Mr. Truong Ba Tuan - Deputy Director of the Department of Tax, Fee and Charge Policy Management and Supervision ( Ministry of Finance ) exchanged information at the press conference - Photo: VGP/HT
Content groups revise policies in a holistic manner
At the press conference on the second quarter of 2025 of the Ministry of Finance on July 2, Mr. Truong Ba Tuan - Deputy Director of the Department of Management and Supervision of Tax, Fee and Charge Policies (Ministry of Finance) said: The Ministry of Finance is developing a draft Law on Personal Income Tax (replacement), implementing the direction in Resolution 191/NQ-CP dated June 21, 2025.
Accordingly, the Government has assigned the Ministry of Finance two tasks: On behalf of the Prime Minister, report to the National Assembly Standing Committee to propose adding the draft law to the 2025 Law and Ordinance Development Program; Urgently develop a draft Law on Personal Income Tax to replace it and submit it to the Government on schedule.
Mr. Truong Ba Tuan affirmed: The draft law is built on the basis of a full and comprehensive assessment of current regulations, shortcomings in the implementation process and international experience. The goal is to make overall amendments with 6 main groups of contents.
First, redefine taxable income and tax calculation methods for each income group, in accordance with economic changes, labor markets and international practices.
Second, review and supplement tax-free income, institutionalize major policies on developing high-quality human resources according to Resolution 57/NQ-CP, promote high technology, digital economy, green economy, and innovation.
Third, adjust family deductions and add new deductions, based on the consumer price index, living standards and per capita income.
Fourth, research to add new deductions related to education, health care, and social security to better support people.
Fifth, redesign the progressive tax schedule. "The current progressive tax schedule for income from wages and salaries, which currently includes 7 tax brackets, will be redesigned in a more concise and simpler manner. This adjustment aims to clarify the tax calculation principles, ensure fairness and make it easier for taxpayers to apply," Mr. Truong Ba Tuan emphasized.
Sixth, integrate and clarify regulations related to newly emerging groups of subjects, especially individual incentive mechanisms in science, technology, innovation, and specific mechanisms for talent development according to issued resolutions of the National Assembly.
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In addition to the core contents of tax policy, the leader of the Department of Tax, Fee and Charge Management and Supervision said: The Ministry of Finance is also studying to add a flexible authorization mechanism for the Government to regulate some detailed contents such as: tax tables, tax rates, tax calculation methods... to ensure the ability to adjust flexibly without having to amend the entire law.
Contents related to tax declaration and payment are also being researched in the direction of simplification, applying digital technology to increase transparency and reduce compliance costs for people.
Regarding progress, Mr. Truong Ba Tuan said: The Ministry of Finance is finalizing the detailed plan. After reaching an agreement, a document will be issued to solicit public comments from ministries, branches, associations, experts, businesses and people. The draft document will be made public on the Ministry of Finance's electronic information portal and the Government's electronic information portal.
"We are closely following the progress milestones according to Resolution 191/NQ-CP on the thematic meeting on law-making in June 2025. The goal is to ensure timely submission of the draft law for the National Assembly to consider and approve at the October 2025 session," Mr. Truong Ba Tuan shared.
Mr. Truong Ba Tuan affirmed that the draft law is the result of a process of reviewing, synthesizing practices and referring to international experience. With the orientation of comprehensive amendment, the Personal Income Tax Law will aim to build a fair, modern tax system that supports people and is suitable for the new development context.
"The Ministry of Finance pays special attention to organizing consultations to ensure that policies are put into practice and receive consensus from the people. This is also the foundation for tax policies to be effective in the long term, meeting the requirements of reforming the national tax system," Mr. Truong Ba Tuan emphasized.
Mr. Minh
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