SOCIALIST REPUBLIC OF VIET NAM
On Personal Income Tax
(No. 04/2007/QH12)

Chapter I General Provisions
Chapter II Tax Bases for Residents
Chapter III Tax Bases for Non-Residents
Chapter IV Implementation Provisions

• The date of enactment : 2007.11.21.
• The date of enforcement : 2009.01.01.
• Last amended : 2014.11.26.

** Download : VietNam Personal Income Tax Act (2007.11.21.)_Eng.pdf

** Source : http://vbpl.vn/TW/Pages/vbpqen.aspx