Personal Income Tax Law
How is overpaid PIT compensated for subsequent years?
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The Tax Department answers many difficulties of taxpayers online, from updating dependents' CCCDs to offsetting overpaid taxes.
Education 24h: Personal income tax includes tutoring fees in schools
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Teachers' school tutoring fees are determined as taxable income; Entrance exam results for more than 1,100 education officials;...
Land transfer from 1989, now going to get a red book, do I have to pay personal income tax
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The tax authority has just answered citizens' questions about whether to pay personal income tax for land transfer from 1989?
Revenue from 3 billion VND, business households are forced to declare inventory
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From 2026, business households with revenue of 3 billion VND or more or choosing to tax according to taxable income must prepare inventory statements and machinery to send to tax authorities.
Important notes on procedures for personal income tax declaration and finalization in 2025
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The time for personal income tax finalization for 2025 is approaching. Individuals with income from salaries and wages need to pay attention to declaration procedures according to regulations.
Understanding correctly the time of applying the family deduction of 15.5 million VND
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The change in the deduction level at the time of annual tax finalization makes many businesses confused when calculating the actual income received for employees.
The dependent is the paternal uncle, citizens are required to supplement the dossier
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Citizens reflect that the agency is reviewing dependents to reduce family circumstances for personal income tax payment. Accordingly, they are required to supplement documents of their paternal uncle.
11 allowances and subsidies not subject to personal income tax despite base salary increases
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The Government requests the Ministry of Home Affairs that when adjusting the base salary, the following 11 allowances and subsidies, even if increased, are not subject to personal income tax.
Tax Department responds to proposal to increase income for dependents from 1 million to 5 million
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The Tax Department has just responded to citizens' recommendations to increase the income level of dependents paying personal income tax from 1 million VND/month to 5 million VND/month.
Latest small business household tax calculation in 2026
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Below is how to calculate personal income tax and value-added tax in 2026 for business households.
Renting houses requires registration of rental activities and tax declaration
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Leasing activities of houses, warehouses, workshops, vehicles, and other assets of individuals are managed and taxed according to new regulations.
How to calculate personal income tax in 2026 according to the new family deduction level
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Below is the calculation method of personal income tax 2026 according to the new personal income tax deduction.
New regulations on accounting books for business households from 2026
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From 2026, the accounting regime applied to business households and individual businesses has many new points.
2 ways to calculate PIT for business households with revenue over 500 million - 3 billion VND/year
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Business households with revenue of over 500 million VND to 3 billion VND/year need to pay attention to the following personal income tax calculation methods.
How to calculate personal income tax for property leasing activities
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Below is how to calculate personal income tax for personal asset leasing activities from July 1, 2026.
