Circular 43/2023/TT-BTC declaration of information about registering household registration books, temporary residence books

CIRCULAR

Amending and supplementing a number of articles of Circulars relating to the submission, presentation and declaration of information about registering household registration books, temporary residence books or documents required certification of the residence places’ authorities when performing policies or carrying out administrative procedures under the Ministry of Finance's state management

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Pursuant to the Law on Independent Audit dated March 29, 2011;

Pursuant to the Law on Prices dated June 20, 2012;

Pursuant to the Law on Accounting dated November 20, 2015;

Pursuant to the Law on Charges and Fees dated November 25, 2015;

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to the Law on Securities dated November 26, 2019;

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

Pursuant to the Government’s Decree No. 104/2022/ND-CP dated December 21, 2022, amending and supplementing a number of articles of Decrees relating to the submission and presentation of household registration books and temporary residence books when carrying out administrative procedures or providing public services

Pursuant to the Government's Decree No. 14/2023/ND-CP dated April 20, 2023, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Department of Legal Affairs;                                                                                                

The Minister of Finance hereby promulgates the Circular amending and supplementing a number of articles of Circulars relating to the submission, presentation and declaration of information about registering household registration books, temporary residence books or documents required certification of the residence places’ authorities when performing policies or carrying out administrative procedures under the Ministry of Finance's state management.

Article 1. Amending and supplementing a number of articles of the Minister of Finance's Circular No. 46/2014/TT-BTC dated April 16, 2014, on the examination, management, grant and revocation of valuer cards

1. To amend and supplement Points a and b, Clause 1, Article 5 as follows:

“a) An application form for examination, with a 4x6cm color photo taken within 6 months to the date of registration for examination, made according to the form provided in Appendix No. 02a. A certification of the actual working period at the agency or unit according to the professional specified in Clause 3, Article 5 of this Circular, bearing the at-law representative's signature and the unit’s or agency's stamp, made according to the form provided in Appendix No. 02b to this Circular;

An applicant registering for the examination for the first time must register at least 3/5 major subjects specified at Point a, Clause 1, Article 8 of this Circular;

b) A resume;”.

2. To amend and supplement Point a, Clause 1, Article 12 as follows:

“a) An application form for the test, with a 4x6cm color photo taken within 6 months to the date of registration for the test, made according to the form provided in Appendix No. 03 to this Circular.”.

3. To repeal the phrase “the at-law representative of an agency or unit, or the People's Committee of ward or commune where he/she is residing (sign, write the full name and seal)” in Appendices No. 02a, 03 to Circular No. 46/2014/TT-BTC.

Article 2. Amending and supplementing a number of Appendices to the Minister of Finance’s Circular No. 197/2015/TT-BTC dated October 19, 2020, on securities practice

1. To repeal Appendices No. I, II and III to Circular No. 197/2015/TT-BTC.

2. To replace the phrase “Place of registration of permanent residence:” at Point 5, Appendix No. IV to Circular No. 197/2015/TT-BTC with the phrase “Place of permanent residence:”. 

Article 3. Amending and supplementing Clause 3, Article 4 of the Minister of Finance’s Circular No. 152/2016/TT-BTC dated October 17, 2016, on the management and use of support funding for basic training courses and under 3-month training courses

“3. For employees in rural areas: Employees permanently residing in communes, wards or townships who are directly engaged in agriculture or belong to households whose agricultural land is recovered.”.

Article 4. Amending and supplementing a number of provisions of Article 5 of the Ministry of Finance's Circular No. 229/2016/TT-BTC dated November 11, 2016, on the rates, collection, submission and management of the charge for registration and grant of license plates for road motor vehicles

1. To amend and supplement Clause 3, Article 5 as follows: 

“An organization or individual shall pay fees for registration or grant of license plates for the vehicles at the rates applicable to the locality where he/she is residing, or it is located. Payment shall be made according to the address where its headquarter is located as stated in the business registration certificate (for organizations), or according to the place of permanent residence (for individuals).

For police automobiles and motorbikes used for security purposes which are registered at area I or Traffic Police Departments, the rates applicable to area I shall be applied. In case of granting new registration certificates and license plates, the minimum rates specified in Section I of this Charge Tariff shall be applied.”.

2. To replace the phrase “household registration” in Clause 4, Article 5 of Circular No. 229/2016/TT-BTC with the phrase “place of permanent residence”.

Article 5. Amending and supplementing a number of articles of the Minister of Finance's Circular No. 91/2017/TT-BTC dated August 31, 2017, on exams, issuance, and management of audit practicing certificates and accounting practicing certificates

1. To amend and supplement Point a, Clause 1, Article 5 as follows:

“a) An application form for examination, with a 3x4cm color photo, made according to the form provided in Appendix No. 02a or 02b to this Circular, and a certification of the actual period working in the field of finance, accounting or audit, bearing the signature of the at-law representative (or authorized person) and stamp of the agency or unit, made according to the form provided on Appendix No. 06 to this Circular;”.

2. To amend and supplement Point c, Clause 1, Article 5 as follows:

“c) A resume;”.

3. To amend and supplement Point a, Clause 2, Article 5 as follows:

“a) An application for examination, with a 3x4cm color photo, made according to the form provided in Appendix No. 02a or 02b to this Circular;”.

4. To amend and supplement Point a, Clause 3, Article 5 as follows:

“a) An application for examination, with a 3x4cm color photo, made according to the form provided in Appendix No. 02b to this Circular;”.

5. To amend and supplement Point c, Clause 3, Article 5 as follows:

“c) A resume;”.

6. To amend and supplement Point a, Clause 1, Article 11 as follows:

“a) An application for examination, with a 3x4cm color photo, made according to the form provided in Appendix No. 02c to this Circular;”.

7. To amend and supplement Point e, Clause 1, Article 11 as follows:

“e) A resume;”.

8. To repeal the phrase “Certification of the agency or unit where he/she is working, or the People's Committee of the locality where he/she is residing” in Appendices No. 02a, 02b and 02c to Circular No. 91/2017/TT-BTC.

Article 6. Amending and supplementing a number of Appendices to the Minister of Finance’s Circular No. 97/2020/TT-BTC dated November 16, 2020, guiding the operation of Vietnam-based representative offices and branches of foreign securities companies and foreign fund management companies

To replace the phrase “place of registration of permanent residence (for Vietnamese)” at Point 1, Section I of Appendix I and Point 1, Section II of Appendix V to Circular No. 97/2020/TT-BTC with the phrase “place of permanent residence (for Vietnamese people:)”.

Article 7. Amend and supplement a number of articles of 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 of October 19, 2020

1. To amend and supplement Clause 1, Article 53 as follows:

“1. In case of transfer, inheritance, and presentation of gifts being real estate (including also future houses, future construction works, construction works and houses that have been handed over by project owners and put into use but not yet granted land use rights certificates and house and land-attached asset ownership certificates in accordance with the law on housing and the law on real estate business) between the husband and wife, between the natural parent and natural child or between the adoptive parent and adopted child; between the parent-in-law and daughter-in-law; between the parent-in-law and son-in-law; between the grandparent and grandchild; and between siblings, a tax exemption dossier must comprise:

A personal income tax declaration made according to Form No. 03/BDS-TNCN provided in Appendix II of this Circular.

Tax offices shall exploit information in the National Population Database in accordance with Article 84 of this Circular to settle the procedures for tax exemption for taxpayers. In case of failing to exploit the information about citizens’ residence in the National Population Database, the taxpayers shall provide papers related to the identification of subjects eligible for tax exemption, specifically as follows:

a) For real estate transferred, inherited or presented as a gift between the husband and wife, one of the following papers is required: Certification of residence information or a Notice of the personal identification number and citizen information in the National Population Database, or a copy of the marriage certificate or the court ruling on divorce and remarriage (in case of division of house due to divorce, or consolidation of ownership due to remarriage).

b) For real estate transferred, inherited or presented as a gift between the natural parent and natural child, either of the following papers is required: Certification of residence information or a Notice of the personal identification number and citizen information in the National Population Database, or a copy of the birth certificate. For a child born out of wedlock, there must be a copy of a competent agency’s decision on parent and child recognition.

c) For real estate transferred, inherited or presented as a gift between the adoptive parent and adopted child, either of the following papers is required: Certification of residence information or a Notice of the personal identification number and citizen information in the National Population Database, or a copy of a competent agency’s decision on recognition of child adoption.

d) For real estate transferred, inherited or presented as a gift between the paternal grandparent and grandchild, the following papers are required: A copy of the grandchild’s birth certificate and a copy of his/her father’s birth certificate; or a Certification of the residence information a Notice of the personal identification number and citizen information in the National Population Database showing the relationship between the paternal grandparent and grandchild; or other papers, certified by a competent agency, proving the relationship between the paternal grandparent and grandchild.

dd) For real estate transferred, inherited or presented as a gift between the maternal grandparent and grandchild, the following papers are required: A copy of the grandchild’s birth certificate and a copy of his/her mother’s birth certificate; or a Certification of the residence information a Notice of the personal identification number and citizen information in the National Population Database showing the relationship between the maternal grandparent and grandchild; or other papers, certified by a competent agency, proving the relationship between the maternal grandparent and grandchild.

e) For real estate transferred, inherited or presented as a gift between siblings, the following papers are required: A Certification of the residence information a Notice of the personal identification number and citizen information in the National Population Database of the transferor and the transferee showing that they have the same parents or have the same father or mother, or other papers, certified by a competent agency, proving that they have a blood relationship.

g) For real estate transferred, inherited or presented as a gift between the parent-in-law and daughter-in-law or between the parent-in-law and son-in-law, the following papers are required: A Certification of the residence information a Notice of the personal identification number and citizen information in the National Population Database showing the relationship between the parent-in-law and daughter-in-law, or between the parent-in-law and son-in-law; or copies of the marriage certificate and birth certificate of the husband or wife for use as a basis for determining the relationship between the transferor being the parent-in-law and daughter-in-law or between the parent-in-law and son-in-law.

h) In case of transfer, inheritance or presentation of gifts being real estate that is eligible for tax exemption under Clause 1 of this Article, in addition to the above documents, the transferor and the transferee, heir or gift recipient may use other documents bearing the competent agency’s certification of the relationship between the transferor and the transferee, heir or gift recipient for use as a basis for determining income eligible for tax exemption.”.

2. To amend and supplement Point b and Point c, Clause 2, Article 60 as follows:

“b) For households of ethnic minorities, the tax office shall exploit information in the National Population Database in accordance with Article 84 of this Circular, to determine the place of permanent residence of the household of ethnic minority in the locality where the land eligible for land use levy reduction or exemption is located. In case of failing to exploit the citizen information from the National Population Database, the tax office shall request the provision of a copy of the Certification of the residence information Notice of the personal identification number and citizen information in the National Population Database.

c) For poor households, the tax office shall exploit information in the National Population Database in accordance with Article 84 of this Circular, to determine the place of permanent residence of the poor household in the locality where the land eligible for land use levy reduction or exemption is located. In case of failing to exploit the citizen information from the National Population Database, the tax office shall request the provision of a copy of the Certification of the residence information Notice of the personal identification number and citizen information in the National Population Database; Certification of the poor household status made by a competent agency as prescribed by the Ministry of Labor, Invalids and Social Affairs.”.

3. To amend and supplement Point c, Clause 3, Article 60 as follows:

“c) The tax office shall exploit information in the National Population Database in accordance with Article 84 of this Circular, to determine the place of permanent residence of the household of ethnic minority or poor household living in extremely difficult commune in ethnic minority-inhabited and mountainous area. In case of failing to exploit the citizen information from the National Population Database, the tax office shall request the provision of a copy of the Certification of the residence information Notice of the personal identification number and citizen information in the National Population Database. Particularly for poor households, a written certification of the poor household status made by a competent agency as prescribed by the Ministry of Labor, Invalids and Social Affairs is required.”.

4. To amend and supplement Clause 11, Article 61 as follows:

“11. In case of proving a family relationship, the tax office shall exploit information in the National Population Database in accordance with Article 84 of this Circular to settle the procedures for registration fee exemption for the taxpayer. In case of failing to exploit the information about a citizen's residence in the National Population Database, the taxpayer shall provide one of the following documents may be used, depending on the relationship:  Certification of the residence information Notice of the personal identification number and citizen information in the National Population Database, marriage certificate, birth certificate, child adoption recognition decision issued by a competent state agency in accordance with law, or written confirmation on the relationship, made by a competent state agency.”.

5. To amend and supplement Item a.2.2, Clause 3, Article 70 as follows:

“a.2.2) A written certification of the management agency or the establishment registration certificate is required, for organizations.”.

6. To amend and supplement Article 84 as follows:

“Article 84. Use of the National Population Database

When papers on profiles, identities, and residence of citizens that are components required for the dossiers specified in this Circular are included in the National Population Database, tax offices shall use information in the National Population Database for settling administrative procedures for taxpayers under regulations.”.

Article 8. Repealing a number of provisions of other Circulars promulgated by the Minister of Finance

1. To repeal the phrase “Registration of permanent residence at:” at Point 5 Appendix No.  01/DKHN, Point 4 Appendix No. 04/DKHN, Point 3 Appendix No. 05/DKHN to the Minister of Finance’s Circular No. 202/2012/TT-BTC dated November 19, 2012, guiding the registration, management and announcement of the list of certified public accountants.

2. To repeal the phrase “the place of permanent residence” in Clause 7, Article 5, and repeal the phrase “Place of registration of permanent residence:” at Point 7, Point 8 Part 1 and Point 1 Part 2 of Appendix No. I, Point 8 Section I and Point 4 Section II of Appendix No. II, Points (1) and (2) Section I and Point (1) Section II of Appendix No. IV, Point 4 Section II of Appendix No. VIII to the Minister of Finance’s Circular No. 203/2012/TT-BTC dated December 19, 2012, on the order and procedures for grant, management and use of certificates of eligibility for provision of audit services.

3. To repeal Clause 2 Article 13, Clause 1 Article 14, Point c Item 1.2 Clause 1 Article 15 of the Minister of Finance's Circular No. 76/2014/TT-BTC dated June 16, 2014, guiding a number of articles of the Government’s Decree No. 45/2014/ND-CP of May 15, 2014, providing the collection of land use levy.

4. To repeal the phrase “Registration of permanent residence at:” at Point 5 Appendix No.  01/DKHN, Point 4 Appendix No. 04/DKHN to the Minister of Finance’s Circular No. 296/2016/TT-BTC dated November 15, 2016, guiding the grant, revocation and management of accounting practice service registration certificates.

5. To repeal the phrase “Place of registration of permanent residence:” At Point 7, Point 8 Section I and Point 1, Point 2 Section I Part II of Appendix No. 1; Point 6 Section I and Point 5 Section II of Appendix No. 2; Point 3 and Point 4 of Appendix No. 6 to the Minister of Finance’s Circular No. 297/2016/TT-BTC dated November 15, 2016, on the grant, management and use of certificates of eligibility for provision of accounting services.

6. To repeal the phrase “Place of registration of permanent residence” in Clause 1 Article 3 of the Minister of Finance's Circular No. 39/2020/TT-BTC dated May 15, 2020, on amending and supplementing the reporting regime specified in a number of Circulars in the fields of accounting and independent audit.

7. To repeal the phrase “household registration” at the sixth dash, Point a, Clause 1, Article 25 of the Minister of Finance's Circular No. 15/2022/TT-BTC dated March 4, 2022, on management and use of funding for implementation of the National Target Program on Socio-Economic Development in Ethnic Minority-Inhabited and Mountainous Areas in the 2021-2030 period, phase I: from 2021 to 2025.

8. To repeal the phrase “household registration” at Point a, Clause 1, Article 17 of the Minister of Finance’s Circular No. 46/2022/TT-BTC dated July 28, 2022, on management, use and finalization of expenses allocated from central budget to implement the National Target Program on sustainable poverty reduction in the 2021-2025 period.

Article 9.  Effect

1. This Circular takes effect from June 27, 2023.

2. The Chief of the Ministry Office, Director of the Department of Legal Affairs, Director of the Department of Price Management, Director of the Department of Accounting and Auditing Regulations, Director General of Taxation, Chairperson of the State Securities Commission, heads of relevant units under the Ministry of Finance, and concerned organizations and individuals shall implement this Circular./.