The Ministry of Finance (“MoF”) issued a draft Decree on 27 March 2026 seeking public feedback on the implementation of the new PIT Law No. 109/2025/QH15.

The new PIT Law was approved by the National Assembly on 10 December 2025 and will take effect from 1 July 2026, but certain provisions relating to business income and employment income of tax resident have already been effective since January 2026.

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Fuente: Vialto Partners