Tax Consultation
Question: Pursuant to the amended Law on Personal Income Tax, which takes effect from 01 July 2026, I have a question regarding the progressive personal income tax tariff and its applicable period: will it be applied from 01 January 2026 or from 01 July 2026? Answer: According to Clause 2, Article 29 of the Law […]
Consultation on Overtime Income Tax
Question: I would like to ask whether overtime wages are exempt from personal income tax. Answer: Pursuant to Clause 8, Article 4 of the Law on Personal Income Tax 2025, which specifically stipulates incomes exempt from personal income tax, the provisions are as follows: Tax-exempt income 1.Income from the transfer, inheritance, or receipt of gifts […]