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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. 102/2008/QD-BTC
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Hanoi,
November 12th, 2008
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DECISION
ISSUING
STANDARD FORMS FOR RECEIPTS FOR PERSONAL INCOME TAX
THE MINISTER OF FINANCE
Pursuant to the Law on Personal Income
Tax dated
21 November 2007; Pursuant to
the Law on Tax Management dated
29 November 2006;
Pursuant to Decree 100/2008/ND-CP of the Government dated 8 September 2008 providing implementing
guidelines on the Law on Personal
Income
Tax;
Pursuant to Decree 77/2003/ND-CP of the Government dated 1 July 2003 on functions, duties, powers and
organizational structure of the
Ministry of Finance;
Pursuant to Circular 84/2008/TT-BTC of the Ministry of Finance dated
30 September 2008 providing implementing guidelines
on the Law on Personal Income
Tax and on Decree 100
above;
Having considered
the proposal of the General Director
of the General Department of Taxation.
DECIDES:
Article 1
To
issue with this Decision the standard forms for receipt of personal income tax being Form No. CTT 55
which shall be used by the tax office to prepare a receipt and issue it to individuals paying personal income tax
directly at the tax office; and certificate of withheld personal income tax being Form No. CTT 56 which
shall be used by income-paying entities to prepare the certificate and issue it to individuals for whom such
income-paying entity must withhold
tax [by deducting it at the
source].
Article 2
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Article 3
This Decision shall be of full force and effect fifteen (15) days after the date on which it is published in the
Official Gazette.
Article 4
The General Director of the General Department of Taxation
shall be responsible
for implementation of this Decision.
FOR
THE MINISTER OF FINANCE
DEPUTY MINISTER
Do Hoang Anh Tuan
Form No. CTT 55
Serial No:..
No:.
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MINISTRY
OF FINANCE
GENERAL DEPARTMENT OF TAXATION
SOCIALIST
REPUBLIC OF VIET NAM
Independence Freedom Happiness
RECEIPT
OF PERSONAL INCOME TAX
(Original
1: For checking)
[1] Full name of
taxpayer:..
...
...
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[2] Tax identification number: -
...
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[4] Resident individual:1 ..[5] Non-resident individual:.. 1.
[6] Contact Address
or Telephone Number:
..
[7] ID/Passport
Number: .
[8] Place of issue: [9] Date of issue .
[10] Type of income:
Tax period
Taxable income
Assessable
income
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Income tax
withheld/ temporarily
paid
Income tax
paid for this period
[11]
[12]
[13]
[14]
[15]
[16]
Month
...
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Total
...
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[17] Personal income tax paid for this period (in words):
....................................................................................
..
DateMonthYear
Director of Tax Office
(Signature, seal, full name and designation)
Form No. CTT 56
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MINISTRY OF
FINANCE
GENERAL DEPARTMENT OF TAXATION
SOCIALIST
REPUBLIC OF VIET NAM
Independence Freedom Happiness
...
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(Original
1: For checking)
I. INFORMATION ABOUT THE INCOME-PAYING ENTITY
[1] Name of the income-paying
entity: ..
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[2] Tax identification number: -
[3] Address:
..
[4] Telephone number:
II. INFORMATION ABOUT THE TAXPAYER
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[6] Tax identification number: -
[7] Nationality:
[8] Resident individual:..1. [9] Non-resident individual:. 1 ..
[10] Contact Address
or Telephone Number: ..
[11] ID/Passport Number: ...
[12] Place of issue:
[13] Date of issue:
[14] Type of income:
...
...
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[16] Total taxable income which must
be withheld: ..
[17] Total assessable
income:
[18] Amount of
personal income tax withheld: .
[19] Amount of residual income received by taxpayer ([16 17]):
..
DateMonthYear
Income-paying
entity
(Signature, seal, full name and designation)