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Giấy phép số 4978/GP-TTĐT do Sở Thông tin và Truyền thông Hà Nội cấp ngày 14 tháng 10 năm 2019 / Giấy phép SĐ, BS GP ICP số 2107/GP-TTĐT do Sở TTTT Hà Nội cấp ngày 13/7/2022.
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Stock dividend payouts have become a broader strategic choice beyond simple cash distribution. They reflect long-term capital, growth, and risk management considerations in a changing environment. During the 2026 AGM season, spanning banks to large listed firms, there is a marked tilt toward stock dividends, attracting investor attention. The wave…
The Ministry of Finance has proposed raising the monthly average income threshold used to determine a dependent for personal income tax purposes from 1 million dong under current rules to 3 million dong. The ministry is seeking public feedback on a draft Circular that provides guidance on details of the Personal Income Tax Law.
Under the draft, the dependent threshold would be increased to 3 million dong, a level the ministry says better reflects changes in prices, consumer spending, and per-capita income since the current threshold was set in 2013 under Circular 111/201.
The ministry notes that the proposed threshold is higher than the pace of growth in consumer expenditure and per-capita income since 2014. It also exceeds the urban poverty threshold under Government Decree 351/2025. The adjustment is also aligned with the national multidimensional poverty standard for 2026–2030 under Decree 351/2025.
The draft Circular defines dependents to include:
It also includes an adult child (18 years or older) who is incapacitated, disabled, or unable to work, or a child studying at university, college, or vocational training, including high school students waiting for entrance exam results from June to September in Grade 12.
Taxpayers are required to self-register and update dependent status, and to be responsible for the accuracy of their declarations. They must declare dependents’ income truthfully, with misstatements handled in accordance with the law.
Using information from the taxpayer’s tax registration, the tax authority will access and use data from the National Public Service Portal, the administrative procedure system, the national database, and related national databases to determine whether dependents are eligible for deductions. If the tax authority cannot access or use these data, taxpayers must provide relevant documents.
The Ministry of Finance said that once issued, the Circular would take effect from July 1, 2026.
Premium gym chains are entering a “golden era” that is ending or already in decline, as rising operating costs collide with shifting consumer preferences toward more flexible, community-based ways to exercise. Long-term memberships are shrinking, margins are pressured by higher rents and facility expenses, and competition from smaller, more personalized…
