Submitting to the National Assembly the Law on Personal Income Tax (amended) at the 10th Session

National Assembly Chairman Tran Thanh Man signed and issued Resolution No. 92/2025/UBTVQH15 adjusting the 2025 Legislative Program.

Taxpayers use the eTax Mobile application, an electronic tax application for individuals, to check information on the suggested personal income tax finalization declaration automatically generated by the tax sector's information technology system. Photo: Thu Hien/VNA

Accordingly, the National Assembly Standing Committee resolved to add to the 2025 Legislative Program to submit to the National Assembly for comments and approval at the 10th Session (October 2025) the following projects: Law on Tax Administration (amended); Law on Personal Income Tax (amended); Law on Protection of State Secrets (amended), implemented according to simplified procedures; Law on Public Employees (amended), implemented according to simplified procedures.

The resolution also clearly assigns the agencies to submit, preside over the review, participate in the review, and schedule for submitting to the National Assembly Standing Committee for comments on the additional draft laws. Accordingly, the National Assembly's Economic and Financial Committee will preside over the review of the draft Law on Tax Administration (amended) and the Law on Personal Income Tax (amended).

The Law on Protection of State Secrets (amended) will be reviewed by the National Assembly's Committee on National Defense, Security and Foreign Affairs. Meanwhile, the Law on Civil Servants (amended) will be reviewed by the National Assembly's Committee on Law and Justice .

The above draft laws were all submitted by the Government to the National Assembly Standing Committee at the September session.

This Resolution comes into force from August 1, 2025.

Source: https://hanoimoi.vn/trinh-quoc-hoi-luat-thue-thu-nhap-ca-nhan-sua-doi-tai-ky-hop-thu-10-711690.html