Shall a person who deliberately inflicts bodily harm upon another person and causes 3% WPI face a penalty of imprisonmentin Vietnam? Is the labor result of an imprisoned person subject to CIT and VAT in Vietnam?

Shall a person who deliberately inflicts bodily harm upon another person and causes 3% whole person impairment face a penalty of imprisonmentin Vietnam?

According to Clause 1, Article 134 of the Criminal Code 2015, amended by Clause 22, Article 1 of the Law Amending the Criminal Code 2017, provisions on the crime of deliberately inflicting bodily harm upon another person are as follows:

Deliberate infliction of bodily harm upon another person

1. Anyone who intentionally causes injury or harm to another person’s health with a whole person impairment from 11% to 30%, or less than 11% but falls into one of the following cases, shall be sentenced to community service for up to 3 years or imprisonment from 6 months to 3 years:

a) Using weapons, explosives, dangerous instruments, or methods capable of causing harm to many people;

b) Using dangerous acid or dangerous chemicals;

c) Against a person under 16, a woman known to be pregnant, an elderly, weak person, or another person unable to defend themselves;

d) Against their own grandfather, grandmother, father, mother, teacher, or caregiver;

dd) Organized;

e) Taking advantage of position or power;

g) During detention, custody, serving a prison sentence, undergoing judicial measures at a reformatory, or implementing administrative violation treatment measures at a compulsory educational institution, reformatory or compulsory detoxification center;

h) Hiring to cause injury or harm to another person’s health, or causing injury or harm due to being hired;

i) With hooligan characteristics;

k) Against a person performing official duties or due to the victim's official duties.

2. Committing the crime in one of the following cases shall be sentenced to imprisonment from 2 to 6 years:

a) Causing injury or harm to another person’s health with a whole person impairment from 31% to 60%;

b) Causing injury or harm to the health of 2 or more people, with each person’s whole person impairment from 11% to 30%;

c) Committing the crime 2 times or more;

d) Dangerous recidivism;

dd) Causing injury or harm to another person’s health with a whole person impairment from 11% to 30% but falls into one of the cases specified from point a to point k of this Clause.

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According to the above regulations, if a person intentionally causes injury or harm to another person’s health with a whole person impairment less than 11% (specifically 3%), it can lead to a penalty of community service for up to 3 years or imprisonment from 6 months to 3 years, if it falls into one of the following cases:

(1) Using weapons, explosives, dangerous instruments, or methods capable of causing harm to many people;

(2) Using dangerous acid or dangerous chemicals;

(3) Against a person under 16, a woman known to be pregnant, an elderly, weak person, or another person unable to defend themselves;

(4) Against one’s own grandfather, grandmother, father, mother, teacher, or caregiver;

(5) Organized;

(6) Taking advantage of position or power;

(7) During detention, custody, serving a prison sentence, undergoing judicial measures at a reformatory, or implementing administrative violation treatment measures at a compulsory educational institution, reformatory or compulsory detoxification center;

(8) Hiring to cause injury or harm to another person’s health, or causing injury or harm due to being hired;

(9) With hooligan characteristics;

(10) Against a person performing official duties or due to the victim's official duties.

Therefore, actions causing a 3% injury may result in imprisonment from 6 months to 3 years if such actions fall into one of the 10 cases mentioned above.

Note: Actions causing a 3% injury will only be subject to criminal prosecution upon the request of the victim, or the representative of the victim, who is under 18, has mental or physical disabilities, or has died (Clause 1, Article 155 of the Criminal Procedure Code 2015 as amended by Clause 3, Article 1 of the Law Amending and Supplementing Certain Articles of the Criminal Procedure Code 2021).

If not criminally prosecuted, causing a 3% injury will only incur an administrative penalty ranging from 5,000,000 VND to 8,000,000 VND (point a, Clause 5, Article 7 of the Decree 144/2021/ND-CP).

Shall a person who deliberately inflicts bodily harm upon another person and causes 3% WPI face a penalty of imprisonmentin Vietnam? Is the labor result of an imprisoned person subject to CIT and VAT in Vietnam? (Image from the Internet)

Is the labor result of an imprisoned person subject to CIT and VAT in Vietnam?

Based on Clause 4, Article 17 of the Decree 118/2024/ND-CP (some contents corrected by Section 2 of the Official Dispatch 836/CP-NC 2024) stipulating the use of labor and vocational results of inmates as follows:

Use of labor and vocational outcomes of inmates

The labor result of inmates is the excess of revenue over costs from organizing inmates' labor and vocational training after deducting reasonable costs stipulated at point b, Clause 6, Article 16, to be used as follows:

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4. The labor and vocational outcomes of inmates and activities serving the management and detention needs, canteen services for inmates' activities, after deducting reasonable expenses, are not subject to corporate income tax and value-added tax.

Thus, according to the above regulations, the labor and vocational results of an inmate and the activities serving the management, detention, and canteen services for inmates are not subject to corporate income tax or value-added tax after deducting reasonable expenses.

What types of income are subject to corporate income tax in Vietnam?

Pursuant to Article 3 of the Corporate Income Tax Law 2008, amended by Clause 1, Article 1 of the Law Amending and Supplementing Certain Articles of the Tax Laws, the taxable incomes include:

- Income from production and business activities involving goods and services;

- Other income, including: income from transfer of capital, transfer of investment capital contributions; income from real estate transfers, transfers of investment projects, transfers of the right to participate in investment projects, transfers of the right to explore, exploit, and process minerals; income from property use rights, property ownership rights, including income from intellectual property rights as prescribed by law; income from transfer, lease, liquidation of assets, including valuable papers; income from deposit interest, capital loan interest, foreign currency sales; recoveries from written-off bad debts; recoveries from debts without identifiable creditors; recoveries from omitted business income from previous years and other incomes.

Vietnamese enterprises investing abroad and transferring part of the income after paying foreign corporate income tax back to Vietnam, for countries Vietnam has signed a Double Taxation Avoidance Agreement, the provisions of the Agreement are followed; for countries without such an Agreement, if the corporate income tax in the countries transferred from is lower, the difference will be collected compared to the corporate income tax calculated according to the Vietnamese Corporate Income Tax Law.