Law on Personal Income Tax Management

Personal income tax (PIT) is the tax with the most complex content in the tax system and the issue of PIT management is considered a topical issue in every country. Therefore, the law on PIT and PIT management are always paid special attention in Vietnam. The 2006 Law on Tax Administration was born, marking the initial completion of tax administration in general and PIT management in particular. However, in the process of implementing the PIT management law, some shortcomings are revealed. Through the article, the author analyzes the contents of the law on PIT management as well as the current state of the law on PIT management in Vietnam, thereby pointing out the shortcomings and proposes recommendations to perfecting legal regulations on PIT management in the process of international integration.