3 more tax-exempt income
According to Article 4 of the Law on Personal Income Tax 2007, regulating tax-exempt income, which has been supplemented by Clause 3, Article 71 of the Law on Science, Technology and Innovation 2025, effective from October 1, 2025, as follows:
Article 4. Tax-exempt income
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18. Income from salaries and wages from performing scientific, technological and innovation tasks.
19. Income from copyright of science, technology and innovation tasks when the results of the tasks are commercialized according to the provisions of the law on science, technology and innovation, the law on intellectual property.
20. Income of individual investors, experts working for creative startup projects, founders of creative startup enterprises, and individual investors contributing capital to the risk-off investment fund.
Deadline for handling personal income tax exemption records
Pursuant to Clause 1, Article 64 of Circular 80/2021/TT-BTC, the time limit for handling personal income tax exemption records is as follows:
Article 64. Deadline and return of results of handling tax exemption and tax reduction records
1. Deadline for resolving tax exemptions and reductions
Within 30 days from the date of receipt of the complete dossier, the tax authority receiving the dossier shall issue a decision on tax exemption or reduction; notify the taxpayer in writing the reason for not being exempt from tax or reduction; notify the taxpayer who is or is not exempt from tax or reduction according to a tax treaty or other international treaty.
In case it is necessary to conduct an actual inspection to have sufficient grounds for handling tax exemption and reduction records, within 40 days from the date of receipt of the complete records, the tax authority shall issue a decision on tax exemption and reduction; notify the taxpayer in writing the reason for not being exempted from tax or reducing tax; notify the taxpayer who is or is not exempt from tax or reduction according to the Tax Agreement or other international treaty.
In particular, in the case where the tax authority receives the tax exemption and reduction dossier and tax declaration dossier under the one-stop mechanism, within 05 working days from the date of receipt of the tax exemption and reduction dossier, it will be legally, fully and in accordance with the prescribed form sent by the tax authority receiving the dossier under the one-stop mechanism, the tax authority will determine the amount of tax exemption and reduction or notify the taxpayer in writing the reason for not being exempted from tax or reducing tax.
