VietnameseDecision No. 102/2008/QD-BTC dated November 12, 2008 of the Ministry of Finance issuing standard forms for receipts for personal income tax
ATTRIBUTE
Decision No. 102/2008/QD-BTC dated November 12, 2008 of the Ministry of Finance issuing standard forms for receipts for personal income tax
| Issuing body: | Ministry of Finance | Effective date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Official number: | 102/2008/QD-BTC | Signer: | Do Hoang Anh Tuan |
| Type: | Decision | Expiry date: | Updating |
| Issuing date: | 12/11/2008 | Effect status: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Fields: | Tax - Fee - Charge |
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Effect status: Known
THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness |
No. 102/2008/QD-BTC | Hanoi, November 12th, 2008 |
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.
FOR THE MINISTER OF FINANCE DEPUTY MINISTER Do Hoang Anh Tuan |
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