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6/4/2008 9:57:00 AM
New Flash 00108 - The National Assembly issued Law No. 04/2007/QH12 on Personal Income Tax (“PIT”)
On 21 November 2007, The National Assembly issued Law No. 04/2007/QH12 on Personal Income Tax (“PIT”).
Law on PIT included four chapters with 35 articles, details as follows:
Chapter I: General Provisions
Chapter II: Tax base in respect to Resident
Chapter III: Tax base in respect to nonresident; and
Chapter IV: Implementation Provisions.
This Law will be effective from 1/1/2009.....
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