Plan for the implementation of the Personal Income Tax Law

Kế hoạch triển khai thi hành Luật Thuế thu nhập cá nhân- Ảnh 1. — Implementing the Personal Income Tax Law - Illustration

The Personal Income Tax Law No. 109/2025/QH15, passed by the 15th National Assembly at its 10th session on December 10, 2025, will take effect from July 1, 2026, except for provisions related to income from business activities, salaries, and wages of resident individuals, which will apply from the 2026 tax year. To ensure timely, consistent, and effective implementation of the Personal Income Tax Law, the Prime Minister has issued a Plan for its implementation.

Ensuring timely, consistent, and effective implementation of the Law.

The purpose of this Plan is to specifically, fully, and comprehensively define the tasks, duties, and responsibilities of relevant agencies, organizations, and units in implementing the Law, ensuring timeliness, uniformity, and effectiveness, and avoiding waste of resources.

Assigning tasks to lead and coordinating agencies in implementing the Law based on the "six clear principles: clear person, clear task, clear authority, clear responsibility, clear time, clear results".

Raising awareness and responsibility among ministries, departments, localities, organizations, and individuals involved in the implementation of the Law, creating unity in understanding and action, and contributing to bringing the new points, spirit, and objectives of the Law into life and achieving effectiveness in practice.

6 implementation areas

The plan outlines six areas for relevant ministries, departments, and localities to implement, including:

1- Drafting a Decree detailing certain provisions and measures to organize and guide the implementation of the Personal Income Tax Law and a Circular of the Minister of Finance detailing certain provisions of the Personal Income Tax Law and guiding the implementation of the Government Decree detailing certain provisions of the Personal Income Tax Law.

2. Review relevant legal documents related to the Personal Income Tax Law under the assigned state management authority; within their authority, or recommend to competent authorities, to promptly amend, supplement, replace, repeal, or issue new legal documents to ensure compliance with the provisions of the Personal Income Tax Law and related legal documents detailing and guiding its implementation.

3. Organize briefings, communication, and dissemination of the Law and its implementing regulations.

4. Dissemination and education on the content of the Law shall be carried out in accordance with the provisions of the law on dissemination and education of law; codification of the system of legal norms, review and systematization of legal normative documents shall be carried out in accordance with the provisions of the Law on Promulgation of Legal Normative Documents and other regulations of the Government.

5. Inspect, supervise, urge, and monitor the implementation of the Law.

6. Compile documents, application guidelines, training, professional development, and receive and process suggestions (if any).

Phuong Nhi

Source: https://baochinhphu.vn/ke-hoach-trien-khai-thi-hanh-luat-thue-thu-nhap-ca-nhan-102260505144220787.htm