From 01/07/2026: 10% personal income tax withholding only applies to casual income of vnd 5 million or more per payment
On 01 July 2026, Decree No. 253/2026/ND-CP guiding the implementation of the Law on Personal Income Tax officially came into effect. The Decree contains various notable provisions concerning tax registration, tax declaration, tax withholding, and tax administration applicable to individuals and organizations. Among these, one of the new points directly affecting enterprises and employees is […]


