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.

문서 번호142-TC/VP
문서 유형Official Dispatch
발행 기관Ministry of Finance
서명자Phạm Sỹ Danh
업데이트16. 06. 2026
산업Labour, War Invalids and Social Affairs
분야Uncategorized
발행일16. 10. 1997
발효일
효력 만료일
상태In effect
✦ 스마트 요약

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.

핵심 사항

  • 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

🌐 이 문서의 사회적 영향

  • 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.

❓ 자주 묻는 질문

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.

전문

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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