Circular 79/2022/TT-BTC amend legal documents promulgated by the Ministry of Finance

Circular

Amending and supplementing a number of legal documents promulgated by the Ministry of Finance

Pursuant to the Law on Personal Income Tax, and the Law Amending and Supplementing a Number of Articles of the Law on Personal Income Tax dated November 21, 2007; Pursuant to the Customs Law dated June 23, 2014;

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

Pursuant to the Law on Promulgation of Legal Documents dated June 22, 2015;

Pursuant to the Law Amending and Supplementing a Number of Articles of the Law on Promulgation of Legal Documents dated June 18, 2020;

Pursuant to the Law on Residence dated November 13, 2020;

Pursuant to the Government’s Decree No. 65/2013/ND-CP of June 27, 2013, detailing a number of articles of the Law on Personal Income Tax and the Law Amending and Supplementing a Number of Articles of the Law on Personal Income Tax;

Pursuant to the Government’s Decree No 34/2016/ND-CP of May 14, 2016, detailing a number of articles of, and providing measures for implementing, the Law on Promulgation of Legal Documents;

Pursuant to the Government’s Decree No. 154/2020/ND-CP of December 31,2020, amending and supplementing a number of articles of the Government’s Decree No. 34/2016/ND-CP of May 14, 2016, detailing a number of articles of, and providing measures for implementing, the Law on Promulgation of Legal Documents;

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

At the proposal of the General Director of Customs; the General Director of Taxation;

The Minister of Finance promulgates the Circular on amending and supplementing a number of legal documents promulgated by the Ministry of Finance.

Article 1. Amending and supplementing Point g, Clause 1, Article 9 of the Minister of Finance’s Circular No. 111/2013/TT-BTC dated August 15, 2013, guiding the Law on Personal Income Tax, the Law Amending and Supplementing a Number of Articles of the Law on Personal Income Tax and the Government’s Decree No. 65/2013/ND-CP detailing a number of articles of the Law on Personal Income Tax and the Law Amending and Supplementing a Number of Articles of the Law on Personal Income Tax as follows:

“g) Dossiers evidencing dependants

g.1) For children:

g.1.1) For an under-18 child, a copy of his/her birth certificate and a copy of his/her identity card or citizen identification (if any).

g.1.2) For a child aged 18 years or older who suffers from disabilities and has no working capacity, the dossier comprises:

g.1.2.1) A copy of his/her birth certificate and a copy of his/her identity card or citizen identification (if any).

g.1.2.2) A copy of the certificate of disability as prescribed by the law on persons with disabilities.

g.1.3) For a child who is studying at an educational level provided in Item d.1.3, Point d, Clause 1 of this Article, the dossier comprises:

g.1.3.1) A copy of his/her birth certificate.

g.1.3.2) A copy of his/her student card or declaration certified by his/her school or other papers proving that he/she is studying at that university, college, professional secondary school or vocational training school.

g.1.4) For an adopted, out-of-wedlock child or stepchild, in addition to the papers required for each case above, there must be other papers proving the relation between the taxpayer and this child, such as a copy of a competent state agency’s decision on recognition of child adoption or recognition of father, mother or child acknowledgement, etc.

g.2) For spouses:

- A copy of his/her identity card or citizen identification.

- A copy of a written certification of residence information or the notice of personal identification number and information on the National Population Database or another paper issued by the Public Security (proving spousal relationship) or a copy of a marriage certificate.

For a spouse who is of working age, in addition to the above papers, there must be papers proving that this person has no working capacity, such as a copy of the certificate of disability as prescribed by the law on persons with disabilities, for persons with disabilities having no working capacity, copy of the health record, for patients of diseases rendering them incapable of working (such as AIDS, cancer, chronic kidney failure, etc.).

g.3) For blood parents or siblings (or parents-in-law), stepparents or lawful adoptive parents:

- A copy of the identity card or citizen identification.

- Lawful papers proving the relation between the dependant and the taxpayer such as a copy of a written certification of residence information or the notice of personal identification number and information on the National Population Database or another paper issued by the Public Security, or the birth certificate, or a competent state agency’s decision on recognition of the parent or child acknowledgement.

For a dependant of working age, in addition to the above papers, there must be papers proving that this person has no working capacity, such as a copy of the certificate of disability as prescribed by the law on persons with disabilities, for persons with disabilities having no working capacity, copy of the health record, for patients of diseases rendering them incapable of working (such as AIDS, cancer, chronic kidney failure, etc.).

g.4) For other persons specified at Item d.4, Point d, Clause 1 of this Article, a dossier comprises:

g.4.1) A copy of the identity card or citizen identification or birth certificate.

g.4.2) Other lawful papers for identifying the nurturing responsibility as prescribed by law.

For a dependant of working age, in addition to the above papers, there must be papers proving that this person has no working capacity, such as a copy of the certificate of disability as prescribed by the law on persons with disabilities, for persons with disabilities having no working capacity, copy of the health record, for patients of diseases rendering them incapable of working (such as AIDS, cancer, chronic kidney failure, etc.).

Lawful papers specified at Item g.4.2, Point g, Clause 1 of this Article are any legal documents identifying the relation between the taxpayer and the dependant, such as:

- Copy of the document determining the nurturing responsibility as prescribed by law (if any).

- A copy of a written certification of residence information or the notice of personal identification number and information on the National Population Database or another paper issued by the Public Security.

- The taxpayer's self-declaration made according to the form promulgated together with the Minister of Finance’s Circular No. 80/2021/TT-BTC dated September 29, 2021, guiding the implementation of a number of articles of the Law on Tax Administration and the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration, certified by the commune-level People’s Committee of the locality where the taxpayer resides that the dependant is living together with the taxpayer.

- The taxpayer's self-declaration made according to the form promulgated together with the Minister of Finance’s Circular No. 80/2021/TT-BTC dated September 29, 2021, guiding the implementation of a number of articles of the Law on Tax Administration and the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration, certified by the commune-level People’s Committee of the locality where the taxpayer resides that the dependant is living in the locality and no person is nurturing him/her (if the dependant is not living together with the taxpayer).

g.5) Resident individuals being foreigners who have no dossiers as guided for each specific case above must produce similar legal documents to evidence their dependants.

g.6) For taxpayers working at economic organizations or administrative or non-business agencies whose parents, spouses, children or other persons regarded as dependants are named in taxpayers’ resumes, the dossier evidencing dependants complies with Items g.1, g.2, g.3, g.4 and g.5, Point g, Clause 1 of this Article, or comprises only the dependant registration declaration made according to the form promulgated together with the Minister of Finance’s Circular No. 80/2021/TT-BTC dated September 29, 2021, guiding the implementation of a number of articles of the Law on Tax Administration and the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration, which is certified on the left of the declaration by the unit head .

The unit head shall take responsibility only for information on full names of dependants, their years of birth and relation with the taxpayer while the taxpayer shall declare and take responsibility for other information.

g.7) From the date on which the tax offices notifies the completion of data connection with the National Population Database, the taxpayer is not required to submit documents to prove dependents if the information in these papers is already in the National Population Database.”

Article 2. Annulling the Minister of Finance’s Circular No. 20/2014/TT-BTC dated February 12, 2014, prescribing the import of automobiles and motorcycles as personal effects of overseas Vietnamese who are permitted to register permanent residence in Vietnam

1. To annul  the entire Minister of Finance’s Circular No. 20/2014/TT-BTC dated February 12, 2014, prescribing the import of automobiles and motorcycles as personal effects of overseas Vietnamese who are permitted to register permanent residence in Vietnam.

2. The import of automobiles and motorcycles as personal effects shall comply with the Minister of Finance’s Circular No. 143/2015/TT-BTC dated September 11, 2015, prescribing customs procedures for, and management of, automobiles and motorcycles of subjects permitted to import or temporarily import these automobiles and motorcycles for non-commercial purposes and the Minister of Finance’s Circular No. 45/2022/TT-BTC dated July 27, 2022, amending and supplementing the Minister of Finance’s Circular No. 143/2015/TT-BTC dated September 11, 2015.

Article 3. Amending and supplementing a number of forms promulgated together with the Minister of Finance’s Circular No. 22/2019/TT-BTC dated April 16, 2019, amending and supplementing a number of articles of the Minister of Finance’s Circular No. 12/2015/TT- BTC dated January 30, 2015, detailing the procedures for grant of professional certificates of customs declaration; grant and revocation of customs agent identification numbers; order and procedures for recognition and operation of customs agencies

To replace Form No. 02, Form No. 03 and Form No. 11 promulgated together with Circular No. 22/2019/TT-BTC dated April 16, 2019, with Form No. 02, Form No. 03 and Form No. 11 in the Appendix to this Circular.

Article 4. Effect

1. This Circular takes effect on January 01, 2023.

2. The Chief of the Ministry of Finance’s Office, the General Director of Customs; the General Director of Taxation, the heads of relevant units under the Ministry of Finance and relevant organizations and individuals shall implement this Circular./.

For the Minister of Finance

The Deputy Minister

NGUYEN DUC CHI