As stipulated in Article 4 of the Law on Corporate Income Tax, Article 4 of Decree No. 100/2008/ND-CP of income is exempt from personal income tax includes the following paragraph 14:

1. Income from transfer of property between husband and wife, father, mother and their children, adoptive fathers, adoptive parents and adopted children, husband, father, husband, mother to daughter, father, wife, mother and wife with son-in-law, Mr. internal grandmother with grandchildren; grandfather, grandmother to grandchild, brother, sister together.

2. Income from transfer of housing, land use rights and assets attached to land in the case of individuals who transfer only one house, the land use rights in Vietnam.

3 . Income from the value of land use rights of individuals that are not allocated to pay or reduce the amount of land used as prescribed by law .

4 . Income from inheritance or gift is property between husband and wife , father , mother and their children , adoptive fathers , adoptive parents and adopted children , husband, father , husband, mother to daughter , father, wife , mother and wife with son in law , grandfather , grandmother to granddaughter , grandfather , grandmother to grandchild , brother , sister together .

5 . Household income of individuals directly involved in agricultural production , forestry , salt production , aquaculture , fishing unprocessed into other products or preliminarily processed .

Households and individuals directly involved in production activities specified in this paragraph must satisfy the following conditions:

a) Have the right to use the land , the water used to produce legal and labor directly involved in production agriculture , forestry , salt production , aquaculture . For fishing , they must have the right to own or use boats , boats, fishing and directly involved in fishing ;

b ) Actual local residence at the place where agricultural activities , forestry , salt production , aquaculture under the provisions of the law on residence .

6 . Income from conversion of agricultural land of households and individuals assigned by the State to produce .

7 . Income from interest on deposits in banks , credit institutions interest income from life insurance contracts .

8 . Income from remittances .

9 . Salary and wages night work , overtime is paid higher than salaries, wages daytime work , done in time prescribed by law .

10 . Pensions paid by the Social Insurance payments under the provisions of the Law on Social Insurance . Individuals living in Vietnam are exempt from tax on pensions paid by foreign countries .

11 . Income from scholarships , including :

a) Scholarships received from the state budget ;

b ) receive scholarships from local organizations and foreign assistance programs under the encouragement of the organization .

12 . Income from compensation contracts of life insurance , non-life insurance , compensation for labor accidents , the state compensation and other compensation as prescribed by law .

13 . Income received from the charity fund state agencies authorized to permit the establishment or recognition , operating for charitable , humanitarian , not for profit purposes .

14 . Income received from foreign aid for charitable purposes , humane form of government and non-government agencies competent state approval .



According to the provisions of Section III , Part A , 14 Circular 84/2008ATT-BTC income tax exemption and the basis file income tax exemption defined as follows :



12 . Income from compensation contracts of life insurance , non-life insurance , compensation for labor accidents , the state compensation and other compensation under the provisions of the law are exempt from personal income tax .

12.1 . Income from compensation contracts of life insurance , non-life is the amount received by individual life insurance agencies , non-

Life returns to the insured under an insurance contract signed .

The basis for determining the amount of compensation income life insurance , 1 . Income from transfer of property between spouses , between father , mother and their children , adoptive fathers , adoptive parents and adopted children ; between mother , father, husband and daughter , between father , mother and wife with children law ; between grandfather , grandmother to granddaughter ; between grandparents with grandchildren ; between siblings together .

Records exempt for each specific case as follows :

1.1 . For real estate transferred between spouses need one of the following documents : a copy of a family register or a copy of the marriage certificate or court's decision to divorce , remarriage ( for the case of split home due to divorce , ownership consolidation due to remarriage ) .

1.2 . For real estate transferred between father , mother and their children should have one of the following two documents : a copy of a family register ( if the household registration book ) or a copy of a birth certificate .

In case of illegitimate children , they must have a copy of the decision to recognize the father, mother , son of the competent authority .

1.3 . For real estate transferred between adoptive fathers , adoptive parents and adopted children should have one of the following two documents : a copy of a family register ( if the household registration book ) or a copy of the decision to recognize the adoption of the authorities .

1.4 . For real estate transferred between grandfather , grandmother, grandson needed with the following documents: copy of birth certificate and a copy of the grandson 's birth certificate father 's grandson , or a copy of a family register can now relationship between grandfather , grandmother to granddaughter .

1.5 . For real estate transferred between grandfather , grandmother with grandchildren should have the following documents : a copy of the birth certificate and copies grandchild 's birth mother grandchild , or a copy of a family register can now relationship between maternal grandfather , grandmother to granddaughter .

1.6 . For real estate transfer between brothers, sisters , siblings together should have the following documents : a copy of a family register or a copy of the birth certificate of the transferor and the transferee to show general relationships other parents or mother or father along with his mother or other documents evidencing the blood relationship .

1.7 . For real estate transferred between husband father , husband, mother to daughter , father, wife , mother-in -law with the following required documents : a copy of a family register specify the relationship between the husband and father , with mother- daughter and between her father , mother and wife with son in law , or a copy of the marriage certificate and the birth certificate of your husband or wife as basis for determining the relationship between the husband and father is transferred , mother to daughter or father wife , mother and wife with son and daughter .

Where the real estate transfer tax exemption subject to the transfer mentioned above but no birth certificate or family register , they must be certified by the commune -level People 's Committees of the relationship between the transferor and the transferred as a basis for determining tax-exempt income .

2 . Income from transfer of housing , land use rights and assets attached to land in the case of individuals who transfer only one house , the land use rights in Vietnam .

2.1 . Individual housing , land use rights in accordance with the provisions of this single individual can only transfer ownership of a single property or rights to use only a single parcel of land in Vietnam , including the on the parcel of land that has not been built or home .

2.2 . In case of transfer of the share in the ownership and land use rights in general there are not only individual ownership of housing , land use rights elsewhere for the exemption . Individuals shared ownership housing , land use rights also have ownership housing , land use rights which are not tax deductible.

2.3 . Where the spouse in whose name the certificate of ownership housing , land use rights and also the couple 's only common but also their spouses at home , other private land to housing transfer , common land of spouses spouses not only housing , other private land for the exemption ; husband or wife at home , other private land are not exempt .

2.4 . Where individual rights or the joint ownership , land use rights transfer in single but not part of the tax exemption for the transfer of that .

2.5 . Pursuant to determine the income from the transfer of housing, land tax exemption only because the real estate transfer declaration and self- responsible for the truthfulness of the statement . If not properly detected will be dealt with tax arrears and penalties on tax fraud under the provisions of the Law on Tax Administration .

3 . Income from the value of land use rights of the individual are not allocated to pay or reduce the amount of land used as prescribed by law :

3.1 . Personal exemption or reduction of the allotment of land use , the land transfer exemption or reduction of land use , the cost of land transfer price is determined by the provincial People 's Committee stipulated in time allocation .

3.2 . Records exempt , a copy of the decision on land allocation authorities specify the exemption or reduction of land use .

4 . Income from inheritances or gifts being real estate between spouses , between father , mother and their children , between adoptive fathers , adoptive parents and adopted children , between husband father , husband, mother to daughter , from father wife , mother and wife with son and daughter ; between grandfather , grandmother to granddaughter , between grandfather , grandmother with grandchildren ; between siblings together .

Profile exempts these cases apply similar profile cases of tax exemption for real estate transfer referred to in paragraph 1 of Part A of Section III of this Circular .

5 . Income from conversion of agricultural land of households and individuals assigned by the State to produce .

5.1 . Households and individuals directly engaged in agricultural production agricultural land conversion to rationalize agricultural production , the income from the conversion of agricultural land is exempt from tax .

5.2 . Free Tax Records : Written agreement between the conversion of the competent agency confirmed .

Copies of papers for the case of real estate transfer in paragraphs 1 , 2 , 3 , 4 , 5, Section III above must be notarized or certified by the commune -level People 's Committees . Where not notarized or certified by the commune -level People 's Committees , the transferee must produce the original tax authorities to check and compare .

The real estate transfer tax exemption procedures performed for the case of transfer of real estate in paragraphs 1 , 2 , 3 , 4 , 5, Section III above prescribed at Point 2.5 , Clause 2, Section II, Part D this Circular .

6 . Household income of individuals directly involved in agricultural production , forestry , salt production , aquaculture , fishing unprocessed into other products or preliminarily processed .

Households and individuals directly engaged in agricultural production , forestry , salt production , aquaculture , fishing has not been processed into other products or preliminarily processed income exemption must satisfy the following conditions :

6.1 . Have land use rights , the right to land, water use rights , water rights legally hired to produce and direct workers engaged in agricultural production , forestry , salt production , aquaculture .

Where to rent the land , the water of the organization , individuals must be written lease land or water surface in accordance with law .

For fishing activities must have a certificate of ownership or leases vessels used for fishing purposes and directly involved in fishing activities .

6.2 . Actual local residence where the agricultural activities , forestry , salt production , aquaculture and fishing .

Where the local agricultural activities , forestry , salt production , aquaculture is prescribed districts, towns and provincial cities ( collectively, the district administrative units ) or Neighboring districts where production takes place .

As for the fishing activity is not dependent residence .

6.3 . The products of agriculture, forestry , salt production , aquaculture fisheries not yet processed into other products or preliminarily processed only be understood as follows :

6.3.1 . For horticultural products is the new product is dried , dried , cleaned , preserved by chemical peeling , sorting and packaging .

6.3.2 . For livestock products , aquaculture is the new product is dried , dried , cleaned , frozen , salted , sorting and packaging .

7 . Income from interest on deposits in banks , credit institutions , interest from life insurance contracts

7.1 . Interest income is exempt from tax under the provisions of this point is that the personal interest amounts received from deposits in banks , credit institutions . Cases not receiving interest on deposits from credit institutions established and operating under the provisions of the Law on Credit Institutions are not eligible for tax exemption .

7.2 . Profits from life insurance contracts is that the profits received by an individual under contract to purchase life insurance from an insurer .

7.3 . Pursuant to determine the income tax exemption on profits above as follows :

7.3.1 . For interest income from deposits as savings books ( or a savings ) of individuals .

7.3.2 . For interest income from life insurance contracts that pay interest and vouchers from life insurance contracts .

8 . Income from remittances

8.1 . Tax-exempt income from remittances are private money received from abroad by relatives Vietnam who settled abroad, the Vietnam labor , work , study abroad send money to relatives in the country .

8.2 . Pursuant to determine the income is tax-free remittances : the proof of funds received from abroad and spending documents held by households paid ( if any) .

9 . Income from Salary , wages night work , overtime is paid higher than salaries and wages to work daytime hours worked in accordance with the provisions of the Labor Code :

9.1 . Salary and wages paid higher due to night work , overtime exemption based on salaries and wages actually paid to do by night , minus overtime salaries or wages per day normal work .

For example : An individual wages paid under normal working days as stipulated by the Labour Code is 20,000 / hour .

- Individuals who work overtime on weekdays , 30,000 individuals were paid / hour , the income is exempt :

30,000 / hour - 20,000 / hour = 10,000 / hour

- Individuals who work overtime on rest days or holidays , paid 40,000 individuals / hour , the income is exempt :

40,000 / hr - 20,000 / hour = 20,000 / hour

9.2 . Unit labor used to make lists reflect night time , overtime , extra pay amounts due to night work , overtime paid to employees . This list is sent to the tax authorities with tax finalization declaration dossiers .

10 . Income from pensions paid by social insurance in accordance with the provisions of the Law on Social Insurance .

Employees participating social insurance retirement according to regulations , the income from pensions paid by social insurance paid tax-free Vietnam .

Individuals living in Vietnam are exempt from tax on pensions paid by foreign institutions established under the social security laws of that country .

11 . Income from scholarships , including :

11.1 . Scholarships received from the state budget including : scholarships by the Ministry of Education and Training , Department of Education and Training , public schools or other kinds of scholarships from the state budget .

11.2 . Scholarships received from domestic institutions and foreign assistance programs under the encouragement of the organization .

11.3 . Agency paid scholarships to individuals to decide to keep the scholarship and the scholarship vouchers to pay .

In cases where individuals received scholarships directly from foreign countries, organizations and individuals receiving income required to keep documents, documents evidencing income received by the scholarship is held abroad is life cap.phi : text or decide compensation insurance agency or court documents and pay compensation .

12.2 . Income from workers ' compensation is the amount the employee receives from the employer or the social insurance fund by accident in the course of labor force participation .

Pursuant to determine the amount of income from workers 'compensation is a written or compensation decided by the agency or the employer and court documents detail workers ' compensation .

12.3 . Income from state compensation and other compensation as prescribed by law .

12.3.1 . Income from state compensation is the amount of compensation due to individual decisions to sanction administrative violations of the right not competent , the state agency authorized to cause damage to the interests of the individual , income from compensation for being unfairly by the competent authority in criminal activity decisions .

12.3.2 . Pursuant to determine compensation income from the state is : The decision of state agencies have the authority to agencies or individuals who have decided to pay compensation and false expense vouchers compensation .

13 . Income received from the charity fund state agencies authorized to permit the establishment or recognition , operating for charitable , humanitarian , not for the purpose of encouragement profit .

Charity funds mentioned in this paragraph is the charity established and operating under the provisions of Decree No. 148/2007/ND-CP dated 25/9/2007 of the Government on the organization and operation of social funds associations , charities .

Pursuant to determine the income received from the tax-exempt charities are : the decision given in writing or income of charities and spending documents , artifacts from charities .

14 . Income received from sources of foreign aid for charitable purposes , humane form of government and non-government agencies competent state approval .

Pursuant to determine the income received from the foreign aid is exempt documents of state bodies authorized to receive aid approval .