Sending questions to the Ministry of Finance, reader D. T. H said that Circular 111/2013/TT-BTC guiding the implementation of a number of articles of the Law on Personal Income Tax, the Law amending and supplementing a number of articles of the Law on Personal Income Tax and Decree No. 65/2013/ND-CP dated June 27, 2013 of the Government detailing a number of articles of the Law on Personal Income Tax and the Law amending and supplementing a number of articles of the Law on Personal Income Tax.
Currently, the exemption regulation for people with income of 1 million VND/month is no longer suitable for the current price slippage situation (13 years after this document takes effect).
Readers propose considering increasing the level of exempted income in accordance with current regulations as well as the current socio-economic situation to reduce the burden on workers.
Regarding this question, the Department of Tax, Fee and Collection Policy Management and Supervision has the following opinions:
Article 10 of the Law on Personal Income Tax (PIT) No. 109/2025/QH15 stipulates:
The dependent is the person that the taxpayer is responsible for nurturing, including:
You are underage; you are a person with civil act incapacity, a disabled person, and unable to work.
Individuals who do not have income or have income not exceeding the level prescribed by the Minister of Finance, including minors studying at universities, colleges, vocational high schools or vocational training; spouses who are unable to work; parents who have reached retirement age or are unable to work; others who have no place to rely on but are directly supported by taxpayers.
Currently, the Ministry of Finance is drafting and will issue under its authority a Circular detailing a number of articles of the Personal Income Tax Law and guiding the implementation of the Decree detailing a number of articles of the Personal Income Tax Law.
In which, the Ministry of Finance will review and study to adjust the income level as a basis for determining dependents to ensure compliance with the socio-economic situation and people's living standards.
