material contained herein. Printed on acid-free paper Springer is part of Springer Science+Business Media (www.springer.com)
For my mother.
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Contents
Part I
Vietnamese Tax System
1
Introduction to the Vietnamese Tax System . . . . . . . . . . . . . . . . . . . 1.1 Legislative Background and Tax Reform . . . . . . . . . . . . . . . . . . . 1.2 VAT Changes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.3 Types of Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3 3 4 4
2
Personal Income Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.1 General Principles . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.2 Tax for Residents and Non-Residents . . . . . . . . . . . . . . . . . . . . . 2.2.1 Tax Year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.3 Taxabl
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