98 Law Speakers Attend the Legal Training Course

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    The Personal Income Tax, passed by the 2nd session of the NA’s 12th term on November 21, 2007, includes 4 chapters and 3 articles. As stated in the law, individuals who are Vietnam settlers with taxable incomes generated in Vietnam territory and those who are not Vietnam settlers but have taxable incomes generated in Vietnam territory are subject to Personal Income Tax. Accordingly, both Vietnamese and foreigners with taxable income have to pay the taxes.

    The Law on Domestic Violence Prevention and Control approved by NA on November 21, 2007 comprises 4 chapters and 46 articles. The building and dissemination of the law on domestic violence prevention and control law acts as the base to protect rights and benefits of each family member, and the law on domestic violence prevention and control tax, and partially reinforce and build up Vietnamese family model of prosperity, equality, progress and happiness in the period of global integration and socialist State of jurisdiction building, which is objective demand of practice. Contents as follows: Chapter I, General regulations including 8 articles (from 1st to 8th articles) defines adjusting scale; violent behaviors in family; principles on domestic violence prevention and control; obligations of domestic violence victims; State’s policies on domestic violence prevention and control; international cooperation in domestic violence prevention and control; and strictly forbid behaviors. Chapter II, the prevention of family violence including 3 sections and 9 articles (from 9th to 17th articles) defines regulations on communication and propaganda of law on domestic violence prevention and control; conflict and dispute reconciliation; consultancy, comments and public criticism over domestic violence. Chapter III, protection and support of domestic violence victims consisting of 2 sections and 13 articles (from 18th to 30th articles) proposes protective and supportive domestic violence victims and medical care for them in hospital, in establishments of social sponsors and supportive domestic violence victims, trusted establishments of domestic violence prevention and control consultancy in community. Chapter IV, responsibility of individuals, families, agencies and organization for domestic violence prevention and control comprising 11 articles (from 31st to 41st articles) defines responsibility of individuals, families, agencies and organization for domestic violence prevention and control, in which it points out specific responsibility of the subjects namely individuals, families, Vietnamese Fatherland Front, Vietnam Women Union and State administrative responsibilities of Government, Ministries and Sectors. Chapter V, treatments on legal violation of domestic violence prevention and control including 3 articles (from 42nd  to 44th articles) defines treatments on individuals subject to violation of law on domestic violence prevention and control that proposed educational measures at re-educational and penitentiary establishments; complaints and denouncements, and treatments of the complaints and denouncements. Chapter VI, terms of implementation consisting of 2 articles (44th and 45th articles) defines implementation validity of the law and instruction of law enforcement.

    By January 1, 2009, the new code including Personal Income Tax, Value Added Tax, and Enterprise Turnover Tax will come into force. With an objective of helping local enterprises have deep knowledge of contents of the three tax laws and then apply them to production and business process and tax returns. Within 4 days (between September 22 and September 25), Dong Nai Taxation Bureau and Vietnam Tax Consultancy Association jointly organized a training course for introducing three new tax laws to managers and chief accountants from enterprises located in the province.

    At the course, Vietnam Tax Consultancy Association introduced the supplemented and amended contents in the laws including taxable subjects, taxation methods and tax calculation methods.

(Reported by Thanh Tam, Translated by L.H)