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MINISTRY OF
FINANCE
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THE SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 79/2022/TT-BTC
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Hanoi, December
30, 2022
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CIRCULAR
AMENDMENTS TO SOME
LEGISLATIVE DOCUMENTS PROMULGATED BY MINISTRY OF FINANCE
Pursuant to the Law on Personal Income Tax
on amendments to some Articles of the Law on Personal Income Tax dated
November 21, 2007; Pursuant to the Law on Customs dated June 23, 2014;
Pursuant to the Law on Citizen
Identification dated November 20, 2014;
Pursuant to the Law on Promulgation of
Legislative Documents dated June 22, 2015;
Pursuant to the Law on amendments to some Articles
of the Law on Promulgation of Legislative Documents dated June 18, 2020;
Pursuant to the Law on Residence dated
November 13, 2020;
Pursuant to the Decree No. 65/2013/ND-CP dated
June 27, 2013 on guidelines for implementation of the Law on Personal Income
Tax and the Law on Amendments to the Law on Personal Income Tax;
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Pursuant to the Government’s Decree No.
154/2020/ND-CP dated December 31, 2020 on amendments to some Articles of the
Government’s Decree No. 34/2016/ND-CP dated May 14, 2016 on elaboration of some
Articles and measures for implementation of the Law on Promulgation of
Legislative Documents;
Pursuant to the Decree No. 87/2017/ND-CP dated
July 26, 2017 defining the functions, tasks, powers and organizational
structure of the Ministry of Finance;
At the request of the Director General of the
General Department of Vietnam Customs, the Director General of the General
Department of Taxation;
The Minister of Finance hereby promulgates a
Circular on amendments to some legislative documents promulgated by Ministry of
Finance.
Article 1. Amendments to point g clause 1
Article 9 of the Circular No. 111/2013/TT-BTC dated August 15, 2013 of the
Minister of Finance on the implementation of the Law on Personal income tax,
the Law on the amendments to the Law on Personal income tax, and the
Government's Decree No. 65/2013/ND-CP elaborating a number of
Articles of the Law on Personal Income Tax and the Law on the amendments to the
Law on Personal Income Tax:
“g) Documents proving dependants
g.1) Children:
g.1.1) For children under 18 years of age:
photocopies of the Certificates of birth and ID cards or Citizen ID cards (if
any).
g.1.2) For children from 18 years of age and over
that are disabled and incapable of work:
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g.1.2.2) Photocopies of Certificates of disability
according to regulations of law on the disabled.
g.1.3) For children in school mentioned in
sub-point d.1.3 point d clause 1 of this Article:
g.1.3.1) Photocopies of the Certificates of Birth.
g.1.3.2) Photocopies of the student’s cards or
declarations certified by the schools, or other papers proving the study at
universities, colleges, high schools or vocational schools.
g.1.4) For adopted children, illegitimate children,
stepchildren: apart from the aforesaid papers, other papers proving the
relationship are required, such as photocopies of the decisions on
certification of adoption and decisions on recognition of parent or child
acknowledgement made by competent authorities.
g.2) For
spouse:
- A photocopy of the ID or Citizen ID card.
- A photocopy of the written confirmation of
residence or notice of personal
identification number and citizen information in national population database
or another paper issued by the police authority (which proves the husband and
wife relationship) or a photocopy of the Certificate of marriage.
If the spouse is of working age, other papers
proving the dependant’s incapability of work are required, apart from the
aforesaid papers, such as a photocopy of the Certificate of disability
according to regulations of law on the disabled that are incapable of works, a
photocopy of the medical record of the ill person incapable of work (suffering
from AIDS, cancer, chronic kidney failure, etc.).
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- Photocopies of ID cards or Citizen ID cards.
- Legitimate papers proving the relationship
between the dependants and the taxpayer such as a photocopy of the written
confirmation of residence or notice of personal identification number and
citizen information in national population database or another paper issued by
the police authority, certificates of birth, decisions on recognition of parent
or child acknowledgement made by competent authorities.
If the spouse is of working age, other papers
proving the dependant’s incapability of work are required, apart from the
aforesaid papers, such as a photocopy of the Certificate of disability
according to regulations of law on the disabled that are incapable of works, a
photocopy of the medical record of the ill person incapable of work (suffering
from AIDS, cancer, chronic kidney failure, etc.).
g.4) For other individuals mentioned in sub-point
d.4 point d clause 1 of this Article, the proving documents include:
g.4.1) Photocopies of ID cards or Citizen ID cards
or certificates of birth.
g.4.2) Other legitimate papers to determine the
custody as prescribed by law.
If the dependants are of working age, other papers
proving the dependant’s incapability of work is required, apart from the
aforesaid papers, such as the Certificate of disability according to
regulations of law on the disabled that are incapable of work, a photocopy of
the medical record of the ill person incapable of work (sufferer from AIDS,
cancer, chronic kidney failure, etc.)
The legitimate papers mentioned in sub-point g.4.2
point g clause 1 of this Article are any legal document that proves the
relationship between the taxpayer and the dependant, such as:
- Photocopies of the papers proving the custody
prescribed by law (if any).
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- A declaration that
the dependant is living with the taxpayer, which is made by the taxpayer using
the form enclosed with the Circular No. 80/2021/TT-BTC on elaboration of
some Articles of the Law on Tax Administration and the Government’s Decree
No. 126/2020/ND-CP dated October 19, 2020 on elaboration of some
Articles of the Law on Tax Administration and certified by the People’s
Committee of the commune where the taxpayer resides.
- A declaration that the dependant is residing locally
and living alone, which is made by the taxpayer using the form enclosed with
the Circular No. 80/2021/TT-BTC on elaboration of some Articles of the
Law on Tax Administration and the Government’s Decree
No. 126/2020/ND-CP dated October 19, 2020 on elaboration of some
Articles of the Law on Tax Administration and certified by the People’s
Committee of the commune where the taxpayer resides.
g.5) If the resident is a foreigner, equivalent
legal documents proving the dependant are required.
g.6) Where the taxpayer working in economic
organizations and public services agencies has specified his dependants being
his parents, spouse, children, and other dependants in his or her résumé, the
documents proving the dependants are the documents mentioned in sub-points g.1,
g.2, g.3, g.4 and g.5 point g clause 1 of this Article or only the dependant
registration form certified by the head of the unit on the left which is
provided in the Circular No. 80/2021/TT-BTC on elaboration of some
Articles of the Law on Tax Administration and the Government’s Decree
No. 126/2020/ND-CP dated October 19, 2020 on elaboration of some
Articles of the Law on Tax Administration.
The head of the unit is only responsible for the
names of dependants, their years of birth and relationship with the taxpayer.
The taxpayer is responsible for other information.
g.7) From the date on which the tax authority
notifies the taxpayer that the connection with the national population database
is completed, the taxpayer is not required to submit the aforesaid documents
proving the dependants if the information in such documents has been
incorporated into the national population database.”
Article 2. Annulment of Circular No.
20/2014/TT-BTC dated February 12, 2014 of the Minister of Finance prescribing
the import of automobiles and motorcycles as personal effects of overseas
Vietnamese who are permitted to register permanent residence in Vietnam
1. The Circular No. 20/2014/TT-BTC. Annulment of
Circular No. 12/02/2014 dated February 12, 2014 of the Minister of Finance
prescribing the import of automobiles and motorcycles as personal effects of
overseas Vietnamese who are permitted to register permanent residence in
Vietnam is annulled in its entirety.
2. The import of automobiles and motorcycles as
personal effects shall comply with the regulations laid down in the Circular
No. 143/2015/TT-BTC dated September 11, 2015 of the Minister of Finance
stipulating the procedure for customs clearance and management of motor
vehicles, motorcycles of entities granted permission for import or temporary
import for non-commercial purposes and Circular No. 45/2022/TT-BTC dated July
27, 2022 of the Minister of Finance on amendments to the Circular No. 143/2015/TT-BTC
dated September 11, 2015.
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The Forms No. 02, No. 03 and No. 11 enclosed with
the Circular No. 22/2019/TT-BTC dated April 16, 2019 are changed into the Forms
No. 02, No. 03 and No. 11 in the Appendix to this Circular.
Article 4. Effect
1. This Circular comes into force from January 01,
2023.
2. Chief of Office of Ministry of Finance, Director
General of General Department of Vietnam Customs, Director General of General
Department of Taxation, heads of relevant units affiliated to the Ministry of
Finance and organizations and individuals concerned are responsible for the
implementation of this Circular./.
PP. THE
MINISTER
THE DEPUTY MINISTER
Nguyen Duc Chi