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.
要点
- 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
🌐 本文件的社会影响
- 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.
❓ 常见问题
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.
全文
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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