Decision No. 102/2008/QĐ-BTC issues models of tax revenue documents for personal income tax, including Personal Income Tax Receipt and Withholding Tax Certificate for Personal Income Tax. This document regulates printing, issuing, managing, and guiding the use of these documents.
Đối tượng áp dụng
Tax authorities, organizations or individuals paying income, and individuals paying personal income tax
Các điểm cốt lõi
- Organizations or individuals paying income must issue and provide Withholding Tax Certificate for Personal Income Tax - CTT56 to individuals whose income is subject to withholding (Article 1).
- Tax authorities must issue and provide Personal Income Tax Receipt - CTT55 to individuals who pay personal income tax directly at the tax authority (Article 1).
- The General Department of Taxation is responsible for organizing printing, issuing, managing, and guiding the use of personal income tax revenue documents as prescribed (Article 2).
- Taxpayers can easily access information about their tax payments through Personal Income Tax Receipt.
- Organizations or individuals paying income will find it easier to withhold and manage personal income tax for recipients.
- Tax authorities can closely monitor the tax collection process through the specified documents.
🌐 Tác động xã hội từ văn bản này
- Taxpayers can easily access information about their tax payments.
- Organizations or individuals paying income will find it easier to withhold and manage personal income tax for recipients.
- Tax authorities can closely monitor the tax collection process.
❓ Câu hỏi thường gặp
What tax revenue documents does Decision No. 102/2008/QĐ-BTC regulate?
This decision regulates Personal Income Tax Receipt - CTT55 and Withholding Tax Certificate for Personal Income Tax - CTT56.
Who must issue and provide the Withholding Tax Certificate for Personal Income Tax?
Organizations or individuals paying income must issue and provide the Withholding Tax Certificate for Personal Income Tax to individuals whose income is subject to withholding.
Who is responsible for organizing printing, issuing, managing, and guiding the use of personal income tax revenue documents?
The General Department of Taxation is responsible for this.
Toàn văn
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
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Decision No. 102/2008/QĐ-BTC |
Hanoi, November 12, 2008 |
DECISION
On the issuance of a model tax receipt for personal income tax
THE MINISTER OF FINANCE
Pursuant to the Law on Personal Income Tax No. 04/2007/QH12 dated November 21, 2007;
Pursuant to the Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006;
Pursuant to Decree No. 100/2008/NĐ-CP dated September 8, 2008 of the Government detailing the implementation of the Law on Personal Income Tax;
Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government regarding functions, tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to Circular No. 84/2008/TT-BTC dated September 30, 2008 guiding the implementation of certain provisions of the Law on Personal Income Tax and Decree No. 100/2008/NĐ-CP dated September 8, 2008 of the Government detailing the implementation of the Law on Personal Income Tax;
Considering the proposal of the Director General of the General Department of Taxation,
DECIDES:
Article 1. To issue a model tax receipt for personal income tax, including: Receipt No. CTT55 for the tax authority to issue and deliver to individuals who pay personal income tax directly at the tax office; Withholding Tax Certificate No. CTT56 for organizations or individuals paying income to issue and deliver to individuals whose income is subject to withholding tax.
Article 2. The General Department of Taxation shall be responsible for organizing the printing, distribution, management, and guidance on the use of personal income tax receipts in accordance with Article 1 of this Decision and regulations governing the management and use of tax stamps.
Article 3. This Decision takes effect 15 days after its publication in the Official Gazette and shall be implemented as of January 1, 2009.
Article 4. The Director General of the General Department of Taxation is responsible for implementing this Decision./.
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DEPUTY MINISTER VICE MINISTER (Signature) Do Hoang Anh Tuan |
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