Pay personal income tax
New regulations on personal income tax finalization locations when there are multiple sources of income
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The Government amends regulations in the direction of unifying the filing of tax finalization declarations at the tax authority directly managing the organization paying the largest income in the year.
How to calculate PIT for business households with revenue over 500 million to 3 billion VND/year
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There are 2 ways to calculate personal income tax (PIT) for business households with revenue of over 500 million VND to 3 billion VND/year.
Cash salary over 5 million VND will not be deducted from tax if there is a lack of documents
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A salary of over VND 5 million in cash will not be included in tax expenses if there is no non-cash payment document.
How to calculate personal income tax from 2026 when tax rates change
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The tax system has changed, but the 2025 Law on Personal Income Tax still maintains the method of calculating personal income tax (PIT) from wages.
The Ministry of Finance abandoned the proposal to support 100% of salaries for tax officials
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The Law on Tax Administration (amended) recently passed by the National Assembly no longer stipulates 100% salary support for tax officials and personal income tax exemption.
The National Assembly finalizes a plan to apply a 35% tax on income of over 100 million VND/month
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The Law on Personal Income Tax (PIT) amends the regulation, the highest tax rate is 35%, applied to taxable income over 100 million VND/month.
10 current personal income taxable
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According to Article 3 of the Law on Personal Income Tax 2007, there are 10 types of income subject to personal income tax.
Time to be fined for late payment of personal income tax
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In case of late payment of personal income tax after the deadline, the late payment fee will be calculated and the debt notice will be announced.
Types of taxes that business households must pay from 2026
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There are 2 types of taxes that business households must pay from 2026 after the elimination of contract tax. Including value added tax and personal income tax.
Tax authorities explain regulations on personal income tax collection
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On the Government Information Portal, the tax authority has just responded to citizens about the regulation on personal income tax payment.
Conditions for making a commitment to form 08/CK-TNCN to avoid being deducted personal income tax in 2025
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The conditions for making a commitment to 08/CK-TNCN to avoid being deducted personal income tax in 2025 are stipulated in Circular 111/2013/TT-BTC.
Regulations confirming income of dependents paying personal income tax after July 1
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The tax authority has just responded to citizens when asked: From July 1, how are the procedures for confirming the income of dependents paying personal income tax implemented?
Proposal to increase the highest taxable income threshold to 1.5 billion VND/year
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Experts say that the Law on Personal Income Tax still has many loopholes and does not ensure fairness.
imposing a 35% personal income tax makes income earners quite taxed like the "super-rich"
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Delegate Hoang Van Cuong said that the proposed personal income tax rate is unreasonable, causing people to try to increase their income slightly, the tax has increased sharply.
Proposal to apply 35% personal income tax on taxable income over VND 100 million/month
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According to the draft Law on Personal Income Tax (amended), the tax table still has 5 levels. The final tax rate is 35% applied to taxable income over VND 100 million/month.
