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Group 2:
1. Name: ON VALUE-ADDED TAX (number 13/2008/QH12)

2. Brief definition: Value-added tax is a tax charged on the added value of goods and services arising in the process from production, circulation to consumption. Value added tax is one of the indirect taxes that are added to goods and services and will be paid by users when purchasing those goods and services. Therefore, the customer is the one who has to pay value added tax, and the business unit will directly pay the tax with the competent state agency.

3. Tax payers: Value-added tax payers are organizations and individuals that produce and trade in value-added taxable goods and services (hereinafter referred to as business establishments) and organizations and individuals that import goods subject to value-added tax. value added tax (hereinafter referred to as the importer).

4. Taxable object: Goods and services used for production, business and consumption in Vietnam are subject to value added tax, except for those specified in Article 5 of this Law.

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Name of tax law: Environmental protection tax (57/2010/QH12)
Brief definition:  Environmental protection tax is a type of indirect tax levied on objects that have a negative impact on the environment through goods. This tax aims to ensure source of Government revenue and the development of a sustainable environment.
Tax Payers:
1. Environmental protection taxpayers are organizations, households and individuals that produce or import taxable goods such as gasoline, oil, grease, including: gasoline, excluding ethanol; Flight fuel; Diesel; Petroleum; Fuel oil; Lubricants; Grease.
2. Environmental protection tax payers in some specific cases are prescribed as follows:
a) In case of entrusting the import of goods, the person receiving the import entrustment is the taxpayer;
b) In case an organization, household or individual acting as a focal point for purchasing small and odd coal mining fails to produce documents proving that the goods have been paid environmental protection tax, such organization or household shall: , the individual acting as the focal point of the collection is the taxpayer.

Taxable objects:
1. Gasoline, oil, grease, including: Gasoline, excluding ethanol; Flight fuel; Diesel; Petroleum; Fuel oil; Lubricants; Grease.
2. Coal, including: Brown coal; Anthracite coal (anthracite); Grease coal; Other coal.
3. Hydro-chloro-fluoro-carbon (HCFC) solution.
4. Plastic bags are subject to tax.
5. Herbicides are of restricted use.
6. Termite insecticides are of limited use.
7. Preservative drugs for forest products are restricted from use.
8. Disinfectants are restricted from use.
9. If it is deemed necessary to add other taxable objects to suit each period, the National Assembly Standing Committee shall consider and prescribe.

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Name of tax law: Law No. 66/2014/QH13 and Law No: 63/2006/QH11 on real estate trading

Brief definition: A property tax is a tax levied on the value of holding or transferring property.

Tax payers: Organizations and individuals conducting real estate business activities in Vietnam. Organizations and individuals related to real estate business activities in Vietnam.

Taxable objects:

Currently, in the tax system of developed countries, property tax is widely applied. The necessity and objectiveness of property tax stems from the following reasons:

First, the taxation of property often comes from the principle of ability to pay taxes.

An important criterion to determine the ability to pay taxes is income. An entity's income comes from many activities, including activities in the field of capital and assets. In developing countries, capital gains are difficult to recognize, so taxation of capital gains is difficult to implement. In contrast, income from real estate activities is easy to determine. Thus, it is argued that property taxation is a form of income tax in addition to the taxation of capital gains.

Second, the property tax is derived from the requirement to implement the principle of fairness in the field of taxation.

This argument argues that inequality in the distribution of wealth is more noticeable to society than in the distribution of consumer goods. Therefore, the social consequences for the unequal distribution of wealth is always a matter of concern for countries to address.

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1. Name: Excise tax
2. Brief Definition
An excise tax is a legislated tax on specific goods or services at purchase such as fuel, tobacco, and alcohol. Excise taxes are intranational taxes imposed within a government infrastructure rather than international taxes imposed across country borders.
3. Tax payers
Special consumption tax payers are organizations and individuals that produce and import goods and provide services that are subject to special consumption tax.
In case an organization or individual engaged in export business buys goods subject to excise tax from a manufacturer for export but does not export but consumes it domestically, such organization or individual shall: export business is the payer of excise tax.
4. Tax objects
Goods: Those involved in the sale of stimulants, cars with less than 24 seats, including transporting people and goods, and other preparations for making gasoline, cards, and votive papers. , etc.
Services: all kinds of business of disco, massage, karaoke, casino, jack pot, slot, betting business, golf, lottery.

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Corporate income tax: is a direct tax imposed by a jurisdiction on the income or capital of corporations or analogous legal entities. This law provides for company about the income tax, taxpayers, taxable incomes, tax-exempt incomes, tax bases, tax calculation methods, and tax incentives. ( Resolution No. 51/2001/QH10)

Taxpayers:

·         Enterprises established under Vietnamese law;

·         Enterprises established under foreign laws (below referred to as foreign enterprises) with or without Vietnam-based permanent establishments;

·         Organizations established under the Law on Cooperatives;

·         Non-business units established under Vietnamese law;

·         Other organizations engaged in income-generating production and business activities.

Taxable objects:

·         Enterprises established under Vietnamese law shall pay tax on taxable incomes generated in and outside Vietnam

·         Foreign enterprises with Vietnam-based permanent establishments shall pay tax on taxable incomes generated in Vietnam and taxable incomes generated outside Vietnam which are related to the operation of such establishments

·         Foreign enterprises with Vietnam-based permanent establishments shall pay tax on taxable incomes generated in Vietnam which are not related to the operation of such permanent establishments.

·         Foreign enterprises without Vietnam-based permanent establishments shall pay tax on taxable incomes generated in Vietnam.

Name: LAW ON PERSONAL INCOME TAX

Definition: This Law provides for personal income taxpayers, taxable incomes, incomes eligible for personal income tax exemption or reduction, and personal income tax bases.

Taxpayers: Personal income taxpayers include residents who earn taxable incomes specified in Article 3 of this Law inside and outside the Vietnamese territory and non-residents who earn taxable incomes specified in Article 3 of this Law inside the Vietnamese territory. Resident individuals present in Vietnam for 183 days or more and have a regular place of residence in Vietnam.

Taxable object: Income from production and trading of goods and services;

Incomes from independent practice activities of individuals who have licenses or practice certificates as prescribed by law;

Incomes from salaries and wages;

Income from capital investment, including: Interest on loans, dividends on shares...;

Income from transfer of capital, real estate.

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Group 4:                                              

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Group 4:                                              

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1. Name: Import tax and export tax
2. Brief: Import and export tax (“Import”) is an indirect tax levied on goods that are allowed to be exported or imported across the border of Vietnam, including the case of exports from the domestic market to the tax-free zone. customs and imported from the non-tariff zone into the domestic market. Accordingly, taxable objects are goods exported and imported through Vietnam's border gates or border gates. Taxpayers and taxpayers are goods owners, entrusted organizations… (see more details in Articles 2 and 3, Law 107/2016/QH13).
3. Objects subject to import and export tax include:
- Goods imported or exported through Vietnam's border gates or border gates.
– Goods brought from the domestic market into the non-tariff zone and from the non-tariff zone into the domestic market.
Goods purchased, sold or exchanged for other goods are considered imported or exported goods.

4. Import and export tax payers:
- Organizations and individuals must be the person who directly brings goods across the border of Vietnam (the goods owner).
- Organizations and individuals that have acts of exporting and importing must be completed export and import acts.

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Please give brief illustration of each types of taxes: name of the tax law, brief definition, tax payers, taxable objects (summary)
1. Group 1: CIT, PIT
2. Group 2: VAT
3. Group 3: Excise tax (Special sale tax)
4. Group 4: Import tax & export tax
5. Group 5: Environmental protection tax
6. Group 6: Property tax