Key takeaways:
Decree No. 253/2026/ND-CP and Circular No. 87/2026/TT-BTC introduce significant amendments to the Personal Income Tax framework, including provisions on tax-exempt income, non-taxable income, family circumstance deductions, and tax calculation methods for digital assets, “.vn” domain names, capital transfers, securities transfers, as well as various other important issues. This Q&A guide is designed to assist individuals and businesses in efficiently navigating and implementing these regulations in practice.
