law on personal income tax vietnam

... National Assembly promulgates the Law on Personal Income Tax. Chapter I GENERAL PROVISIONS Article 1. Scope of regulation This Law provides for personal income taxpayers, taxable incomes, incomes ... eligible for personal income tax exemption or reduction, and personal income tax bases. Article 2. Taxpayers 1. Personal income taxpayers include residents who earn taxable incomes specified ... 2. Non-resident taxpayers shall make tax declaration and payment upon each time of generation of taxable income in accordance with the law on tax administration. Chapter IV IMPLEMENTATION PROVISIONS...

Ngày tải lên: 17/01/2014, 04:20

Ngày tải lên: 19/12/2013, 07:26

... codification. Common Law shares roots in Roman law with Civil Law but has a much different evolution from that of Civil Law. The general principles of Common Law grow out of the judicial decisions ... misinterpretations and misapplications. Of the most recently enacted laws in Vietnam, the Law on Investment of 2005, number 59/2005/QH11 is one that has received much attention and discussion. The Law ... five constitutions, with the one being in effect dated in 1992. And during its economic integration, Vietnam is continuously perfecting its legal system by amending old laws and enacting new ones. 6 ...

Ngày tải lên: 07/11/2012, 14:36

Ngày tải lên: 11/12/2013, 23:52

... tax increase on high -income taxpayers for a tax reduction for all taxpayers. This policy also involves, to some extent, a substitution of higher taxes on capital for generally lower taxes on ... the double tax contributes to the tax bias Long-run macroeconomic impact of increasing tax rates on high -income taxpayers in 2013 23 21 Robert Carroll, John Diamond, Craig Johnson and James ... Young LLP. Long-run macroeconomic impact of increasing tax rates on high -income taxpayers in 2013 5 II. The effect of higher tax rates on economic decision making The confluence of fiscal...

Ngày tải lên: 08/03/2014, 06:20

Ngày tải lên: 31/03/2014, 13:35

Ngày tải lên: 17/07/2014, 10:21

Ngày tải lên: 14/08/2014, 22:31

Ngày tải lên: 15/08/2014, 23:52

Ngày tải lên: 17/08/2014, 14:55

... domestic consumption. 5.The duration of the contract. 6.The rights and obligations of the parties to business co-operation contracts. 7.Amendment and termination of the contract and conditions of ... domestic consumption. 5.The duration of operation of the enterprise. 6.The rights and obligations of the parties. 7.Amendment and termination of the contract, conditions of assignment, conditions ... economic co-operation with foreign countries and to make contribution to the modernization, industrialization and development of the national economy on the basis of the efficient exploitation...

Ngày tải lên: 06/11/2012, 15:51

Ngày tải lên: 11/12/2013, 23:48

... tax obligations and other financial obligations in accordance with the Law on Foreign Investment in Vietnam; the Vietnamese party shall fulfill tax obligations and other financial obligations ... infrastructure construction projects in regions with difficult economic and social conditions, investment projects in mountainous regions and remote or distant regions, and afforestation projects, ... the Law on Companies; ã Enterprises established in accordance with the Law on Private Enterprises. 2. Vietnamese organizations which are entities referred to in article 65 of the Law on...

Ngày tải lên: 21/12/2013, 03:15

... closely connected to create a coherent text. Grammatical cohesion Lexical cohesion Reference Reiteration Exophoric reference Repetition Endophoric reference Synonym/near-synonym Substitution Antonym Nominal ... structural function as the presupposed item. In nominal substitution, the most typical substitution words are “one and ones” that substitute nouns. In verbal substitution, the most common substitute ... 227) indicate that “conjunctive relations are not tied to any particular sequence in the expression”. Therefore, amongst the cohesion-forming devices within text, conjunction is the least directly...

Ngày tải lên: 29/01/2014, 10:43

... Earned Income Credit (AEIC).@ For more information contact the IRS at 1-800-829-1040; or download Form W-5 , “ Earned Income Credit Advance Payment Certificate” or Publication 596, “Earned Income ... conditional certification, or  ETA Form 9062, @Conditional Certification Form,” if provided to the job seeker by a participating agency, such as the Vocational Rehabilitation agencies or the ... hire is a long-term family assistance recipient or member of one of the WOTC target groups before they can claim the Welfare-to-Work or Work Opportunity Tax Credit on their federal tax return....

Ngày tải lên: 15/02/2014, 14:20

... Records of contributions to nondeductible IRAs until all IRA funds are withdrawn ã Calculations determining the nontaxable portion of pension income until all of the pension income is taxable How ... Status and Exemptions Lesson 4: Filing Status 4-1 Lesson 5: Personal Exemptions 5-1 Lesson 6: Dependency Exemptions 6-1 Lesson 7: Unique Filing Status and Exemption Situations . . . . . ... state income tax was withheld on any income form, and/or ã The taxpayer had earned income, and/or ã The taxpayer has a qualifying child ã The taxpayer paid higher education expenses ã The taxpayer...

Ngày tải lên: 16/02/2014, 10:20

Ngày tải lên: 18/02/2014, 04:20

... operation of hydropower plants at upstream results in large daily water level fluctuation which is contrast to natural law: daily water fluctuation is around 1.5-2.0m on Da river at Muong Te, ... resources of Vietnam- China transboundary river basins Tran Hong Thai, Luong Tuan Anh* Vietnam Institute of Meteorology, Hydrology and Environment, 23/62 Nguyen Chi Thanh, Hanoi, Vietnam Received ... expressions of climate change impacts on water resources on Vietnam- China transboundary river basins and suggest cooperative content and methodology of the research. Keywords: climate change, Vietnam- China...

Ngày tải lên: 05/03/2014, 16:20