On June 30, 2026, the Government issued Decree 253/2026/ND-CP guiding the Law on Personal Income Tax 2025 (Decree 253). Decree 253 took effect on the same date as the Law on Personal Income Tax 2025, July 01, 2026, and replaced Decree 65/2013/ND-CP (Decree 65). This article shall introduce and analyze several noteworthy new provisions of Decree 253 that may affect individuals and organizations in terms of labor.
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Draft Law on Tax administration: Promotion digitalization in tax administration to faciliate taxpayers and improve tax administration efficiency
Currently, the Draft Law on Tax Administration is being drafted and consulted by competent agencies to overcome the inadequacies of the Law on Tax Administration 2019 and promote the modernization and comprehensive digital transformation of tax collection management, apply modern, interconnected and integrated information technology to promote digital transformation in tax management.
Read moreDraft guidelines on tax deduction and payment obligations of organizations managing e-commerce trading floors and digital platforms
The Ministry of Finance is developing and collecting comments on the Draft Decree regulating tax management for business activities on e-commerce platforms and digital platforms of business households and individuals (as of February 28, 2025) (Draft Decree). The Draft Decree specifies the responsibility of organizations managing e-commerce trading floors, digital platforms with payment functions, and […]
Read moreSome highlights of the Decree on tax payment deadline extension
On June 17, 2024, the Government issued Decree 64/2024/ND-CP regulating the extension of the deadline for paying value-added tax, corporate income tax, personal income tax, and land rent in 2024. Decree 64 includes some typical contents for several individuals and businesses engaged in production and business activities in Viet Nam.
Read moreNew points on tax administration
On October 30, 2022, the Government issued Decree 91/2022/ND-CP amending Decree 126/2020/ND-CP guiding the Law on Tax Administration. Decree 91 takes effect from the time of promulgation.
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