Ms. M.L, working at the Southern Institute of Forestry Science (under the Vietnam Institute of Forestry Science - Ministry of Agriculture and Rural Development), said: The unit is carrying out long-term scientific and technological tasks (KH&CN), approved before the effective date of Resolution 193/2025/QH15 (April 13, 2025) and will continue to implement.
Accordingly, this task uses annual state budget funds to pay salaries and salaries to participating individuals.
According to Ms. L's research, Article 11 of Decree 88/2025/ND-CP stipulates that personal income tax is not included in the salary and wages of individuals when performing the task of science and technology using the state budget.
From there, she asked: If the task is approved before April 13, 2025, but the income paid after this mark, will that salary and salary be exempted from being included in the personal income tax? The policy is based on the time of task approval, payment time or arising tax calculation period?
Regarding this issue, Ho Chi Minh City Tax - Tax Force 16 has issued a document responding, citing specific legal bases:
Article 11 of Decree 88/2025/ND-CP: Salary and wages from performing research and innovation tasks using the state budget are not included in personal income tax.
Point g Clause 4 Article 2 Circular 111/2013/TT-BTC: Regulations on amounts not included in taxable income, including income from State budget for scientific research, composition, and political tasks.
Clause 2, Article 11 of Decree 65/2013/ND-CP, amended by Clause 8, Article 2 of Decree 12/2015/ND-CP: The time of determining taxable income from salary and wages is the time when the taxpayer or taxpayer receives income.
The tax authority notes that taxpayers need to base on the actual situation and compare with legal regulations to properly fulfill their obligations. If any problems arise, they will be applied according to the latest legal documents.
Thus, for the KH&CN tasks approved before April 13, 2025 but still implemented and with income payment after this time, salaries and wages from the state budget are not included in the income subject to personal income tax if they meet the provisions of Article 11 of Decree 88/2025/ND-CP and related tax laws.
