Content:

1. What are the conditions for income from salaries and wages to be subject to the new regulations?
2. What is the non-taxable threshold for the lunch allowance?
3. Which types of income from salaries and wages are not included in taxable income?
4. What benefits received by employees, whether non-monetary or monetary, are exempt from tax (if within the prescribed limits)?
5. What types of income not considered as salaries and wages are excluded from taxable income under the group of bonuses and other income?
6. How is personal income tax (PIT) on digital assets calculated under the new regulations?
7. When is tax determined?
8. What types of other income are subject to tax under Decree No. 253?
9. What types of income are completely exempt from personal income tax (PIT)?
10. Regulations on the holding period of open-ended fund certificates to be eligible for tax exemption?
11. Tax benefits of purchasing health insurance for employees?
12. What are the conditions for tax exemption for startup founders?
13. How to calculate personal income tax (PIT) on the transfer of Vietnamese national domain names “.vn”?
14. Are non-resident individuals required to pay tax on “.vn” domain names?
15. How is the place of permanent residence for foreigners determined?
16. What is considered income arising in Vietnam?
17. Tax calculation formula for non-resident individuals working in Vietnam
18. What documents are required to prove dependents?
19. Amount of family circumstance-based deduction for dependents in 2026?
20. How much income is exempt from personal income tax (PIT)?
21. How is personal income tax (PIT) on securities transfers determined?
22. Note on taxation when selling an entire sole proprietorship?
23. How is the purchase price determined when calculating tax on capital transfers?
24. What are the reasonable expenses when transferring capital?