Scope of Official Letter No. 5680/CT-CS on PIT Exemption for Professional Service Income from Science and Technology Contracts
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Ho Chi Minh City Tax Department responds to a query about the scope of Official Letter No. 5680/CT-CS regarding PIT exemption for individuals performing professional services under science and technology contracts funded by the state budget. Under Personal Income Tax Law No. 109/2025/QH15 (effective 1 July 2026), wages and salaries from performing science, technology, and innovation tasks are exempt from PIT. From 2026 onward, taxpayers earning income from science and technology task contracts must comply with Article 4 of the new Law and related regulations.
Tax Authority Guidance
Based on Article 4 of Personal Income Tax Law No. 109/2025/QH15 dated 10 December 2025 (applicable from the 2026 tax year, effective 1 July 2026):
- Clause 17: Exempt income includes wages and salaries from performing science, technology, and innovation tasks.
Conclusion: From 2026, for taxpayers earning income from science, technology, and innovation task contracts, the paying organization must apply the provisions of Article 4 of PIT Law No. 109/2025/QH15 and related legal documents.
Note: Official Letter No. 5680/CT-CS was addressed to the Central Commission for Propaganda and Mass Mobilization for that specific unit's case. Under general tax law application principles, the legal provisions apply equally to all eligible taxpayers regardless of which entity received the official letter. Taxpayers should verify their specific situation against current law.