NATIONAL ASSEMBLY STANDING COMMITTEE
SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
No. 954/2020/UBTVQH14
Ha Noi, 2 June 2020
RESOLUTION INCREASING THE LEVEL OF PERSONAL INCOME TAX DEDUCTION FOR FAMILY CIRCUMSTANCES [DEPENDANTS] THE NATIONAL ASSEMBLY STANDING COMMITTEE
Pursuant to the Constitution of the Socialist Republic of Vietnam of Year 2013;
Pursuant to the Law on Organization of the National Assembly of Year 2014;
Pursuant to Law 26/2012/QH13 amending the Law on Personal Income Tax,
Pursuant to the Government's Submission 188TTr-CP dated 7 May 2020 and Evaluation Report 1976BC-UBTCNS dated 15 May 2020 of the Finance and Budget Committee regarding the Draft of this Resolution,
Resolves: Article 1 Level of deduction for family circumstances
The level of deduction for family circumstances prescribed in article 19.1 of Law 04 on Personal Income Tax (as amended by article 1.4 of Law 26) shall be as follows:
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