Từ khoá: Số Hiệu, Tiêu đề hoặc Nội dung ngắn gọn của Văn Bản...

Quy định khấu trừ thuế TNCN từ tiền lương, tiền công mới nhất 2024

Đăng nhập

Dùng tài khoản LawNet
Quên mật khẩu?   Đăng ký mới
Google

MỤC LỤC VĂN BẢN

Bạn Chưa Đăng Nhập Thành Viên!


Vì chưa Đăng Nhập nên Bạn chỉ xem được Thuộc tính của văn bản.
Bạn chưa xem được Hiệu lực của Văn bản, Văn bản liên quan, Văn bản thay thế, Văn bản gốc, Văn bản tiếng Anh,...


Nếu chưa là Thành Viên, mời Bạn Đăng ký Thành viên tại đây


MINISTRY OF FINANCE OF VIETNAM
-------

SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
----------------

No. 48/2022/TT-BTC

Hanoi, August 03, 2022

 

CIRCULAR

FEES FOR EXTRACTING AND USING INFORMATION IN THE NATIONAL POPULATION DATABASE AND COLLECTION, SUBMISSION, MANAGEMENT, AND USE THEREOF

Pursuant to Law on Fees and Charges dated November 25, 2015;

Pursuant to the Law on Citizen Identity Card dated November 20, 2014;

Pursuant to Law on Residence dated November 13, 2020;

Pursuant to Law on State Budget dated June 25, 2015;

Pursuant to Law on Tax Administration dated June 13, 2019;

Pursuant to Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government on elaborating to a number of Articles of the Law on Fee and Charges;

...

...

...

Hãy đăng nhập hoặc đăng ký Thành viên Pro tại đây để xem toàn bộ văn bản tiếng Anh.



Pursuant to Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government on elaborating to Law on Tax Administration;

Pursuant to Decree No. 87/2017/ND-CP dated July 26, 2017 of the Government on functions, tasks, powers, and organizational structure of the Ministry of Finance;

At request of Director of Department of Tax Policy;

The Minister of Finance promulgates Circular fees for extracting and using information in the National population database and collection, submission, management, and use thereof.

Article 1. Scope and regulated entities

1. This Circular prescribes fees for extracting and using information in the National population database and collection, submission, management, and use thereof.

2. This Circular applies to:

a) Agencies, organizations, and individuals requesting to extract and use information in the National population database.

b) Presiding authorities of the National population database.

...

...

...

Hãy đăng nhập hoặc đăng ký Thành viên Pro tại đây để xem toàn bộ văn bản tiếng Anh.



Article 2. Fee payers

1. Fee payers are agencies, organizations, and individuals mentioned under Point c Clause 2 Article 10 of the Law on Citizen Identity Card wishing to extract and use information in the National population database and being provided with information from the National population database by presiding authorities of the National population database.

2. Fee payers shall submit fees upon receiving information from the presiding authorities of National population database.

Article 3. Fee collectors

Fee collectors according to this Circular include: Police Department for Administrative Management of Social Order (Ministry of Public Security), Provincial Police Department for Administrative Management of Social Order, district police authorities and commune police authorities.

Article 4. Fee amount

1. Fees for verifying citizen information and extracting information

a) From September 17, 2022 to December 31, 2023 inclusive, the fee shall equal 50% of the value under Section I of the Appendix on fee for extracting and using information in the National population database attached hereto.

b) From January 1, 2024, the fee shall equal the value under Section I of the Appendix on fee for extracting and using information in the National population database attached hereto.

...

...

...

Hãy đăng nhập hoặc đăng ký Thành viên Pro tại đây để xem toàn bộ văn bản tiếng Anh.



Article 5. Fee declaration and submission

1. Before the end of the 5th of each month, fee collectors must send fees collected in the previous month to fee accounts waiting to be submitted to the budget at the State Treasury.

2. Fee collectors shall declare, submit fees on a monthly basis and make statements annually according to Law on Tax Administration and Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government elaborating to Law on Tax Administration.

Article 6. Fee management and use

Fee collectors are allow to retain 30% of the collected fees to cover expenses in accordance with Article 5 of Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government and submit 70% of the collected fee to the state budget (central government budget).

Article 7. Organizing implementation

1. This Circular comes into force from September 17, 2022.

2. Other contents relating to collection, submission, management, use, receipt vouchers, publicizing of fee collection that are not mentioned under this Circular shall conform to the Law on Fees and Charges, Decree no. 120/2016/ND-CP , the Law on Tax Administration, Decree No. 126/2020/ND-CP , Decree No. 11/2020/ND-CP dated January 20, 2020 of the Government, Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government, and Circular No. 78/2021/TT-BTC dated September 17, 2021 of the Minister of Finance.

3. If legislative documents referred to in this Circular are amended or superseded by other legislative documents, the new documents shall prevail.

...

...

...

Hãy đăng nhập hoặc đăng ký Thành viên Pro tại đây để xem toàn bộ văn bản tiếng Anh.



 

 

PP. MINISTER
DEPUTY MINISTER




Ta Anh Tuan

 

3.069

DMCA.com Protection Status
IP: 3.141.31.45