The Minister of Finance provides guidance on the implementation of the Law on Personal income tax, the Law on the amendments to the Law on Personal income tax,

This Decree details a number of articles of the Law on Personal Income Tax and provisions on personal income tax registration, declaration and finalization under the Law on Personal Income Tax.

This Law provides for personal income taxpayers, taxable incomes, incomes eligible for personal income tax exemption or reduction, and personal income tax bases.