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Friday, 12/9/2025 | 20:30 GMT+7

National Assembly to amend Personal Income Tax Law later this year

The 10th session (scheduled to open on 20/10) will see the National Assembly review and amend the Personal Income Tax Law, the Land Law, the Officials Law, and several other laws.

On the afternoon of 12/9, the National Assembly Standing Committee discussed preparations for the 10th session. Le Quang Tung, General Secretary and Chairman of the National Assembly Office, said the total working time would be about 42 days, with two options under consideration.

Option one involves two phases, from 20/10 to 22/11 and from 1/12 to 18/12, with a one-week break in between. Option two is a continuous session concluding earlier, around 12/12.

General Secretary and Chairman of the National Assembly Office, Le Quang Tung. Photo: National Assembly Portal

General Secretary and Chairman of the National Assembly Office, Le Quang Tung. Photo: National Assembly Portal

Regarding legislation, Mr. Tung said the National Assembly is expected to review draft laws on: Cybersecurity; Protection of State Secrets (amended); Digital Transformation; High Technology (amended); Judicial Expertise (amended); Tax Administration (amended); Specialized Court at the International Financial Center; Personal Income Tax (amended); E-commerce; Thrift Practice and Waste Prevention; Officials (amended); amendments to the Intellectual Property Law; 10 laws related to security and order; Geology and Minerals Law; and amendments to the Land Law.

For the Personal Income Tax Law, the Ministry of Finance is proposing a new policy on personal tax allowances. The current allowance is 11 million VND, with an additional 4.4 million VND per dependent each month. Individuals can deduct insurance, allowances, and other benefits. The remaining amount is subject to personal income tax.

In the draft law, the fixed allowance is not specified. Instead, the Ministry of Finance proposes that the government determine the allowance to ensure flexibility and adjustments in line with socio-economic realities. The Ministry also proposes additional specific deductions before calculating an individual's taxable income.

Regarding the Land Law, the Ministry of Agriculture and Rural Development noted that since 1/7, the district level has been removed, leaving a two-tiered local government model. However, the current law still includes provisions for national, provincial, and district-level land use plans. This three-tiered planning system is incompatible with the new two-tiered government structure.

To address this, the Ministry proposes replacing district-level annual land-use plans with commune-level plans or removing the provision entirely.

National Assembly Chairman Tran Thanh Man at the afternoon session on 12/9. Photo: National Assembly Portal

National Assembly Chairman Tran Thanh Man at the afternoon session on 12/9. Photo: National Assembly Portal

For the Officials Law, the Ministry of Home Affairs proposes comprehensive changes to the recruitment, management, and utilization of officials, aiming to reform organizational structure and improve public-private sector connectivity. The draft law expands officials' rights to unleash their potential and improve their income. Officials can sign contracts for professional activities outside their current units.

The draft law does not stipulate official title ranks within the law itself but instead proposes including them in decrees to streamline promotion processes for officials. Salaries will be based on job position, competence, and performance, rather than rank. This rewards good work, reduces bureaucracy, and minimizes negativity.

Deputy Prime Minister Le Thanh Long said the government is actively preparing documents for submission to the National Assembly. Among the draft laws, the Land Law and the Planning Law are particularly important. "Amendments to the Land Law have been thoroughly discussed by the government, but many challenges and differing opinions remain. The government needs further discussions and will report back to the Politburo, leadership agencies, and the National Assembly," Mr. Long stated.

National Assembly Chairman Tran Thanh Man requested the government to carefully review the draft laws eligible for approval at the upcoming session, "not overlooking the amended Land Law." "The Politburo and the Party Central Committee have provided input on this matter. We should address those specific points and avoid further deviations, as this could lead to unintended consequences," the Chairman said. Failure to approve these two amended laws at the 10th session would create difficulties for the two-tiered local government model.

Son Ha

By VnExpress: https://vnexpress.net/quoc-hoi-se-sua-luat-thue-thu-nhap-ca-nhan-vao-cuoi-nam-4938427.html
Tags: National Assembly Personal Income Tax Law Amended Land Law 10th session

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