Add taxpayers from 1.7.2026
The new Law on Tax Administration 2025 has amended and supplemented the subject of taxpayers in more detail than the Law on Tax Administration 2019.
Article 2 of the Law on Tax Administration 2025, approved by the National Assembly, stipulates the subjects of taxation as follows:
Taxpayers include:
Organizations, households, business households, individuals and individuals that are taxpayers according to the provisions of the law on tax;
Foreign organizations and individuals with business activities in Vietnam or income arising in Vietnam are taxpayers according to the provisions of the law on tax;
Foreign organizations and individuals who conduct business on e-commerce platforms and other digital platforms are taxpayers according to the provisions of the law on tax;
Organizations, households, business households, individuals and individuals making business pay other revenues to the state budget according to the provisions of law;
Organizations and individuals that deduct or pay the deducted tax amount in accordance with the provisions of the law on tax, the law on tax management and other relevant legal provisions.
Tax management agencies include: Tax authorities and customs authorities.
Tax management civil servants include: Tax civil servants and customs civil servants.
Other relevant state agencies, organizations and individuals.
Accordingly, the new Tax Administration Law 2025 has amended and supplemented 1 more taxpayer and is more detailed than the 2019 Tax Administration Law.
The 2025 Tax Administration Law will take effect from July 1, 2026.
Read the original here
