The Government has just issued Resolution 278/NQ-CP on September 13, 2025, at a thematic meeting on law-making in September 2025 (first session).
At this meeting, the Government discussed and gave opinions on 9 important draft laws in key areas of political, economic, social, security, national defense and foreign affairs life.
In particular, with the draft Law on Personal Income Tax (amended), the Government agreed on the necessity of developing a draft law to continue institutionalizing the Party's guidelines and policies, the State's policies and laws on perfecting the tax policy system in general and personal income tax policies in particular.
Timely develop a draft law on the basis of closely following the contents of policies approved by the Government in Resolution No. 191/NQ-CP dated June 26, 2025.
The Ministry of Finance shall preside over and coordinate with relevant ministries and agencies to study and absorb the opinions of Government members and the conclusions of the Prime Minister, and complete the draft law to ensure the following requirements:
- Continue to review the provisions in the draft Law to ensure consistency and consistency with the provisions of the Constitution and related legal provisions (Land Law, Securities Law, Social Insurance Law and laws on high technology...).
At the same time, it meets the requirements of improving tax management, collecting correctly, fully, and promptly, while ensuring equal treatment among taxpayers.
- Review and add income ( severance pay, allowances, subsidies, living expenses paid by Vietnamese agencies abroad...) to tax-exempt subjects.
- Complete regulations on progressive tax rates according to option 2 as reported by the Ministry of Finance in Submission No. 570/TTr-BTC dated September 7, 2025.
- Carefully assess the impact on the content of regulations on personal income tax on business income, avoid causing great disruption to people's business activities.
At the same time, effectively implement the policy of eliminating tax levying for business households and individuals according to Resolution No. 68-NQ/TW dated May 4, 2025 of the Politburo on private economic development, Resolution No.198/2025/QH15 dated May 17, 2025 of the National Assembly on a number of special mechanisms and policies for private economic development.
- Clearly regulate income from trading in gold that is subject to tax to improve market transparency and limit gold speculation. Assign the Ministry of Finance to coordinate with the State Bank to agree on this content in the draft law...
The Ministry of Finance shall preside over and coordinate with relevant ministries and agencies to urgently complete the draft law dossier in accordance with the provisions of the Law on Promulgation of Legal Documents.
Assign the Minister of Finance, authorized by the Prime Minister, to sign on behalf of the Government a Report to the National Assembly for consideration, comments and approval of this draft law at the 10th Session of the 15th National Assembly (October 2025).
