• Type: Publication series
  • Date: 12/18/2012

Vietnam – New Tax Relief and Expanded Exempt Income Measures Passed 

KPMG in Vietnam reports on the amended Personal Income Tax Law (“PITL”), which takes effect from July 1, 2013. The country’s National Assembly passed the amended law on November 22, 2012. From July 1, 2013, personal relief for taxpayers will increase to VND 9 million/month and the deduction for each qualifying dependant will rise to VND 3.6 million/month. It also takes in some changes to the relationship with the consumer price index (CPI) such that there will be adjustments of tax relief rates in line with the CPI fluctuations.

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Vietnam: New Tax Relief and Expanded Exempt Income Measures Passed


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