On December 27, 1990, the President signed the order publicize the Ordinance on income tax for high income (Income Tax on high-Income earner), and has been Standing Committee through Congress. To conform to the actual situation of each stage of socio-economic development of the country, since then there have been 5 revisions, supplements the income tax Ordinance for high income earners: the first on 10/3/1992, the second on 1/6/1994 third, on 6 February 1997, the fourth on 30/6/1999 and the fifth on 13/6/2001 (effective from 1/7/2001).
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