ARTICLE 26 Diplomatic Agents and Consular Officers Nothing in this Agreement shall affect the fiscal privileges of diplomatic agents or consular officers under the general rules of international law or under the provisions of special agreements. ARTICLE 27 Entry Into Force 1. This Agreement shall be ratified and the instruments of ratification shall be exchanged at Hanoi as soon as possible. 2. The Agreement shall enter into force upon the exchange of instruments of ratification and its provisions shall have effect: (a) in respect of taxes withheld at source, on amounts paid or remitted on or after the first day of January next following that in which the exchange of instruments of ratification takes place; (b) in respect of other taxes on income, for taxable years or accounting periods beginning on or after first day of January next following that in which the exchange of instruments of ratification takes place. ARTICLE 28 Termination This Agreement shall remain in force indefinitely, but either of the Contracting States may, on or before 30th of June in any calendar year beginning after the expiration of a period of five years from the date of its entry into force, give to the other Contracting State, through diplomatic channels, written notice of termination. In such event the Agreement shall cease to have effect: (a) in respect of taxes withheld at source, on amounts paid or remitted on or after the first day of January next following that in which the notice is given; (b) in respect of other taxes on income, for taxable years or accounting periods beginning on or after the first day of January next following that in which the notice is given. IN WITNESS WHEREOF, The undersinged, being duly authorized thereto by their respective Governments, have signed this Agreement. Done in duplicate at Hanoi on this 23rd day of December, one thousand nine hundred and ninety two Year of the Christian Era, each in the Thai, Vietnamese and English languages, all texts being equally authoritative, except in the case of doubt when the English text shall prevail. For the Government of the Kingdom of Thailand Prasong Soonsiri (H.E. Sqn.Ldr.Prasong Soonsiri) Minister of Foreign Affairs | For the Government of the Socialist Republic of Vietnam
Ho Te (H.E.Mr.Ho Te) Minister of Finance |
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