New challenges for workforce data and HR policy management with PIT changes

New challenges for workforce data and HR policy management with PIT changes

Vo Ngoc Thuy An, partner at PwC Vietnam, explains why employees are looking beyond gross salary and paying greater attention to their net income.
Vietnam to hold off taxing gold bullion transfers pending government rules

Vietnam to hold off taxing gold bullion transfers pending government rules

Vietnam will not commence collecting personal income tax on gold bullion transfers from July 1 despite the new tax law taking effect, as the government has yet to issue guiding regulations.
Vietnam eyes targeted personal income tax breaks

Vietnam eyes targeted personal income tax breaks

The Ministry of Finance has proposed new personal income tax deductions for healthcare and education expenses, aiming to ease pressure on middle- and low-income households while encouraging long-term investment in human capital.
MoF honing draft amending tax laws

MoF honing draft amending tax laws

On April 20, the Standing Committee of the National Assembly met to discuss amending the Law on Personal Income Tax, the Law on VAT, the Law on Corporate Income Tax, and the Law on Special Consumption Tax.
Draft decree expands tax breaks

Draft decree expands tax breaks

Under a draft decree detailing a number of provisions of the Law on Personal Income Tax No.109/2025/QH15, the Ministry of Finance is proposing to reduce tax obligations in multiple cases.
MoF proposes 20 per cent tax on unlisted securities transfers

MoF proposes 20 per cent tax on unlisted securities transfers

The Ministry of Finance has proposed a 20 per cent tax rate for capital transfers involving unlisted securities.
National Assembly reviews amendments to personal income tax law

National Assembly reviews amendments to personal income tax law

The NA is reviewing amendments to the Law of Personal Income Tax that lower rates and adjust brackets for all taxpayers.
Flexible tax regime proposed to better reflect actual incomes of household businesses

Flexible tax regime proposed to better reflect actual incomes of household businesses

A new draft Law on Personal Income Tax proposes a dual tax system and higher revenue thresholds, aiming to match tax obligations with actual incomes.
Major tax law amendments to simplify rules and support economic growth

Major tax law amendments to simplify rules and support economic growth

Major amendments to tax laws are set to modernise administration, adjust personal income tax thresholds, and ensure fairness reform and transparency.
Tax reform to boost fairness and growth

Tax reform to boost fairness and growth

The Ministry of Finance is proposing a major overhaul of personal income tax, aiming to reduce complexity, ease compliance, and encourage economic growth.
Vietnam to amend law on personal income tax

Vietnam to amend law on personal income tax

It is pressing for Vietnam to amend the Law on Personal Income Tax (PIT) as many of its regulations have proven outdated and no longer appropriate.
Outlining fresh regulations on personal income tax

Outlining fresh regulations on personal income tax

New rules on personal income tax are expected to impact individuals, households, and also landlords from early August. Tran Thai Binh and Duong Thi Minh Han from law firm LNT & Partners analyse possible impacts on this subject in the market.
E-commerce platforms to be connected with tax agencies from next year

E-commerce platforms to be connected with tax agencies from next year

E-commerce platforms must be electronically connected with tax management agencies from the beginning of next year, not from next month, as the tax watchdog aims to better collect taxes from sellers operating on the platforms.
Switch-up aids distressed taxpayers

Switch-up aids distressed taxpayers

A string of forthcoming proposed tax measures are slated to assist individual and corporate taxpayers to weather oncoming storms.
Foreigners earning incomes from providing services in Vietnam, what are their tax liabilities?

Foreigners earning incomes from providing services in Vietnam, what are their tax liabilities?

With the increasing trends in economic integration, it is normal that overseas organisations and foreigners generate income from doing business in another country rather than their home countries. In Vietnam, if a foreign organisation earns income in Vietnam through providing services, or selling goods together with services, or trading, its income will be subject to Vietnamese Withholding Foreign Contractor Tax (“FCT”).  How about tax liabilities of a foreigner earning income through providing services in Vietnam?  
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