NEWSLETTER DECEMBER 2025
Some new notable points of the 2025 Personal Income Tax Law, Law No. 109/2025/QH15, passed at the 10th Session of the 15th National Assembly on 10 December 2025 1.1. Regulations on Taxpayers under Article 2 “1. Personal income taxpayers are resident individuals who earn taxable income as prescribed in Article 3 of this Law arising both inside and outside the territory of Vietnam, and non-resident individuals who earn taxable income as prescribed in Article 3 of this Law arising within the territory of Vietnam. A resident individual is a person who meets one of the following conditions: a) Being present...





