of May 27, 1993
About avoidance of double taxation and prevention of evasion from the taxation concerning taxes on the income
Government of the Russian Federation and Government of the Socialist Republic of Vietnam,
being guided by the aspiration to sign the Agreement on avoidance of double taxation and prevention of evasion from the taxation concerning taxes on the income,
agreed as follows.
This agreement is applied to persons who are persons with the permanent residence in one or in both Contracting States.
1. This agreement is applied to the taxes on the income levied in Contracting States irrespective of method of their collection.
2. All taxes levied from the total amount of the income or from their separate elements including taxes on the income from alienation of personal or real estate, taxes on the total amount of the salary and the monetary rewards paid by the companies and also capital gain taxes are considered as taxes on the income.
3. The existing taxes to which this agreement extends, in particular, are:
a) in Russia - the taxes levied according to the following Laws of the Russian Federation:
(i) "About the income tax of the companies and organizations";
(ii) "About tax on the income of banks";
(iii) "About tax on the income from insurance activity" and
(iv) "About the income tax from physical persons"
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The law of the Russian Federation of 27.12.1991 No. 2116-1 "About the income tax of the companies and organizations" ceased to be valid since January 1, 2002 in connection with adoption of the Federal Law of 06.08.2001 No. 110-FZ, except separate provisions which void in special procedure.
Since January 1, 2002 the questions concerning collection of the income tax of the organizations are regulated by Chapter 25 of the Tax Code of the Russian Federation.