Personal income tax

The interests of workers must be the principle in all tax management activities

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On November 24, Director of the Tax Department Mai Xuan Thanh issued a number of instructions at a meeting to deploy automatic personal income tax refunds.

Overtime, overtime pay at least 150% of salary, how to calculate personal income tax

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Overtime pay is paid at least 150% of salary and additional income from overtime and overnight work is exempt from personal income tax.

9 things tax officials are not allowed to do in communication and handling taxpayers

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The Tax Department has just issued Decision 3509/QD-CT on the code of conduct for taxpayers.

Proposal to exempt and reduce taxes for individuals affected by natural disasters and epidemics

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The National Assembly delegate proposed that there should be a provision stipulating tax exemption, reduction, and extension for at least 3 years for households and individuals affected by natural disasters.

Consider reducing interest expenses for social housing when calculating personal income tax

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The National Assembly delegate proposed to consider reducing interest expenses for buyers of social housing or first homes when calculating personal income tax.

Worry about tax on tax when taxing gold bar transfer

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According to delegate Tran Kim Yen, taxing people's savings from gold bars may not be meaningful in terms of economic management.

21 types of income exempt from personal income tax under the new draft

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21 types of income are exempt from personal income tax (PIT) according to the draft Law on Personal Income Tax amended in 2025.

Income of 100 million VND is subject to 35%, tax burden increases sharply even though real income remains unchanged

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The new proposed tax rate includes 5 levels, the highest tax rate is 35% for income of 100 million VND/month. Experts say the tax burden will increase sharply.

It is necessary to increase the family deduction to 8 million VND for some dependents

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National Assembly delegate Ma Thi Thuy suggested studying the regulation of higher family deduction levels for some specific dependent groups.

Need to review how to calculate taxes for individuals doing business with a revenue of 200 million VND

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Delegate Tran Hoang Ngan proposed to stipulate that business households with revenue must be at least 300-400 million or more to be subject to personal income tax.

Proposal to only tax interest when transferring gold bars

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The National Assembly delegate suggested that tax should only be calculated based on the price difference, expressed as actual profit, avoiding taxing the entire capital when transferring gold bars.

The National Assembly discussed new regulations in the draft Law on Personal Income Tax (amended)

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Today (November 5), the National Assembly will discuss in groups many important draft laws, including the draft Law on Personal Income Tax (amended).

Amend the principle to adjust the family deduction level, do not wait for the CPI to fluctuate over 20%

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The draft Law on personal income tax (amended) proposes to change the principle of adjusting the family deduction level, not waiting for the CPI to fluctuate over 20% as before.

Business households will self-declare taxes according to invoices and actual revenue

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The Government proposes that households and individuals do business self-declare, calculate and pay taxes according to invoices and actual revenue, instead of the current contract tax mechanism.

The National Assembly discussed the draft Law on Personal Income Tax (amended): Increasing the family deduction level, meeting the expectations of many workers

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This week, one of the topics discussed in the National Assembly that attracted public attention was the Law on Personal Income Tax (amended). Regarding this issue, the increase in family deductions of more than 40% is considered suitable for current income and price fluctuations, but many opinions say that it is necessary to calculate for the period after 2026 to closely follow reality.