Personal Income Tax (“PIT”) in Vietnam was first introduced in 1991 and primarily focused on employment income of “high income earners” under the Ordinance on Income Tax for High Income Earners. Over the past decades the regime has undergone significant changes. The major reform was the release of the Law on PIT and its implementing regulation and guidance, which became effective on 1 January 2009; and for the first time since it was introduced, the new regime effectively unified all its rules and regulations to apply equally to both foreigners working in Vietnam and Vietnamese citizens. It also extended the scope of taxation to all income earners and beyond employment income such as business income, investment income, royalty etc.
This guide is referenced on current implementing regulation and guidance of the Law on PIT, which can be found in Ministry of Finance (MoF)’s Circular 111/2013/TT-BTC dated 15 August 2013 (“Cir 111”) as amended by the latest Circular 92/2015/TT-BTC dated 15 June 2015 (“Circular 92”).
TABLE OF CONTENTS:
- Tax base
- Taxable income
- Exempt income
- Employer-provided housing and utilities
- Insurance benefits
- Memberships and personal benefits
- Specific tax treatment of employer-provided benefits
- Allowable deductions
- Taxation of non-residents
- Tax rates
- Tax calculation
For PIT purposes, a taxpayer is defined as an individual who earns the following type of income:
- Employment income;
- Business income;
- Income from investment of capital;
- Income from transfer of capital, real estate, or commercial rights (i.e. licensing);
- Royalty income, windfall income, and income from inheritance or gifts.
Taxpayers are further defined to include all residents and non-residents as defined by the PIT legislation, including the following individuals:
- All Vietnamese citizens, including those working or studying abroad who have taxable income;
- Foreigners who are not Vietnamese citizens but has taxable Vietnam-sourced income, including expatriates working in Vietnam and foreigners who are not present in Vietnam but derive Vietnam-sourced income.
A tax resident of Vietnam is defined as an individual who falls in one of the following tests:
2.1 The 183-day test
An individual is deemed to be a tax resident of Vietnam if he or she is present in Vietnam at least 183 days within a calendar year or in the period of 12 consecutive months from the first date of presence in Vietnam.
An individual is deemed to be a tax resident of Vietnam if his or her domicile is in Vietnam. Domicile is determined in accordance with the Law on Domicile as follows:
- If the individual is a Vietnamese citizen, domicile is a fixed place in which he or she habitually lives or settles indefinitely and which is registered as his or her domicile in accordance with the Law on Domicile;
- If the individual is a foreigner, it is the domicile as stated in the residence card or temporary residence card issued by the relevant competent agency of the Ministry of Public Security.
An individual is deemed to be a tax resident of Vietnam if his or her domicile (as defined above) is in Vietnam, even if he or she spends less than 183 days in Vietnam in a tax year, if he or she cannot prove that he or she is a tax resident of any other country. For the purpose of this test, the proof of being a resident of another country is based on the certificate of residence issued by the relevant country. However, where a tax treaty applies and such a tax treaty does not require certificate of residence, the length of residence is based on the individual’s length of stay in individual’s passport.
An individual is deemed to be a tax resident of Vietnam if he or she has a place or places of accommodation in Vietnam as defined by Law on Housing which are leased for a period or periods in the aggregate of 183 days or more during a tax year, whether his or her domicile (as defined above) is in Vietnam. Accommodation means a hotel, motel, lodge, place of work, office’s accommodation etc. whether such accommodation is leased by the individual or by his or her employer.
An individual is deemed to be a non-resident if he or she does not fall in any of the above tests.
Regardless of place of payment or receipt of income, a resident is taxed on worldwide income and a non-resident is tax on Vietnam-sourced income.
An individual’s taxable income consists of business income, employment income, capital investment income, royalty income, income from transfer of capital, real estate, or commercial rights (or licensing income) and windfall income from inheritance or gifts, which are defined as follows:
An individual’s taxable business income include income from the production or trading in the following sectors:
- Production of goods or provision of services in all economic sectors or professions as prescribed law such manufacturing, trading, construction, transportation, catering, services including lease of property, land-use-right, water front or other assets;
- Freelance business conducted by independent practitioners; and
- Production or trading of agricultural, forestry, husbandry, fishing produces that are not exempt from PIT.
An individual’s taxable employment income includes the following:
- Salaries, wages and income of the same nature of salary, wage which are in cash or in kind;
- Allowances or assistance other than those specifically exempt ;
- Remunerations received in the form of sales commissions, brokerages, payments for participation in scientific or technical research, payments for participation in projects, royalty for authorship as prescribed by copyright law, payments for undertaking education activities, cultural or artistic performances, sports and athletic activities, advertisements, income from provision of services and other remunerations;
- Income from participation in business associations, boards of management or governance, project management boards, management councils, professional associations, and other organisations;
- Benefits in cash or in kind in addition to salary and wage, paid by the employer under any form;
- Bonuses in cash or in kind, including bonuses in the form of stocks, except for bonuses associated with an award by the State, bonuses associated with a national or international award, bonuses for technical innovation, patent, invention recognised by a State’s competent authority, bonuses for discovering and reporting a violation of law to a State’s competent authority;
The PIT legislation provides for very few items of exempt income, which include the following:
- Income from the transfer or inheritance of real estate from a spouse or next of kin (including parents, adopted parents, parents-in-law, grand parents or siblings);
- Income from the division of real estate through a legal divorce as decided by a court;
- Income from transfer of the entire ownership of a residential house and/or the associated land-use-right which is the only residential house owned by the taxpayer for a minimum period of 183 days from the date of issue of the original certificate of ownership. Partial transfer of ownership is not exempt;
- Income from the allotment of land or the associated reduction or exemption of land rental by the State. However, a subsequent transfer of such land will be taxable;
- Income from the conversion of certain agricultural land to an agricultural business;
- Income earned by individuals or households from their business in agriculture, forestry, salt production, farming or fishery;
- Interest income from bank deposits, life insurance policies, government’s bonds;
- Income from inbound remittances from Vietnamese relatives who are living, working or studying abroad, pursuant to the overseas inbound remittance scheme approved by the State Bank of Vietnam;
- The salary or wage increment for working in night-shift or overtime that is in excess of rate for normal working hours;
- Retirement pension paid by Social Security Fund or under a voluntary retirement pension fund, including overseas retirement pension;
- Receipts of educational scholarship awarded by the government, a public school, a local or international organisation;
- Financial indemnities from a life, non-life or health policy, occupational indemnities, and other financial indemnities or assistance as prescribed by law or under a government’s program;
- Receipts of charity donations or international aides;
- Dividends from a sole proprietorship business or a single member limited liability company where the taxpayer is the sole proprietor.
Exempt employment benefits include the following (amongst others which are not relevant to businesses and are therefore not mentioned here):
- Allowances for working in hazardous or dangerous conditions in an industry or job that are exposed to hazardous or dangerous substances;
- Inducement allowance or area allowance;
- Ad-hoc hardship allowance, assistance for work accidence or occupational diseases, one-of maternity assistance or child adoption assistance, maternity related benefits including post-maternity rehabilitation and recovery benefits, assistance for work ability retardation, one-off retirement benefit, monthly assistance to relatives of the deceased, work termination allowance, allowance for loss of work, unemployment benefit and other benefits prescribed by the Ministry of Labour and Social Insurance Law.
- Social insurance benefits as prescribed the relevant legislation;
- Service allowances for senior (Government’s) leaders;
- One-off relocation assistance for: individuals relocating to an area with especially difficult socio-economic conditions; government officials or public servants whose work is involved with national sovereignty over Vietnam’s offshore territory; expatriates relocating to Vietnam; Vietnamese nationals working overseas, overseas Vietnamese returning to Vietnam for work;
- Allowances for medical staff in (remote) villages;
- Industry-specific allowances.
The nature and level of exempt allowances and benefits must conform with regulations of the relevant State’s competent authority. Taxpayers in private sectors may refer to the level of exempt allowances and benefits prescribed for State-owned sector to claim similar exemptions. Where an amount of allowance or benefit exceeds the prescribed level, the excess will be taxable.
However, in respect of one-off relocation allowance for expatriates in Vietnam or Vietnamese working abroad, exemption is based on the amount specified in the labour contract or the collective labour agreement.
Redundancy and severance payments under the Labour Codes are also exempt from PIT. The Labour Codes require an employer to pay an employee who has completed at least one year of service either one of the following payments:
- Redundancy payment – Where the employee loses his job because the employer unilaterally terminates his employment because of organisational re-structuring, the employer is required to pay the employee an “allowance for loss of work” (i.e. redundancy payment), which must be at least two-month salary, or one-month salary for each year of service;
- Severance payment – Where the employment contract has expired or the employee (voluntarily) resigns from his work without breaching any provisions of the Labour Codes (e.g. notice requirement), the employer is required to pay the employee an “allowance for termination of work” (i.e. severance payment) equal to half-month of salary for each year of service.
Where a payment exceeds the above threshold, the excess is taxable.
PIT exemption is applicable to amounts of wage, salary or overtimes that are in excess of the normal wage or salary, which is prescribed by the Labour Code as follows:
- During a normal work day, overtimes = 150% of normal rates;
- During weekend, overtimes – 200% of normal rates;
- During public holiday or paid leave – 300% of normal rates which excludes the salary for the public holiday or the paid leave, in respect of employees who are paid daily wage;
- During night-shift – 30% higher than normal rates. In addition, where an employee works for additional hours during a night-shift, an additional 20% must be paid for every additional hour of work.
7. Employer-provided housing and utilities
Generally, employer-provided housing and utilities (including electricity, water and other services provided by the landlord) are taxable at the lower of the actual cost paid by the employer and the cap of 15% of the employee’s gross taxable income (which is exclusive of the housing and utility benefits).
Where an employee is provided accommodation at work place, the housing and utilities benefits are taxable to the employees at the apportionment of the cost of rent (or the depreciation expense) and utilities based on the area of accommodation provided to the employee, subject to the 15% cap mentioned above.
However, where an employer builds a facility to provide free-of-charge accommodation (including housing, utilities, and other services) to its employees, the housing and utilities benefits are exempt from PIT, if the facility is built in an industrial zone, economic zone, or area with difficult or especially difficult socio-economic conditions.
Where an employer provides its employees with the benefits of non-compulsory and non-cumulative insurance (including insurance provided by overseas insurance companies in Vietnam), these benefits are not taxable to the employees. For the purpose of this provision, exempt insurance benefits include health insurance and death insurance whereby the insured does not receive any cumulative return (other than the insurance premiums and the indemnities). However, where an employer makes contributions to life insurance, non-compulsory retirement fund, or other voluntary insurance schemes which are in accumulative insurance schemes, such contributions are taxable to the employees.
Memberships for golf, tennis, arts, or sports etc for a specific individual or a group of individuals are taxable. However, corporate memberships without specifying any individual or group of individuals are not taxable.
Other personal benefits are taxable where the payment vouchers specify the name of the beneficiary. Where the payment vouchers do not specify a beneficiary or group of beneficiaries, the benefits are not taxable. In other words, where the benefits are quantifiable to the employees, they are taxable to them.
|Type of benefits||Description||Taxability|
|Housing and utilities||Rent and utilities including electricity, water and other services provided by the landlord.||Taxable at the lower of the actual cost to the employer or 15% of the employee’s gross taxable income (excluding housing and utilities).|
|Accommodation (including utilities) provided at work place.||Taxable at the apportionment of the cost of rent (or the depreciation expense) and utilities based on the living area provided to the employee.|
|Memberships||Including memberships for golf, tennis, arts, or sports etc.||Taxable if the benefits are quantifiable to an individual or a group of individuals; Exempt where the membership is corporate and the benefits are not quantifiable to any individual.|
|Personal care||Including healthcare, entertainment, sport, recreation, beauty care etc.||Taxable where payment vouchers specify a beneficiary or group of beneficiaries (i.e. quantifiable);Exempt where payment vouchers do not specify a beneficiary (i.e. non-quantifiable).|
|Office tools and supplies||Including office supplies, travel per diems, telephone allowance, and uniform etc.||Exempt up to the level set by:
|Uniforms||Uniforms provided in cash or in kind.||Exempt up to VND5 million/person/year.|
|Transportation||Transportation of employees from home to work and via versa||Exempt.|
|Training||Training of new skills or skill enhancement in accordance with the employer’s training programmes.||Exempt.|
|Other benefits||Allowances for day-off or public holidays; consulting fees, tax consulting and compliance service fees, the costs of maids, drivers, cooks, and other domestic helpers provided by employer.||Exempt.|
|Medical assistance||Financial assistance provided to employees or their relatives who suffer serious illness. Relatives includes children, adopted children, de-facto children, children of a de-facto spouse, spouse, parent, parent in-law, step-parent, legally adopted parent.||Exempt at the actual cost of medical treatment at hospital after deduction of the amount covered by insurance policy.|
|Lunch or mid-shift meals||Benefit-in-kind including mid-shift meals provided through a canteen, purchased meals or meal vouchers.||Exempt.|
|Cash benefit.||Exempt up to the threshold prescribed by the Ministry of Labour. The excess is taxable. The current monthly threshold is VND730,000/person.|
|Annual home leave airfares||One return airfares for annual home visit of expatriates working in Vietnam or Vietnamese working abroad.||Exempt up to the amount substantiated by the airfare allowance specified in the employment contract and payments of airfare for the trip:- from Vietnam to the country of citizenship or the country where the employee’s family members live and via versa (for expatriates); or- the trip from the country of employment to Vietnam and via versa (for Vietnamese working abroad).|
|School fees||School fees for children of expatriates working in Vietnam, or children of Vietnamese working overseas studying at an overseas school, for the levels from kindergarten to high-school.||Exempt.|
|Relocation allowance||Payments relating to the relocation of expatriate employees to Vietnam as specified in the employment contract and in accordance to international practice for industries such as petroleum or mining.||Exempt up to the amount consistent with the employment contract and the payment for airfares from Vietnam to the expatriate’s country of residence and via versa.|
|Welfare allowances||Financial assistance for celebrant or bereavement occasions of the employee or the employee’s family in accordance with the employer’s policy.||Exempt up to the amount allowable as a CIT deduction to the employer by the CIT legislation.|
A tax resident earning business and/or employment income may deduct the following from their income to arrive at their taxable income:
|Period||Personal Deduction||Dependant Deduction|
|Monthly||VND 11 million||VND4.4 million per eligible dependant|
|Annual||VND132 million||VND52.8 million per eligible dependant|
In addition, other allowable deductions include:
- Compulsory social, health, unemployment and professional indemnity insurance contributions;
- A monthly contribution up to VND1 million to voluntary retirement pension fund approved by the Ministry of Finance;
- Donations to approved charities.
Except where a tax treaty applies, non-residents are subject to PIT on their Vietnam-sourced income, irrespective of where the taxpayer’s income is paid or received. Like residents, a non-resident’s taxable income is also categorised into business income, employment income, income from investment of capital, transfer of capital, and real estate, royalty and licensing income, windfall income and income from inheritance and gifts. The rules of taxation of these types of income are detailed below.
A non-resident’s employment income which has a source in Vietnam is taxable on taxed at the flat rate of 20%. Employment income is defined as the same as employment income of a resident. Where a non-resident taxpayer earns both Vietnam-sourced income and foreign income and is unable to segregate them, the Vietnam-sourced income will be determined in accordance with the following rules:
Where the taxpayer is not present in Vietnam:
|Total Vietnam sourced-income||=||Number of work days in Vietnam||x||Worldwide employment income (before tax)||+||Other taxable Vietnam-sourced income (before tax)|
|Number of work days during the year|
In which, the number of work days in during the year is reckoned in accordance with Vietnam’s Labour Codes.
Where the taxpayer is present in Vietnam:
|Total Vietnam sourced-income||=||Number of days of presence in Vietnam||x||Worldwide employment income (before tax)||+||Other taxable Vietnam-sourced income (before tax)|
In either case, other taxable Vietnam-sourced income (before tax) includes benefits in cash or in kind which the taxpayer receives in addition to his salary or wage, or which are paid for by the employer on behalf of the taxpayer.
A non-resident who earns business income pay tax at a deemed flat rate on the gross income as follows:
|Business activities||Tax rate|
|Trading of goods||1%|
|Provision of services||5%|
|Manufacturing, construction, transportation and others||2%|
Where a taxpayer carries on different business activities and is unable to segregate the income of each business activity, the highest tax rate shall apply to the total income of all business activities.
Progressive tax rates applicable to a resident’s employment income:
|Average monthly income band
|Progressive tax rate||Tax payable (VND)
(Quick Deduction Formula)
|Up to 5||5%||Income * 5%|
|5 up to 10||10%||Income * 10% – 250,000|
|10 up to 18||15%||Income * 15% – 750,000|
|18 up to 32||20%||Income * 20% – 1,650,000|
|32 up to 52||25%||Income * 25% – 3,250,000|
|52 up to 80||30%||Income * 30% – 5,850,000|
|Over 80||35%||Income * 35% – 9,850,000|
Unless otherwise stated, the following deemed flat tax rates are applicable to both residents and non-residents:
|Taxable income||Deemed flat tax rate|
|Employment income||Progressive rates (as above) on worldwide income||20% on Vietnam-sourced income|
|Business income||1% for trading; 2% manufacturing, construction, transportation and others; 5% for services|
|Income from capital investment (e.g. interest or dividend)||5%|
|Income from transfer of securities or shares in a joint-stock company||0.1% on the gross sale proceeds|
|Income from transfer of shares in a limited liability company||20% on net gain||0.1% on the gross sale proceeds|
|Income from transfer of real estate||2% on the gross sale proceeds|
|Royalty or licensing fee exceeding VND10 million per contract||5% on the excess amount|
|Windfall income, inheritance, gifts exceeding VND10 million per receipt||10% on the excess amount|
The tax payable of a resident’s employment income can be calculated either by adding up the tax payable at the progressive tax rate on each income band or by applying the Quick Deduction Formula.
Where an employee is paid on net basis, the employer is required to gross up the total net income for tax calculation using the following gross-up formula:
|Total net income
(to be grossed up)
|=||Net take-home income||+||Taxable benefits||–||Allowable deductions|
Total net income is the net income to be grossed up for tax calculation.
Net take-home income is exclusive of exempt income, Vietnamese tax and overseas hypothetical tax and housing allowance.
Taxable benefits include all taxable benefits in cash or in kind provided by the employer. Where these benefits include accommodation and the cost of which (e.g. housing rental) is paid directly to the service provider by the employer, the taxable value of accommodation to be included in this calculation is the actual cost or 15% of the grossed-up amount of net take-home income, whichever is lower.
Allowable deductions include personal deduction, family deduction, compulsory and voluntary insurance contributions, and eligible charity donations.
Total net income is grossed up by the following formula:
|Total net income (TNI)||Taxable income|
|Up to 4,750,000||TNI/0.95|
|Above 4,750,000 to 9,250,000||(TNI – 250,000)/0.9|
|Above 9,250,000 to 16,050,000||(TNI – 750,000)/0.85|
|Above 16,050,000 to 27,250,000||(TNI – 1,650,000)/0.8|
|Above 27,250,000 to 42,250,000||(TNI – 3,250,0000)/0.75|
|Above 42,250,000 to 61,850,000||(TNI – 5,850,000)/0.7|
|Above 61,850,000||(TNI – 9,850,000)/0.65|
In respect of taxpayers who are required to file annual tax return to reconcile their annual tax liability, the annual taxable income is the sum of all monthly taxable income. Where a taxpayer has more than one sources of employment income, the total annual taxable income is the sum of all monthly taxable income paid by each of the employer.
The PIT legislation prescribes two types of tax assessment (i) annual assessment and (i) ad-hoc (transaction based) assessment, as follows:
For residents, the PIT on business income and employment income is assessed on an annual basis, which is a calendar year where the individual has spent at least 183 days in Vietnam in a calendar year.
Where an individual’s day-count in Vietnam is less than 183 days in the calendar year of arrival but 183 days or more in the period of 12 consecutive months from the first arrival in Vietnam, the first period of tax assessment is the said 12-month period. The second and subsequent periods of tax assessment will be the calendar years.
Ad-hoc tax assessment applies to residents who derive the following types of income:
- Income from investment of capital;
- Income from transfer of capital, real estate, or commercial rights;
- Windfall income;
- Royalty income; or
- Income from inheritance or gifts.
However, in respect of income from trading of securities, a resident may choose to be assessed PIT on an annual basis or ad-hoc basis per each transaction.
Non-residents are assessed PIT on each transaction. Where a person carries on business at a fixed place of business such as a store or kiosk, then PIT is assessed on any annual basis and in the same manner as if the individual were a tax resident.
Generally, PIT is a liability of the income earner, rather than the payer, but the obligations to withhold, file tax returns and pay the PIT withheld initially rest with the payer, except for business income and some other non-employment income where the income earners are generally responsible for their own tax filing and payment under specific tax collection mechanism.
The timing of tax filings varies depending on the type of income and the circumstances in which payments are made. The tax filing schedule (which is also the tax payment schedule, unless otherwise specified) is as follow:
|Type of income||Due dates|
|Business income||Business income is taxed a deemed flat rate on transaction basis and therefore annual tax finalisation is not required.
|Income from sale of real property or capital assignment||Upon submission of the application for transfer of ownership. Tax payment is due as noticed by the tax authority.|
|Income from sale of securities||PIT filing is based on each transaction or PIT is withheld upon sale. Annual tax finalisation is not required, unless the taxpayer elects to do so.|
|Income from inheritance or gifts||Ad-hoc tax return and payment are due upon receipt of income.|
Generally, PIT filing and payment in respect of employment income are carried out on withholding basis. The regulations encompass the concept of tax deduction at source, and enforce this by requiring employers to withhold tax, file tax returns on behalf of their employees and remit the tax withheld to the tax office. Employers are responsible for tax compliance matters in respect of what they pay to their employees.
Employees who have more than one source of income are themselves responsible for the annual reconciliation and finalisation of their total income from all sources. In addition, each employee is required to obtain a tax number and to register their dependants for dependant’s deductions.
By default, an employer must file PIT returns for their employees every month. However, the employer files VAT returns quarterly then it may elect to file PIT returns for employees quarterly (instead of monthly returns).
Where an individual receives income from a source other than employment, the payer is generally required to withhold tax, file tax returns and remit the tax withheld to the tax office on behalf of the recipient.
In the case of payments to freelancers (i.e. self-employed contractors) for their personal exertion, except where the recipients provide written undertaking that their income is below the total amount of personal and dependant deductions, the payer is required to withhold PIT at 10% for residents and 20% for non-residents.
The following individuals are required to file quarterly PIT returns by themselves (rather than through a withholding entity), in respect of employment income:
- The income is paid by an employer outside of Vietnam;
- The income is paid a foreign embassy or consular office in Vietnam and no PIT has been withheld.
Notwithstanding the above, where PIT has been withheld by the employer, the filing of quarterly PIT returns will not be required.
All individuals who file quarterly PIT returns by themselves are also required to finalise their PIT annually. The annual tax return is due by 40 April of the following year. Expatriate assignees are required to finalise their PIT at the end of their assignment in Vietnam and before leaving Vietnam permanently.
Individuals whose has only one source of employment income and it is the only source of income during the year (i.e. no other income), may authorise their employer to carry out the tax finalisation on their behalf. However, individuals who have been issued a certificate of tax withheld by the employer may not authorise their employer to carry out tax finalisation on their behalf, unless the employer has cancelled and voided such certificate of tax withheld.
Tax residents who have foreign income (including dividends, royalty, windfall gains, disposal of property or shares, inheritance, gifts etc.) are required to report such foreign income for taxation. Foreign tax paid on such income is creditable against the taxpayer’s tax liability in Vietnam. A tax return must be filed within 10 days following derivation or receipt of income. Where the taxpayer is not present in Vietnam at the time of derivation or receipt of income, a tax return must be filed within 10 days following the date of re-entry to Vietnam.
A non-resident who is a tax resident of a country that has an effective tax treaty with Vietnam may apply for exemption of Vietnamese PIT under the relevant tax treaty with Vietnam.
Applicants are required to submit a Certificate of Residence and a photocopy of their passport to their employer. In case of a delay, the submission of the Certificate of Residence may be delayed until the end of the 1st quarter of the following year. Where it is not the practice of the foreign country which is a contracting party to a tax treaty with Vietnam to issue Certificate of Residence, the taxpayers may submit a photocopy of their passport in lieu of the Certificate of Residence.
Expatriates who are tax residents of Vietnam may also claim tax treaty exemption in respect of income prescribed under the relevant articles of the applicable tax treaty such as government’s services, students, professors, performers, athlete etc. under the similar procedures for foreign tax residents.
 Art 3, PTT Law; Art 3, Decree 65; & Art 1, Cir 111.
 Arts 1.4(a) & 1.4(b), Cir 111.
 Art 1.1, Cir 119.
 Art 2, PIT Law; Art 2, Decree 56; Art 1, Cir 111 as amended by Art 2, Cir 119.
 Art 2, Cir 111; Article 3, Decree 56; and Art 3, PIT Law.
 Art 2, Cir 111
 Art 2.2, Cir 111.
 Art 2.2(b), Cir 111.
 Art 2.2(c), Cir 111.
 Art 2.2(d), Cir 111.
 Art 2.2(đ), Cỉr 111.
 Art 2.2(e), Cir 111.
 Art 3.1 Cir 111, Art 4 Decree 65, Art 4 PIT Law.
 As amended by Art 12.1 Cir 92.
 Art 3.1(b.1.3), Cir 111.
 Art 2.3(c), Cir 111 as amended by Art 11.6 Cir 92.
 Art 2.2(b), Cir 111 as amended by Art 11.1, Cir 92.
 Art 2.2(b9), Cir 111 as amended by Art 11.1 Cir 92.
 Art 17, Labour Codes.
 Art 42, Labour Codes.
 Art 97, Labour Code.
 Art 2.2(đ1), Cir 111 as amended by Cirs 151 & 92.
 Art 2.2 (đ2), Cir 111 as amended by Art 11.3, Cir 92.
 Art 2.2(đ3.1), Cir 111.
 Art 2.2(đ3.2), Cir 111.
 Art 2.2(đ.1), Cir 111 as amended by Cirs 151 & 92.
 Art 2.2(đ.3), Cir 111.
 Art 2.2(đ.3), Cir 111.
 Art 2.2(đ.4), Cir 111.
 Art 2.2(đ.4), Cir 111.
 Equivalent to the allowable CIT deduction set by Cir 96 on CIT.
 Art 2.2(đ.5), Cir 111.
 Art 2.2(đ.6), Cir 111.
 Art 2.2(đ.7), Cir 111.
 Art 2.2(g.1), Cir 111.
 Art 2.2(g.5), Cir 111.
 Art 22.4, Ministry of Labour’s Circular 26/2016/TT-LĐTBXH dated 1 September 2016.
 Art 2.2(g.6), Cir 111.
 Art 2.2(g.7), Cir 111.
 Art 2.2(g.9), Cir 111.
 Art 2.2(g.10), Cir 111.
 Art 11.5, Cir 92.
 Art 7(1) & Art 9, Cir 111, and as increased by Resolution No. 554/2020/UBTHQH14) effective 1 July 2020.
 Art 1, Cir 111.
 Arts 1 & 8.1, Cir 111.
 Art 18.2(a), Cir 111.
 Art 18.2(b), Cir 111.
 Art 17.2, Cir 111
 Art 17.2 Cir 111.
 Art 7.2 and Appendix 1, Cir 111.
 Art 17.2 Cir 111.
 Art 7.4 Cir 111 as amended by Art 14.1 Cir 92.
 As amended by Art 14.1 Cir 92.
 Art 7.4 and Appendix 2, Cir 111.
 Art 7.4(b) Cir 111.
 Art 6. Cir 111.