Legal Basis for Our Guidance

The primary legislation governing Personal Income Tax in Vietnam. This consolidated version includes all amendments and defines tax residency status, applicable tax rates for residents and non-residents, and calculation methodologies.

Comprehensive implementing regulation for PIT. Covers registration procedures, tax finalization processes, refund mechanisms, employer withholding obligations, and documentation requirements for both residents and non-residents.

Primary legislation establishing mandatory social insurance coverage. Defines contribution rates, eligibility criteria, and benefit entitlements for both Vietnamese nationals and foreign workers employed in Vietnam.

Primary legislation governing health insurance requirements. Establishes mandatory health insurance coverage for all workers including foreign employees, with specific contribution rates and medical coverage provisions.

Administrative guidance on family deduction procedures for the 2025 tax year. Provides clarification on personal deduction amounts, dependent registration processes, and documentation requirements for claiming family deductions.

Primary legislation updating family deduction thresholds effective from July 2024. Increases personal deduction to 11 million VND/month and dependent deduction to 4.4 million VND/month, significantly impacting PIT calculations.

DTA implementation guidance providing detailed procedures for claiming double taxation avoidance benefits. Essential for foreigners from countries with tax treaties with Vietnam, covering foreign tax credit mechanisms.