Bỏ qua để đến Nội dung

KPMG OnDemand  | Personal Income Tax  |  Seminar Series 2026

2026 Personal Income Tax Update
Implementing Decrees and Circulars for PIT Law No. 109

A new Decree and Circular governing Global Mobility Services are expected to be released by the Ministry of Finance in mid-May 2026. KPMG OnDemand is hosting practical update seminars immediately following the official release to help businesses understand the changes and plan their next steps.

   Hanoi · 22 May 2026   HCMC · 28 May 2026

KPMG OnDemand  | Thuế Thu Nhập Cá Nhân  |  Seminar Series 2026

Cập nhật Thuế TNCN 2026
Nghị định và Thông tư hướng dẫn thi hành Luật Thuế TNCN số 109

Một Nghị định và Thông tư mới về Thuế Thu nhập Cá nhân dự kiến sẽ được Bộ Tài chính ban hành vào giữa tháng 5 năm 2026. KPMG OnDemand sẽ tổ chức các hội thảo cập nhật thực tiễn ngay sau khi văn bản chính thức được công bố nhằm giúp doanh nghiệp hiểu rõ những thay đổi và lên kế hoạch cho các bước triển khai tiếp theo.

   Hà Nội · 21/05/2026   Thành phố Hồ Chí Minh · 28/05/2026

New changes to watch

 A new Decree and Circular on Personal Income Tax are expected to be issued by the Ministry of Finance in mid‑May 2026, introducing changes that may affect employer obligations and individual tax compliance.

Two Insight Seminars

Join two focused seminars tailored to provide timely updates on the latest regulatory developments, clarify key policy changes, and highlight practical considerations for implementation and compliance.  

Act Before 8 May

Review upcoming changes, assess potential impacts, and take necessary preparatory actions ahead of the deadline to ensure readiness and alignment with new regulatory requirements.


Designed for You & What to expect

Designed for business leaders and HR professionals to enhance accuracy, operational alignment, and risk management.

  Key updates and highlights from the new Decrees and Circulars
Practical discussions on implementation challenges and common pitfalls.
  Guidance on aligning payroll, internal policies, and compliance processes
03
Hours of insights

20+

Years of expertise

Discount 20%

For early bird registration

Q&A

Live with experts


 

The Landscape

Context & Critical Timeline

Following the enactment of the Revised Personal Income Tax Law, the accompanying Decrees and Circulars play a pivotal role. This timeline shows the critical transition.



DEC 2025

Issuance of New Law on PIT No.109/2025/QH15

JAN 2026

Applicable from the 2026 tax year for employment income

MAY 2026

Decree and Circular
expected to issue

JUL 2026

Effectiveness of the new Law

YEAR-END 2026

New forms, templates, and guidance for PIT declaration

The Reality

Challenges to the Enterprises

We recognize what you are facing.


Uncertainty in Application 

Businesses face challenges interpreting new provisions and aligning practices. 

Heightened Compliance Demands

Stricter requirements increase exposure to risk if processes are not updated properly.

Operational Overhaul

Payroll and internal systems may need significant adjustment, requiring time and resources.

HR Capacity Strain 

Teams must balance daily responsibilities with rapid regulatory adaptation.

Areas to Watch

What the upcoming changes may affect.

While the full content of the new Decree and Circular has not yet been officially published, organisations with mobile or international workforces should be aware of the broad areas most likely to be addressed. The following are anticipated areas of relevance — not confirmed regulatory provisions.

Payroll, Tax & Assignment Structures
Potential revisions to how income, benefits, and compensation are treated for mobile employees - with implications for payroll processing and tax compliance.
Workforce Mobility Compliance
Requirements relating to the employment, registration, and management of expatriate or mobile employees in Vietnam.
Employer Reporting & Administrative Obligations
Updated reporting requirements, documentation standards, or notification procedures that employers may need to adopt.
Implementation Timeline & Transition Readiness
Businesses should be prepared for the possibility of a defined implementation timeline and plan accordingly to meet any new compliance deadlines. 
Policy & Internal Process Review
Areas where companies may need to revisit existing mobility policies, employment contracts, or internal processes to align with the new framework. 

Note: The above areas reflect anticipated themes based on regulatory context. KPMG's seminars will provide specific guidance once the Decree and Circular are officially published.

Seminar Dates & Locations

Two sessions - Two cities
Choose the session most convenient for your team. Both sessions will cover the same agenda and are facilitated by KPMG's GMS experts.


Session 1  |  Hanoi

21 May 2026

Date: Friday, 22 May 2026
Location: Hanoi, Vietnam
Venue: 
KPMG Office, 46th Floor, Keangnam Landmark 72 
Pham Hung Street, Yen Hoa Ward, Hanoi


Register - Hanoi


Session 2  |  Ho Chi Minh City

28 May 2026

Date: Thursday, 28 May 2026
Location: Ho Chi Minh City, Vietnam
Venue: 
New World Saigon Hotel
76 Le Lai, Ben Thanh Ward, HCMC


Register - HCMC​​​​

Industry experts and thought leaders

Speakers

Nguyễn Thùy Dương​
Giám đóc
Head of Global Mobility Services 
KPMG Việt Nam
Lê Minh Hằng
Giám đốc
Bộ Phân Tư vấn Di chuyển Toàn cầu
KPMG Việt Nam 
Nguyễn Thùy Dương
Giám đốc, Trưởng bộ phận
Tư vấn di chuyển
Nhân sự toàn cầu 

KPMG Việt Nam
Lê Minh Hằng
Giám đốc
Tư vấn di chuyển
Nhân sự toàn cầu

KPMG Việt Nam

Seminar Fees

Transparent pricing - Register early to save
All fees are inclusive of VAT. Early bird pricing is available until 5 May 2025 — standard rates apply from 6 May onward.


Early Bird  - Discount 30% | Until 5 May 2026


VND 900,000 
VAT included - per person


STANDARD | After 7 May 2026 


VND 1,300,000

VAT included - per person

Standard pricing applies from 6 May 2026 

with no futher discounts.

​​​​

  Early bird deadline: 5 May 2025. Standard fees apply automatically from 6 May. Payment instructions and invoice details will be provided by KPMG following registration confirmation. If you are unsure whether you qualify for KPMG client pricing, please contact us and we will be happy to clarify.