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Income tax rate in Hong Kong is 2% when net taxable income is from 1 to 50,000 Hong Kong dollars, 6% when net taxable income is between 50,001 and 100,000 Hong Kong dollars, 10% when net taxable income is between 100,001 and 150,000 Hong Kong dollars and 14% when net taxable income is between 150,001 and 200,000 Hong Kong dollars.
The provinces of Vietnam are subdivided into second-level administrative units, namely districts (Vietnamese: huyện), provincial cities (thành phố trực thuộc tỉnh), and district-level towns (thị xã).
IRD Rules 5 Charge of Profit tax in respect of non-resident IRO Section.14 Charge of profits tax. IRO Section.15 Certain amounts deemed trading receipts IRO Section.16 Ascertainment of chargeable profits. IRO Section.17 Deductions not allowed
The Inland Revenue Department was established on 1 April 1947. Initially it administered only one piece of legislation, the Inland Revenue Ordinance, which was enacted on 3 May 1947.
For example, the year of assessment for 1 April 2014 to 31 March 2015 is "Year of Assessment 2014/15". However, no adjustment is required to align the financial information with the end-date of year of assessment. On the contrary, IRD accepts the profits assessed in accordance with the accounting year-end date.
The Government of the Socialist Republic of Vietnam (Vietnamese: Chính phủ nước Cộng hòa xã hội chủ nghĩa Việt Nam; less formally the Vietnamese Government or the Government of Vietnam, Vietnamese: Chính phủ Việt Nam) is the cabinet and the central executive body of the state administration of Vietnam.
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As of 1 July 1997, the Chief Executive of Hong Kong officially replaced the Governor of Hong Kong as the head of the government for Hong Kong following the handover. The Chief Executive is assisted by the Chief Secretary for Administration and the Financial Secretary , and other secretaries who heads policy bureaus.