Thông tư 175/2010/TT-BTC sửa đổi Thông tư 84/2008/TT-BTC hướng dẫn Luật thuế thu nhập cá nhân và hướng dẫn thi hành nghị định 100/2008/NĐ-CP do Bộ Tài chính ban hành

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