of April 15, 2015 No. 303-V ZRK
About ratification of the Agreement between the Government of the Republic of Kazakhstan and the Government of the Socialist Republic of Vietnam about avoidance of double taxation and prevention of evasion from the taxation concerning taxes on the income
Ratify the Agreement between the Government of the Republic of Kazakhstan and the Government of the Socialist Republic of Vietnam on avoidance of double taxation and prevention of evasion from the taxation concerning taxes on the income made in Hanoi on October 31, 2011.
President of the Republic of Kazakhstan
of October 31, 2011
about avoidance of double taxation and prevention of evasion from the taxation concerning taxes on the income
Became effective on June 18, 2015 godabyulleten international treaties RK of 2015, No. 4, of Art. 31
The government of the Republic of Kazakhstan and the Government of the Socialist Republic of Vietnam, being guided by the aspiration to strengthen and develop commercial, scientific, technical and cultural ties between both Contracting States and wishing to sign the Agreement on avoidance of the 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 residents of one or both Contracting States.
1. This agreement is applied to the taxes on the income levied on behalf of the Contracting State or its regional authorities irrespective of method of their collection.
2. All types of tax levied from total of income or from separate elements of the income including taxes on the income from alienation of personal or real estate, taxes levied from the total amount of salary or the salary 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 are in particular:
a) in Kazakhstan:
(i) corporate income tax;
(ii) individual income tax;
(further referred to as as "The Kazakhstan taxes");
b) in Vietnam:
(i) the income tax from physical persons;
(ii) tax on entrepreneurial incomes;
(further referred to as as "The Vietnamese taxes").
4. This agreement is also applied to any identical or in essence to similar taxes which will be levied after signature date of this agreement in amendment or instead of the existing taxes. Competent authorities of Contracting States will notify each other on any essential changes which will happen in the corresponding tax national legal systems their Agreeing the States.
1. For the purposes of this agreement if other does not follow from context:
a) the term "Kazakhstan" means the Republic of Kazakhstan. When using in geographical sense the term "Kazakhstan" includes the state territory of the Republic of Kazakhstan and zone in which Kazakhstan can perform the sovereign rights and jurisdiction according to its national legal system and the principles of international law;
b) the term "Vietnam" means the Socialist Republic of Vietnam. When using in geographical sense, it means all its state territory, islands, international waters, the territorial sea and airspace over it, the coastal region outside the territorial sea, including seabed and their subsoil on which the Socialist Republic of Vietnam performs sovereignty, the sovereign rights and jurisdiction according to the national legal system and international law;
c) the term "person" includes physical person, the company and any other consolidation of persons;
d) the term "company" means any corporate education or any economic unit which for the purposes of the taxation is considered as corporate education;
e) the terms "Contracting State" and "other Contracting State" mean Kazakhstan or Vietnam, depending on context;
f) the terms "company of the Contracting State" and "company of other Contracting State" mean, respectively the company managed by resident of the Contracting State and the company managed by resident of other Contracting State;
g) the term "international delivery" means any transportation sea or the aircraft operated by the company of the Contracting State except cases when sea or the aircraft is operated only between Items in other Contracting State;
h) the term means "competent authority":
(i) in Kazakhstan: Ministry of Finance or its authorized representative;
(ii) in Vietnam: Minister of Finance or his authorized representative;
k) the term "national person" means:
(i) any physical person having nationality of the Contracting State;
(ii) any legal entity and partnership or association who received the status based on the existing national legal system of the Contracting State.
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