The government news portal has outlined preparations to implement Resolution 43/2026/QH16, including a 30% reduction in personal income tax payable on business income for resident individuals with annual revenue no higher than VND10 billion in the 2026 and 2027 tax periods. The National Assembly adopted the resolution on August 24, while detailed implementing rules were expected in October. The provision described is tied to business income and the revenue threshold; it is not a blanket reduction for every category of personal income. Specific procedures depend on the official implementing text.