Thông tư 79/2022/TT-BTC của Bộ Tài chính về việc sửa đổi, bổ sung một số văn bản quy phạm pháp luật do Bộ Tài chính ban hành

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 MINISTERTHE DEPUTY MINISTERNguyen Duc Chi