Along with the strong economic development, the personal income of several resident segments is diversified and increasing. Besides, procedure of integration with the International economy requires Vietnamese taxation system to be compatible with basic demands of the market economy mechanism and the International common practices on tax. Since the tax law on personal income was established and became effective on January 1st2009, the taxation management system has been continuously reformed in order to satisfy the new demand. This article systematizes the documents regarding to personal income tax law, compares current regulations on personal income tax law in Vietnam with those of other countries, assesses the situation and proposes some measures to enhance the efficiency in personal income tax management in Vietnam.