Press Release No. 24, 10th Session, 15th National Assembly

Plenary session in the hall on the afternoon of November 19, at the 10th Session of the 15th National Assembly. (Photo: DUY LINH)

Plenary session in the hall on the afternoon of November 19, at the 10th Session of the 15th National Assembly . (Photo: DUY LINH)

MORNING

Under the chairmanship of Vice Chairman of the National Assembly Tran Quang Phuong, the National Assembly held a plenary session in the hall, listening to Deputy Prime Minister Ho Duc Phoc present the Report and Chairman of the National Assembly's Committee on National Defense, Security and Foreign Affairs Le Tan Toi present the Verification Report on the National Assembly's draft Resolution on a number of specific mechanisms and policies to improve the effectiveness of international integration.

Then, the National Assembly discussed in Groups the following contents: (1) Draft Resolution of the National Assembly stipulating a number of mechanisms and policies to remove difficulties and obstacles in organizing the implementation of the Land Law ; (2) Draft Resolution of the National Assembly on a number of specific mechanisms and policies to improve the effectiveness of international integration; (3) On the investment policy of the Gia Binh International Airport Construction Investment Project.

AFTERNOON

Under the direction of Vice Chairman of the National Assembly Nguyen Duc Hai, the National Assembly held a plenary session in the hall, discussing two drafts: (1) Law on Tax Administration (amended); (2) Law on Personal Income Tax (amended). At the discussion session, 13 delegates spoke; the delegates' opinions basically agreed with many contents in the Government's Submission and the Verification Report of the National Assembly's Economic and Financial Committee. In addition, in order to continue perfecting the two draft laws, the delegates focused on discussing the following specific contents:

- Regarding the draft Law on Tax Administration (amended): Opinions focused on discussing: explanation of terms; classification of taxpayers in tax administration; principles of tax administration; tax declaration, tax calculation, tax deduction; tax payment, tax payment extension; tax refund, tax exemption, tax reduction, tax exemption, tax exemption; tax deferral and cancellation; tax declaration, tax calculation, tax deduction for business households and business individuals; tasks, responsibilities and powers of state agencies, inspection and supervision agencies in tax administration; ... In addition, opinions of some delegates suggested reviewing the consistency and synchronization of the draft Law with related legal documents.

- Regarding the draft Law on Personal Income Tax (amended): Opinions focused on discussing: scope of regulation; application of international treaties; application of laws on tax management; taxable income; tax-exempt income; taxable income from gold bar transfers ; personal income tax on income from investment, business, capital transfer, real estate, copyright transfer, inheritance, gifts; time to determine taxable income; progressive tax schedule; family deductions; authority to decide on family deductions; deductions for charitable and humanitarian contributions and other deductions; prohibited acts;...

At the end of the discussion, Minister of Finance Nguyen Van Thang spoke to explain and clarify a number of issues raised by National Assembly delegates.

THURSDAY, NOVEMBER 20, 2025

The National Assembly spent the whole working day discussing in the hall the following contents: (1) Draft Law on amending and supplementing a number of articles of the Law on Education; (2) Draft Law on Higher Education (amended); (3) Draft Law on Vocational Education (amended); (4) Draft Resolution of the National Assembly on specific mechanisms and policies to implement Resolution No. 71-NQ/TW dated August 22, 2025 of the Politburo on breakthroughs in education and training development (the meeting was televised and broadcast live).