Implementing the Personal Income Tax Law

Deputy Prime Minister Nguyen Van Thang has just signed Decision No. 767/QD-TTg of the Prime Minister promulgating the Plan for implementing the Law on Personal Income Tax.

The Personal Income Tax Law No. 109/2025/QH15, passed by the 15th National Assembly at its tenth session, will take effect from July 1, 2026, except for provisions related to income from business activities and salaries/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.

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.

Raising awareness and responsibility among ministries, departments, localities, organizations, and individuals involved in implementing the law will create unity in understanding and action, contributing to bringing the new points, spirit, and objectives of the law into practice and maximizing their effectiveness.

The plan outlines the following tasks for relevant ministries, sectors, and localities to implement: Developing 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; reviewing relevant legal documents related to the Personal Income Tax Law under their assigned state management authority; and, within their authority, promptly amending, supplementing, replacing, repealing, or issuing new legal documents to ensure compliance with the Personal Income Tax Law and related legal documents detailing and guiding its implementation.

Source: https://hanoimoi.vn/trien-khai-thi-hanh-luat-thue-thu-nhap-ca-nhan-748497.html