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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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Nam Kim Steel Joint Stock Company (NKG-HOSE) has disclosed an insider-related transaction involving Mr. Ho Minh Phat, the son of Mr. Ho Minh Quang, Chairman of the Board of Directors of NKG. Mr. Phat registered to purchase 5 million NKG shares for personal financial investment purposes. The transaction is expected…
The income threshold used to determine whether a dependent is eligible for a tax reduction could be raised to 3 million dong per month, from the current 1 million dong. Under a draft Circular guiding certain provisions of the Personal Income Tax Law, the Ministry of Finance proposes increasing the dependent income threshold to 3 million dong, three times the present level.
Currently, individuals with income below 1 million dong per month are defined as dependents for calculating the tax-dependent deduction. A dependent is generally a person the taxpayer is responsible for supporting, such as children, parents without income, or people unable to work or with low income. For each dependent, the taxpayer is allowed a fixed deduction when calculating personal income tax.
The income level used to determine dependents has remained at 1 million dong per month since 2013. Over more than a decade, the price level, living costs, and residents’ incomes have changed significantly, making the current threshold less appropriate, according to the drafting agency.
The Ministry of Finance said the proposed 3 million dong threshold would be higher than the growth in consumption expenditure and per capita income over the past 12 years, as well as the forecast for the coming years. The proposed level is also above the urban-based poverty threshold under the new regulations.
Statistics cited by the Ministry show improvements in living standards:
From 1/1/2026, the personal tax reduction for taxpayers is 15.5 million dong, and the tax reduction for dependents is 6.2 million dong. Taxpayers will deduct social insurance, personal allowances, and other allowances; the remaining amount is taxable income.
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…
