On January 24, 2025, the General Department of Taxation of Vietnam issued Decision 108/QD-TCT regarding the procedures for automatic personal income tax refunds.
The Law on Amendments to Tax Laws 2014 was promulgated on November 26, 2014. One of the notable amendments and supplements in this document is the amendment and supplementation of the comprehensive personal income tax schedule in Vietnam.
A person with monthly taxable income subject to personal income tax (PIT) discovers that they have a critical illness. In this case, is that person eligible for a tax exemption or reduction in PIT? If so, what are the procedures?
Article 5 of Decree 65/2013/ND-CP stipulates the consideration of personal income tax reduction for taxpayers who are individuals suffering from serious illnesses, affecting their ability to pay taxes in Vietnam. The following diseases are included in the Decree:
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