What is the Gold Star Order of Vietnam? When is an individual awarded the Gold Star Order in Vietnam?
What is the "Gold Star Order"?
Pursuant to Article 34 of the Law on Emulation and Commendation 2022, the "Gold Star Order" is defined as follows:
“Gold Star Order”
The "Gold Star Order" is the most noble order of the Socialist Republic of Vietnam.
The "Gold Star Order" is awarded or posthumously awarded to individuals who adhere well to the policies of the Communist Party, the laws of the State, and meet one of the following standards:
a) Having substantial contributions, exceptionally outstanding in the revolutionary cause of the Communist Party, of the nation;
b) Having substantial contributions, exceptionally outstanding to the country in one of the fields such as politics, economy, society, culture, arts, science, technology, defense, security, foreign affairs, or other fields.
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Thus, the Gold Star Order is the most prestigious order of the Socialist Republic of Vietnam. It is awarded or posthumously awarded to individuals who adhere well to the policies of the Communist Party, the laws of the State.
When is an individual awarded the Gold Star Order in Vietnam?
According to Article 34 of the Law on Emulation and Commendation 2022 and Article 8 of Decree 98/2023/ND-CP, the standards for an individual to be awarded the Gold Star Order are as follows:
(1) “Gold Star Order” to award or posthumously award to individuals who adhere well to the policies of the Communist Party, the laws of the State, and meet one of the following criteria:
- Having substantial contributions, exceptionally outstanding in the revolutionary cause of the Communist Party, of the nation;
+ Participated in the revolution before 1935, continuously active, and held one of the positions: General Secretary of the Central Committee of the Communist Party of Vietnam, President, Chairman of the National Assembly, Prime Minister of the Government of Vietnam, Politburo Member, Secretary of the Central Party Committee, Vice President, Vice Chairman of the National Assembly, Deputy Prime Minister of the Government of Vietnam, Chairman of the Central Committee of the Vietnam Fatherland Front, Deputy Secretary of the Central Division, Permanent Member of the Regional Committee, Secretary of the Regional Commission, Head of a Central Party Committee, Minister and equivalent positions, or promoted to the rank of Lieutenant General of the People's Armed Forces.
+ Participated in revolutionary activities before 1945, continuously active, and held one of the positions: General Secretary of the Central Committee of the Communist Party of Vietnam, President, Chairman of the National Assembly, Prime Minister of the Government of Vietnam, Politburo Member, Secretary of the Central Party Committee, Vice President, Vice Chairman of the National Assembly, Deputy Prime Minister of the Government of Vietnam, Chairman of the Central Committee of the Vietnam Fatherland Front or promoted to the rank of General of the People's Armed Forces.
+ Continuously participated in both the resistance war against the French colonialists and the American imperialists, holding one of the positions: General Secretary of the Central Committee of the Communist Party of Vietnam, President, Chairman of the National Assembly, Prime Minister of the Government of Vietnam or promoted to the rank of General of the People's Armed Forces before April 30, 1975.
+ Continuously worked during the resistance war against American imperialists or during the period of national construction and defense, having held one of the positions: General Secretary; President; Prime Minister of the Government of Vietnam; Chairman of the National Assembly, for two terms from 8 to 10 years.
- Having substantial contributions, exceptionally outstanding to the country in one of the fields such as politics, economy, society, culture, arts, science, technology, defense, security, foreign affairs, or other fields.
(2) "Gold Star Order" to award ministries, agencies, provinces, National Assembly agencies meeting the following standards:
- Already awarded the “Ho Chi Minh Order” and subsequently having a continuous period of 25 years or more up to the recommendation time, achieving many particularly outstanding accomplishments, having a widespread impact and having exemplary new factors for the entire country to learn;
- Having a rich tradition, having substantial contributions in the revolutionary cause of the Communist Party, of the nation; internal solidarity; party organizations and mass organizations are clean, strong.
(3) "Gold Star Order" to award military zones, army corps, branches, divisions, general departments and equivalents under the Ministry of Defense, forces under the People's Public Security, general departments and equivalents under ministries, agencies meeting the following standards:
- Already awarded the “Ho Chi Minh Order” and subsequently having a continuous period of 25 years or more up to the recommendation time, achieving many particularly outstanding accomplishments, having a widespread impact and having exemplary new factors for the entire country to learn;
- Having a rich tradition, having substantial contributions in the revolutionary cause of the Communist Party, of the nation; internal solidarity; party organizations and mass organizations are clean, strong.
What is the Gold Star Order of Vietnam? (Image from the Internet)
What are regulations on the bonuses for the Gold Star Order of Vietnam in 2025?
Pursuant to point a of clause 1 Article 55 of Decree 98/2023/ND-CP regulating the bonuses for Orders, the following is stated:
bonuses for Orders
- Individuals awarded or posthumously awarded various Orders shall be given Certificates, frames, Orders along with prize amounts as follows:
a) “Gold Star Order”: 46.0 times the statutory pay rate;
b) “Ho Chi Minh Order”: 30.5 times the statutory pay rate;
c) “Independence Order” first class, “Military Merit Order” first class: 15.0 times the statutory pay rate;
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Thus, the bonus for the Gold Star Order is 46 times the statutory pay rate.
Accordingly, Pursuant to Article 3 of Decree 73/2024/ND-CP, it is stipulated that from July 1, 2024, the statutory pay rate is 2,340,000 VND/month.
Therefore, the Gold Star Order prize amount in 2025 is:
+ For individuals: 107,640,000 VND
+ For collectives: 215,280,000 VND (the prize amount is twice the prize amount for individuals according to clause 2 Article 55 of Decree 98/2023/ND-CP)
Is the 2025 bonus for the Gold Star Order subject to personal income tax in Vietnam?
Pursuant to point e clause 2 Article 2 of Circular 111/2013/TT-BTC regarding taxable incomes, it is as follows:
Taxable income categories
As stipulated in Article 3 of the Law on Personal Income Tax and Article 3 of Decree No. 65/2013/ND-CP, taxable personal incomes include:
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- Income from wages, salaries
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e) Rewards in cash or not in cash in all forms, including bonuses in securities, except for the following reward amounts:
e.1) Rewards accompanying titles awarded by the State, including bonuses accompanying titles of emulation and commendation forms as per the law on emulation and commendation, specifically:
e.1.1) Rewards accompanying emulation titles like National Emulation Soldier; Emulation Soldiers at the ministerial, sectoral, central mass organizations, provincial, centrally-managed cities’ levels; Basic Emulation Soldiers, Advanced Laborers, Advanced Soldiers.
e.1.2) Rewards accompanying forms of commendation.
e.1.3) Rewards accompanying titles awarded by the State.
e.1.4) Rewards accompanying prizes granted by Associations, organizations under political organizations, political-social organizations, social organizations, social-professional organizations at the central and local level in line with their statutes and the Law on Emulation and Commendation.
e.1.5) Rewards accompanying Ho Chi Minh Prize, National Prize.
e.1.6) Rewards accompanying commemorative medals, insignias.
e.1.7) Rewards accompanying certificates of merit, commendation certificates.
The authority to make commendation decisions, the prize amounts accompanying emulation titles, commendation forms as mentioned above must comply with the Law on Emulation and Commendation.
e.2) Rewards accompanied by national, international awards recognized by the State of Vietnam.
e.3) Rewards for technical improvements, inventions, patents recognized by competent State agencies.
e.4) Rewards for detecting, reporting legal violations to competent State agencies.
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Thus, the 2025 Gold Star Order prize is not subject to personal income tax.
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