{"id":13452,"date":"2026-08-05T14:43:37","date_gmt":"2026-08-05T07:43:37","guid":{"rendered":"https:\/\/democft.az9s.com\/?p=13452"},"modified":"2026-08-05T14:43:37","modified_gmt":"2026-08-05T07:43:37","slug":"qa-on-pit-obligations-under-decree-253-and-circular-87","status":"publish","type":"post","link":"http:\/\/democft.az9s.com\/en\/qa-on-pit-obligations-under-decree-253-and-circular-87\/","title":{"rendered":"Q&A on PIT Obligations under Decree 253 and Circular 87"},"content":{"rendered":"
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Content: <\/strong><\/p>\n

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  1. What are the conditions for income from salaries and wages to be subject to the new regulations?<\/li>\n
  2. What is the non-taxable threshold for the lunch allowance?<\/li>\n
  3. Which types of income from salaries and wages are not included in taxable income?<\/li>\n
  4. What benefits received by employees, whether non-monetary or monetary, are exempt from tax (if within the prescribed limits)?<\/li>\n
  5. What types of income not considered as salaries and wages are excluded from taxable income under the group of bonuses and other income?<\/li>\n
  6. How is personal income tax (PIT) on digital assets calculated under the new regulations?<\/li>\n
  7. When is tax determined?<\/li>\n
  8. What types of other income are subject to tax under Decree No. 253?<\/li>\n
  9. What types of income are completely exempt from personal income tax (PIT)?<\/li>\n
  10. Regulations on the holding period of open-ended fund certificates to be eligible for tax exemption?<\/li>\n
  11. Tax benefits of purchasing health insurance for employees?<\/li>\n
  12. What are the conditions for tax exemption for startup founders?<\/li>\n
  13. How to calculate personal income tax (PIT) on the transfer of Vietnamese national domain names \u201c.vn\u201d?<\/li>\n
  14. Are non-resident individuals required to pay tax on “.vn” domain names?<\/li>\n
  15. How is the place of permanent residence for foreigners determined?<\/li>\n
  16. What is considered income arising in Vietnam?<\/li>\n
  17. Tax calculation formula for non-resident individuals working in Vietnam<\/li>\n
  18. What documents are required to prove dependents?<\/li>\n
  19. Amount of family circumstance-based deduction for dependents in 2026?<\/li>\n
  20. How much income is exempt from personal income tax (PIT)?<\/li>\n
  21. How is personal income tax (PIT) on securities transfers determined?<\/li>\n
  22. Note on taxation when selling an entire sole proprietorship?<\/li>\n
  23. How is the purchase price determined when calculating tax on capital transfers?<\/li>\n
  24. What are the reasonable expenses when transferring capital?<\/li>\n<\/ol>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

    Content: What are the conditions for income from salaries and wages to be subject to the new regulations? What is the non-taxable threshold for the lunch allowance? Which types of income from salaries and wages are not included in taxable income? What benefits received by employees, whether non-monetary or monetary, are exempt from tax (if…<\/p>\n","protected":false},"author":2,"featured_media":13450,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[328],"tags":[354,355],"class_list":["post-13452","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-publication","tag-guidelines","tag-taxextension"],"acf":[],"_links":{"self":[{"href":"http:\/\/democft.az9s.com\/en\/wp-json\/wp\/v2\/posts\/13452","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/democft.az9s.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/democft.az9s.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/democft.az9s.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"http:\/\/democft.az9s.com\/en\/wp-json\/wp\/v2\/comments?post=13452"}],"version-history":[{"count":1,"href":"http:\/\/democft.az9s.com\/en\/wp-json\/wp\/v2\/posts\/13452\/revisions"}],"predecessor-version":[{"id":13454,"href":"http:\/\/democft.az9s.com\/en\/wp-json\/wp\/v2\/posts\/13452\/revisions\/13454"}],"wp:featuredmedia":[{"embeddable":true,"href":"http:\/\/democft.az9s.com\/en\/wp-json\/wp\/v2\/media\/13450"}],"wp:attachment":[{"href":"http:\/\/democft.az9s.com\/en\/wp-json\/wp\/v2\/media?parent=13452"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/democft.az9s.com\/en\/wp-json\/wp\/v2\/categories?post=13452"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/democft.az9s.com\/en\/wp-json\/wp\/v2\/tags?post=13452"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}