Decision No. 102/2008/QD-BTC of November 12th, 2008, issuing standard forms for receipts for personal income tax.

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

The General Department of Taxation shall be responsible for printing, issuing, managing and guiding use of the standard form receipt and certificate referred to in article 1, in accordance with regulations on management and use of tax documents.

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.

RECEIPT OF PERSONAL INCOME TAX

(Original 1: For checking)

[1] Full name of taxpayer:..

[2] Tax identification number: -

[3] Nationality: .

[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:

[17] Personal income tax paid for this period (in words):

....................................................................................

..

CERTIFICATE OF PERSONAL INCOME TAX WITHHELD

(Original 1: For checking)

I. INFORMATION ABOUT THE INCOME-PAYING ENTITY

[1] Name of the income-paying entity: ..

[2] Tax identification number: -

[3] Address: ..

[4] Telephone number:

II. INFORMATION ABOUT THE TAXPAYER

[5] Full name:

[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:

[15] Time of income payment: Month .. Year: .

[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]):

..