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THE MINISTRY OF FINANCE
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No. 175/2010/TT-BTC
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Hanoi, November 05, 2010
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CIRCULAR
AMENDING AND SUPPLEMENTING THE MINISTRY OF FINANCE'S
CIRCULAR NO. 84/2008/TT-BTC OF SEPTEMBER 30, 2008, GUIDING A NUMBER OF ARTICLES
OF THE LAW ON PERSONAL INCOME LAX AND THE GOVERNMENT'S DECREE NO.100/2008/ND-CP
OF SEPTEMBER 8,2008, DETAILING A NUMBER OF ARTICLES OF THE LAW ON PERSONAL
INCOME TAX
Pursuant to November 21, 2007 Law No. 04/ 2007/QH12 on Personal Income
Tax;
Pursuant to November 29, 2006 Law No. 78/ 2006/QH11 on Tax Administration;
Pursuant to the Government's Decree No. 100/2008/ND-CP of September 8, 2008,
detailing a number of articles of the Law on Personal Income Tax;
Pursuant to the Government's Decree No. 118/2008/ND-CP of November 27,2008,
defining the functions, tasks, powers and organizational structure of the
Ministry of Finance;
Pursuant to the Government's Resolution No. 25/NQ-CP of June 2, 2010, on
simplification of 258 administrative procedures under management of ministries
and sectors,
The Ministry of Finance amends and supplements a number of administrative
procedures guided in the Ministry of Finance's Circular No. 84/2008/TT-BTC of
September 30, 2008, as follows:
Article 1. To amend Point 2.3, Section I, Part D as
follows:
"2.3. Individuals who earn incomes from
salaries, wages, capital investment, capital transfer (including securities
transfer) and individuals with other taxable incomes shall submit 1 tax
registration dossier which comprises:
- A tax registration declaration, made according to
Form No. 01/DK-TNCN (not printed herein).
- A copy (notarization not required) of the
taxpayer's valid identity card or passport".
Article 2. To add the following Point 4 to Section I,
Part D:
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4.1. For a tax registration dossier submitted
directly to a provincial-level Tax Department, the time limit for granting a
tax identification number is 3 working days after receiving a complete dossier.
For a tax registration dossier sent by post, the time
limit for granting a tax identification number is 2 working days after
receiving a complete dossier (according to the incoming official letter
register).
4.2. For a tax registration dossier submitted
directly to a district-level Tax Department, the time limit for granting a tax
identification number is 5 working days after receiving a complete dossier.
For a tax registration dossier sent by post, the time
limit for granting a tax identification number is 3 working days after
receiving a complete dossier (according to the incoming official letter
register)".
Article 3.
To replace personal income tax registration declaration No. 01/DK-TNCN
(attached to Circular No. 84/2008/TT-BTC of September 30, 2008) with personal
income tax registration declaration No. 01/DK-TNCN attached to this Circular
(not printed herein).
Article 4.
Organization of implementation
1. This Circular takes effect 45 days from the date
of its signing.
2. In the course of implementation of this Circular,
any arising problems should be reported to the Ministry of Finance (the General
Department of Taxation) for study and settlement.-
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FOR THE MINISTER OF FINANCE
DEPUTY MINISTER
Do Hoang Anh Tuan