Circular No. 142-TC/VP Correcting Circular No. 39-TC/TCT

Circular No. 142-TC/VP of 1997 by the Ministry of Finance corrects certain errors in the numerical data in the annex of Circular No. 39 TC/TCT of 1997 guiding income tax for high-income individuals, ensuring accuracy and compliance with the law for relevant agencies.

Số hiệu142-TC/VP
Loại văn bảnOfficial Dispatch
Cơ quan ban hànhMinistry of Finance
Người kýPhạm Sỹ Danh
Cập nhật16/06/2026
NgànhLabour, War Invalids and Social Affairs
Lĩnh vựcUncategorized
Ngày ban hành16/10/1997
Ngày áp dụng
Ngày hết hiệu lực
Tình trạngIn effect
✦ Tóm lược thông minh

Circular No. 142-TC/VP of 1997 by the Ministry of Finance corrects certain errors in the numerical data in the annex of Circular No. 39 TC/TCT of 1997 guiding income tax for high-income individuals, ensuring accuracy and compliance with the law for relevant agencies.

Các điểm cốt lõi

  • The Ministry of Finance corrects errors in the numerical data printed in the annex of Circular No. 39 TC/TCT
  • Page 20, line 4 from below, change from 800,000 to 8,000,000
  • Page 21, line 1 from below, change from 16,000 to 16,700
  • Page 21, line 2 from below, change from 4,700 to 9,700

🌐 Tác động xã hội từ văn bản này

  • Adjusting the numerical data ensures accuracy in applying income tax for high-income individuals.
  • Helps management agencies and citizens avoid errors when performing procedures related to taxes.

❓ Câu hỏi thường gặp

What does Circular No. 142-TC/VP correct?

Corrects erroneous numerical data printed in the annex of Circular No. 39 TC/TCT regarding income tax for high-income individuals.

Which numerical data is amended?

Page 20, line 4 from below changes from 800,000 to 8,000,000; page 21, line 1 from below changes from 16,000 to 16,700 and page 21, line 2 from below changes from 4,700 to 9,700.

Why is it necessary to correct the numerical data?

Due to printing oversight, the Ministry of Finance has adjusted these numerical data to ensure accuracy and compliance with current legal regulations.

Toàn văn

LETTER

OF THE MINISTRY OF FINANCE NUMBER 142/TC/VP DATED OCTOBER 17, 1997
REGARDING CORRECTION OF CIRCULAR NO. 39/TC-TCT

 

RESPECTED:

- Ministries, ministerial-level agencies, and central government agencies

- People's Committees of provinces and centrally-administered cities

ALSO RESPECTFULLY SENT TO:

- Tax Departments, Provincial Finance Bureaus of provinces and centrally-administered cities

 

Due to a printing oversight in the proofreading stage, certain numerical data were incorrectly printed in the annex attached to Circular No. 39 TC/TCT dated June 26, 1997, issued by the Ministry of Finance to provide detailed guidance on implementing Decree No. 05/CP dated January 20, 1995 and Decree No. 30/CP dated April 5, 1997 of the Government regarding detailed implementation of the High-Income Income Tax Ordinance.

The Ministry of Finance hereby corrects this error and announces it for the knowledge of relevant agencies and units as follows:

 

Page - Line

Incorrectly printed

Corrected version

Page 20, line 4 from below

800.000

8.000.000

Page 21, line 1 from below

16.000

16.700

Page 21, line 2 from below

4.700

9.700

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