EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.
Recent Searches
People Advisory Services Tax Alert | November 2025 | Resolution 110/2025/UBTVQH15 regarding the adjustment of family relief for personal income tax
The alert provides updates on Resolution 110/2025/UBTVQH15 regarding the adjustment of family relief for personal income tax
On 17 October 2025, the National Assembly Standing Committee issued Resolution 110/2025/UBTVQH15 (Resolution 110) regarding the adjustment of family relief for personal income tax, with the following details:
- Deduction for taxpayer: VND15.5 million per month
- Deduction for each dependent: VND6.2 million per month
Resolution 110 shall take effect from 1 January 2026 and apply to the 2026 tax filing period. Concurrently, Resolution 954/2020/UBTVQH14 1 will be repealed from the effective date of Resolution 110.