Quốc hội thông qua Luật thuế Thu nhập cá nhân (sửa đổi), thuế suất cao nhất 35% | VTV24

Key Concepts:

• Luật An ninh mạng (Cybersecurity Law)
• Luật Quản lý thuế (Tax Management Law)
• Luật Thuế thu nhập cá nhân sửa đổi (Amended Personal Income Tax Law)
• Chuyển đổi số (Digital Transformation)
• Biểu thuế lũy tiến từng phần (Progressive Tax Brackets)
• Giảm trừ gia cảnh (Personal Circumstance Deduction)

Luật An ninh mạng (Cybersecurity Law)

• Main Topics: The National Assembly passed the Cybersecurity Law, comprising eight chapters and 45 articles, effective from May 1, 2026.
• Key Points:
  • Enhances international cooperation in combating cybercrime.
  • Improves cybersecurity protection measures.
  • Includes provisions for protecting vulnerable groups such as children, the elderly, and individuals with cognitive difficulties.
  • Clarifies the responsibilities of ministries, sectors, localities, and businesses.
  • Establishes a unified point of coordination for cybersecurity.

Luật Quản lý thuế (Tax Management Law)

• Main Topics: The National Assembly also approved amendments to the Tax Management Law, focusing on principles of tax management, clear decentralization, and improved operational efficiency.
• Key Points:
  • Digital Transformation: A significant highlight is the comprehensive digital transformation in the tax sector, including automated tax refunds and exemptions, and the application of technology for risk analysis and dossier processing.
  • Tax Debt Resolution: The law standardizes the handling of all tax debts incurred before May 1, 2026, according to new regulations, aiming for transparency and reducing backlogs.

Luật Thuế thu nhập cá nhân sửa đổi (Amended Personal Income Tax Law)

• Main Topics: With over 92% of delegates in favor, the National Assembly passed the amended Personal Income Tax Law, effective from May 1 of the following year.
• Key Points:
  • Progressive Tax Brackets: The progressive tax bracket system for personal income will be reduced to five tiers, with wider intervals between them.
  • Specific Tax Rates:
    • Income up to VND 10 million per month: 5% tax rate.
    • Income from over VND 10 million to VND 30 million per month: 15% tax rate.
    • Income from over VND 30 million to VND 60 million per month: 25% tax rate.
    • Income from over VND 60 million to under VND 100 million per month: 30% tax rate.
    • Income over VND 100 million per month: 35% tax rate.
  • Personal Circumstance Deduction:
    • The deduction for the taxpayer themselves will be adjusted to VND 15.5 million per month.
    • The deduction for each dependent will be adjusted to approximately VND 6.2 million per month.

Logical Connections and Overall Synthesis

The National Assembly's session focused on significant legislative advancements across critical areas of national security, economic management, and social welfare. The passage of the Cybersecurity Law signifies a proactive approach to addressing evolving digital threats and protecting vulnerable populations. Concurrently, the amendments to the Tax Management Law and the Personal Income Tax Law demonstrate a commitment to modernizing tax administration through digital transformation, enhancing efficiency, and providing tax relief to individuals. The revised tax brackets and increased personal deductions in the Personal Income Tax Law are designed to create a more equitable and progressive tax system, while the unified approach to tax debt resolution in the Tax Management Law aims to improve transparency and reduce administrative burdens. These legislative actions collectively underscore a strategic effort to foster a secure digital environment, streamline economic governance, and improve the financial well-being of citizens.