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MINISTRY OF
FINANCE OF VIETNAM
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
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No. 87/2026/TT-BTC
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Hanoi, June 30, 2026
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CIRCULAR
ON ELABORATION OF THE LAW ON PERSONAL
INCOME TAX AND GOVERNMENT’S DECREE NO. 253/2026/ND-CP ON ELABORATION OF AND
MEASURES FOR IMPLEMENTATION OF THE LAW ON PERSONAL INCOME TAX
Pursuant to the Law on
Personal Income Tax No. 109/2025/QH15, as amended by Law No. 09/2026/QH16;
Pursuant to
Government’s Decree No. 253/2026/ND-CP on elaboration of and measures for
implementation of the Law on Personal Income Tax;
Pursuant to Decree No.
29/2025/ND-CP of the Government on functions, duties, powers and organizational
structure of the Ministry of Finance amended by Decree No. 166/2025/ND-CP;
At the proposal of the
Director of the Department of Tax, Fee and Charge Policy Supervision and
Management;
The Minister of Finance
hereby promulgates a Circular on elaboration of the Law on Personal Income Tax
and Government’s Decree No. 253/2026/ND-CP on elaboration of and measures for
implementation of the Law on Personal Income Tax.
Article
1. Scope
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1. The income threshold
serving as the basis for determining eligible dependants as prescribed in Point
b Clause 4 Article 10 of the Law on Personal Income Tax No. 109/2025/QH15 and
Point c Clause 2, and Points a and b Clause 3 Article 47 of Government’s Decree
No. 253/2026/ND-CP on elaboration of and measures for implementation of the Law
on Personal Income Tax.
2. The supporting
documents for determining eligible dependants as prescribed in Clause 6 Article
47 of Decree No. 253/2026/ND-CP.
3. Personal income tax
applicable to income from the transfer of derivative securities as prescribed in
Clause 5 Article 54 of Decree No. 253/2026/ND-CP.
Article
2. Regulated entities
This Circular applies to
organizations and individuals related to the scope of regulation prescribed in
Article 1 of this Circular.
Article
3. Income threshold serving as the basis for determining eligible dependants
1. The dependant’s average
monthly income during the year from all sources of income as prescribed in
Point b Clause 4 Article 10 of the Law on Personal Income Tax and Point c
Clause 2, and Points a and b Clause 3 Article 47 of Decree No. 253/2026/ND-CP
must not exceed VND 3 million.
2. Taxpayers shall be
responsible for determining whether their dependants have no income or have an
average monthly income during the year from all sources of income not exceeding
the threshold prescribed in Clause 1 of this Article, and shall accurately and
truthfully declare the dependants’ income. Where the tax authority detects any
inaccurate declaration during the implementation process, such declaration
shall be handled in accordance with the provisions of law.
Article
4. Supporting documents for determining eligible dependants as prescribed in
Clause 6 Article 47 of Decree No. 253/2026/ND-CP
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a) In the case of a
biological child: a copy of the child's Birth Certificate or a copy of the
Decision on Recognition of Parent and Child Relationship or a document issued
by a competent authority certifying the parent-child relationship, and a copy
of the child's Citizen Identity Card, where one has been issued;
b) In the case of an
adopted child: a copy of the child's Birth Certificate; a copy of the child's
Citizen Identity Card, where one has been issued; and a copy of the Decision on
Recognition/Certificate of Adoption issued by a competent authority;
c) In the case of the
taxpayer's stepchild: a copy of the child's Birth Certificate; a copy of the
child's Citizen Identity Card, where one has been issued; and a copy of the
taxpayer's Marriage Certificate or other documents issued by a competent
authority proving the relationship with the stepchild;
d) In the case of a child
aged 18 years or older who is a person lacking active legal capacity or a
person with disabilities, in addition to the documents proving the parent-child
relationship corresponding to the cases specified at Points a, b and c Clause 1
of this Article, the supporting documents for determining the eligible
dependant shall additionally include a copy of the certificate of Lack of
Active Legal Capacity issued in accordance with law or a copy of the
Certificate of Disability issued in accordance with the law on persons with
disabilities;
dd) In the case of a child
attending a university, college, professional secondary school or vocational
training institution, including a child aged 18 years or older who is attending
upper secondary school (including the period pending examination results from
June to September of Grade 12), in addition to the documents proving the
parent-child relationship corresponding to the cases specified at Points a, b
and c Clause 1 of this Article, the supporting documents for determining the
eligible dependant shall additionally include a copy of the student card, a
declaration certified by the educational institution, or other documents
proving that the child is attending a university, college, professional
secondary school, upper secondary school or vocational training institution.
2. The supporting
documents for determining an eligible dependant who is the taxpayer's spouse
shall comprise a copy of the Citizen Identity Card and a copy of the Marriage
Certificate or other documents issued by a competent authority proving the
marital relationship.
3. The supporting
documents for determining an eligible dependant who is the taxpayer's parent
shall be as follows:
a) In the case of the
taxpayer's biological father or biological mother: a copy of the father's or
mother's Citizen Identity Card and a copy of the taxpayer's Birth Certificate
or a copy of the Decision on Recognition of Parent and Child Relationship or a
document issued by a competent authority certifying the parent-child
relationship;
b) In the case of the
taxpayer's adoptive father or adoptive mother: a copy of the father's or
mother's Citizen Identity Card and a copy of the Decision on
Recognition/Certificate of Adoption issued by a competent authority;
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d) In the case of a
stepfather or stepmother: a copy of the Citizen Identity Card; a copy of the
taxpayer's Birth Certificate; and a copy of the Marriage Certificate or other
documents issued by a competent authority proving the marital relationship
between the stepfather and the taxpayer's biological mother or between the
stepmother and the taxpayer's biological father.
4. The supporting
documents for determining an eligible dependant who is another individual
without support from family and directly maintained by the taxpayer shall
comprise: a copy of the Citizen Identity Card; a declaration of the individual
directly maintained in the form prescribed by the law on tax administration;
documents proving the relationship between the taxpayer and the dependant; and
documents proving the taxpayer's legal obligation to maintain the dependant in
accordance with law (if any).
5. In the case where the
dependant is a person incapable of working, in addition to the documents
proving the relevant relationship corresponding to the cases specified in
Clauses 1, 2, 3 and 4 of this Article, the supporting documents for determining
the dependant shall additionally include documents proving that the person has
suffered a working capacity reduction of 81% or more as determined in
accordance with law.
6. Taxpayers shall
register and amend information relating to dependants in accordance with the
law on tax administration and shall be legally responsible for the accuracy of
the registration and amendment of dependant information and the declaration of
the dependant’s income as prescribed in Clause 1 Article 3 of this Circular.
Any inaccurate declaration detected shall be handled in accordance with the law
on tax administration and other relevant laws.
7. Where a resident
individual who is a foreign national does not possess the documents prescribed
for the relevant case specified above, he/she shall provide legal documents
issued by a competent authority that satisfy the conditions for qualification
as a dependant and demonstrate the relationship between the taxpayer and the
dependant.
8. Income payers shall be
responsible for retaining and providing complete documents proving the status
of dependants to serve inspections, examinations, audits and other cases as
prescribed by law.
9. Based on tax
registration information, tax authorities shall exploit and use data available
in the National Public Service Portal, administrative procedure settlement
information systems, national databases and specialized databases managed,
shared and made available by state authorities in accordance with law as the
basis for determining dependants eligible for family circumstance-based
deductions.
Where the tax authority is
unable to utilize or use data identifying dependants from the National Public
Service Portal, administrative procedure settlement information systems,
national databases or specialized databases managed, shared and made available
by state authorities in accordance with law, the taxpayer shall provide the
documents relating to the determination of dependants as prescribed in this
Article.
Article
5. Personal income tax on the transfer of derivative securities as prescribed
in Clause 5 Article 54 of Decree No. 253/2026/ND-CP
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2. The transfer price
shall be determined as follows:
For the transfer of
derivative securities in the form of futures contracts, the transfer price
shall be the transfer price of each futures contract transaction. The transfer price
of each futures contract transaction shall be determined by multiplying the
settlement price of the futures contract at the time assessable income is
determined by (x) the contract multiplier, by (x) the number of contracts, by
(x) the initial margin ratio, and then dividing (:) the result by 2.
The initial margin ratio
shall be announced by the Vietnam Securities Depository and Clearing
Corporation in accordance with regulations.
3. Time of determination
of assessable income
For derivative securities
in the form of futures contracts, the time of determination of assessable
income shall be the time at which the investor's purchase or sale order for the
futures contract is matched on the trading system of the Stock Exchange or the
time at which the futures contract expires.
Article
6. Entry into force
1. This Circular shall
come into force as of July 1, 2026. The provisions relating to income from
business activities and income from salaries and wages of resident individuals
shall apply from the 2026 tax period.
2. This Circular replaces
Circular No. 111/2013/TT-BTC dated August 15, 2013 of the Minister of Finance
guiding the implementation of the Law on Personal Income Tax, the Law on
amendments to the Law on Personal Income Tax, and Government’s Decree No.
65/2013/ND-CP on elaboration of the Law on Personal Income Tax and the Law on
amendments to the Law on Personal Income Tax.
3. The following
provisions are repealed:
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b) Chapter III of Circular
No. 151/2014/TT-BTC dated October 10, 2014 of the Minister of Finance guiding
the implementation of Government’s Decree No. 91/2014/ND-CP dated October 1,
2014 on amendments to Decrees on taxation;
c) Chapter III of Circular
No. 92/2015/TT-BTC dated June 15, 2015 of the Minister of Finance guiding the
implementation of value-added tax and personal income tax applicable to
resident individuals engaged in business activities; and guiding the
implementation of a number of amended provisions on personal income tax under
Law No. 71/2014/QH13 on amendments to Laws on Taxation and Government’s Decree
No. 12/2015/ND-CP dated February 12, 2015 detailing the implementation of the
Law on amendments to Laws on Taxation and a number of Decrees on taxation;
d) Article 4 of Circular
No. 25/2018/TT-BTC dated March 16, 2018 of the Minister of Finance guiding
Government’s Decree No. 146/2017/ND-CP dated December 15, 2017 and on
amendments to Circular No. 78/2014/TT-BTC dated June 18, 2014 of the Ministry
of Finance and Circular No. 111/2013/TT-BTC dated August 15, 2013 of the
Ministry of Finance;
dd) Article 1 of Circular
No. 79/2022/TT-BTC dated December 30, 2022 of the Minister of Finance on
amendments to legal normative documents promulgated by the Ministry of Finance.
4. Where legislative documents
referenced in this Circular are replaced or amended, the replacement or amended
documents shall govern./.
PP. THE MINISTER
DEPUTY MINISTER
Cao Anh Tuan
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