VietnameseOfficial Dispatch No. 8817/BTC-TCT dated July 08, 2013 of the Ministry of Finance on the implementation of some provisions take effect on July 01, 2013 at the Law on amending and supplementing some articles of the Law on Personal Income Tax
ATTRIBUTE
Official Dispatch No. 8817/BTC-TCT dated July 08, 2013 of the Ministry of Finance on the implementation of some provisions take effect on July 01, 2013 at the Law on amending and supplementing some articles of the Law on 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: | 8817/BTC-TCT | Signer: | Do Hoang Anh Tuan |
| Type: | Official Dispatch | Expiry date: | Updating |
| Issuing date: | 08/07/2013 | 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 |
For more details, click here.
Download files here.
LuatVietnam.vn is the SOLE distributor of English translations of Official Gazette published by the Vietnam News Agency
Effect status: Known
THE MINISTRY OF FINANCE
Official Dispatch No. 8817/BTC-TCT dated July 08, 2013 of the Ministry of Finance on the implementation of some provisions take effect on July 01, 2013 at the Law on amending and supplementing some articles of the Law on Personal Income Tax
Respectfully to: Taxation Departments of provinces, central-affiliated cities
On November 22, 2012, the National Assembly passed the Law amending and supplementing a number of articles of the Law on personal income tax, of which some provisions are taken effect on July 01, 2013.
Based on provisions on Law on personal income tax and Law amending and supplementing a number of articles of Law on personal income tax, the Government issued the Decree No. 65/2013/ND-CP dated 27/6/2013 detailing implementation.
At present, the Ministry of Finance is expeditiously completing draft to promulgate Circular guiding implementation of provisions of Law and Decree.
In order to carry out provisions which take effect on 01/7/2013 of Law on amending and supplementing a number of articles of Law on personal income tax, while waiting promulgation of a guiding Circular, the Ministry of Finance suggest Taxation Departments of provinces, central-affiliated cities to care, direct implementation of the following affairs:
1. To coordinate with concerned agencies at localities to push up calling, propagation about Law amending and supplementing a number of articles of Law on personal income tax which has been adopted by the National Assembly to organizations, enterprises, households, individuals .
2. To notify organizations and enterprises in geographical areas and carry out the following content:
2.1. To apply the reduction level based on family circumstances for resident individuals with income from salaries or wages, from business as follows:
- Reduction for taxpayer is 9 million dong/month;
- Reduction for each dependant who belongs to the reduced case is 3.6 million dong/month.
Click download to see the full text
Processing, please wait...
LuatVietnam.vn is the SOLE distributor of English translations of Official Gazette published by the Vietnam News Agency
VIETNAMESE DOCUMENTS
Official Dispatch 8817/BTC-TCT ZIP (Word)ENGLISH DOCUMENTS
LuatVietnam's translation
Official Dispatch 8817/BTC-TCT DOC (Word)This utility is available to subscribers only. Please log in to a subscriber account to download. Don’t have an account? Register here
* Note: To view documents downloaded from LuatVietnam.vn, please install DOC, DOCX and PDF file readers
For further support, please call 19006192
