Circular No. 43/2023/TT-BTC amends and supplements certain provisions of several Circulars concerning the submission, presentation, and declaration of information regarding household registration books, temporary residence books, or local administrative confirmation documents when implementing policies or administrative procedures under the management of the Ministry of Finance.

CIRCULAR

Amending and supplementing certain Articles of Circulars containing provisions related to the submission, presentation, and declaration of information on household registration books, temporary residence books, or local administrative confirmation documents when implementing policies or administrative procedures under the management of the Ministry of Finance

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

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

Pursuant to the Securities Law dated November 26, 2019;

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

Pursuant to Decree No. 104/2022/NĐ-CP dated December 21, 2022 of the Governmentamending and supplementing certain Articles of Decrees related to the submission, presentation of household registration books, temporary residence books, and paper documents when implementing administrative procedures and providing public services;

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

At the proposal of the Director of the Legal Department;

The Minister of Finance issues this Circular amending and supplementing certain Articles of Circulars containing provisions related to the submission, presentation, and declaration of information on household registration books, temporary residence books, or local administrative confirmation documents when implementing policies or administrative procedures under the management of the Ministry of Finance.

Circular No. 03/2023/TT-BCA Circular No. 46/2014/TT-BTCdated April 16, 2014of the Minister of Financestipulating the examination, management, issuance, and revocation of Price Appraisal Certificates

1. Amend and supplement Point a and Point b Clause 1 Article 5 as follows:

“a) An application for registration to take the exam must be attached with a color photograph measuring 4x6 cm taken within six months prior to the date of registration according to Model 02a annexed hereto. A certificate confirming actual working time at the agency or unit according to the specialty specified in Clause 3 Article 4 of this Circular must bear the signature of the legal representative and the stamp of confirmation of the agency or unit according to Model 02b annexed hereto;

A first-time applicant must register to take a minimum of three out of five subjects specified in Point a Clause 1 Article 8 of this Circular;

b) Curriculum vitae;"

2. Amend and supplement Point a Clause 1 Article 12 as follows:

"a) An application for registration to take the examination must be attached with a color photograph measuring 4x6 cm taken within six months prior to the date of registration according to Model 03 annexed hereto."

3. Repeal the phrase "Legal representative of the agency or unit or of the People's Committee of the commune, ward where the person resides"Signature, full name, stampat Annex 02a, Annex 03 issued together with Circular No. 46/2014/TT-BTC.

Article 2. Amending and supplementing some annexes issued together with Circular No.197/2015/TT-BTC

dated December 3, 2015 of the Minister of Finance on securities practice

1. Repeal Annex I, Annex II, Annex III issued together with Circular No. 197/2015/TT-BTC.

Article 3. Amend and supplement 2. Replace the phrase "Place of permanent household registration:" at Point 5 Annex IV of Circular No. 197/2015/TT-BTC with the phrase "Place of permanent residence:"Clause 3 Article 4 of Circular No. 152/2016/TT- BTC

dated October 17, 2016 of the Minister of Finance stipulating the management and use of funds for training at the primary level and training for less than three months

Article 4. Amend and supplement some contents at Article 5 of Circular No. 229/2016/TT-BTC dated November 11, 2016, issued by the Minister of Finance, stipulating the level of collection, collection system, payment, management of registration fees, issuance of license plates for road motor vehicles

1. Amend and supplement Clause 3 of Article 5 as follows:

"Organizations and individuals currently residing in which area shall pay the registration fee and license plate issuance fee according to the prescribed level corresponding to that area; if it is an organization, then the fee shall be paid according to the address of the registered business office; if it is an individual, then the fee shall be paid according to the permanent residence address.

For police cars and motorcycles used for security purposes registered in Zone I or registered with the Traffic Police Department, the collection rate at Zone I shall apply, except for newly issued registration certificates accompanied by license plates, which shall apply the minimum collection rate specified in Item I of this Fee Schedule."

2. Replace the phrase "household registration" in Clause 4 of Article 5 of Circular No. 229/2016/TT-BTC with the phrase "permanent residence".

Article 5. Amend and supplement some articles of Circular No. 91/2017/TT-BTC dated August 31, 2017, issued by the Minister of Finance, stipulating the examination, issuance, and management of auditor certificates and accountant certificates

1. Amend and supplement Point a of Clause 1 of Article 5 as follows:

"a) An application form for the examination attached with a color photograph measuring 3x4 cm according to the model prescribed in Appendix No. 02a or Appendix No. 02b issued together with this Circular, accompanied by a certificate confirming actual working time in finance, accounting, auditing signed by the legal representative (or authorized person) and stamped with confirmation seal of the agency or unit according to the model prescribed in Appendix No. 06 issued together with this Circular;"

2. Amend and supplement Point c of Clause 1 of Article 5 as follows:

"c) Curriculum vitae;"

3. Amend and supplement Point a of Clause 2 of Article 5 as follows:

"a) An application form for the examination attached with a color photograph measuring 3x4 cm according to the model prescribed in Appendix No. 02a or Appendix No. 02b issued together with this Circular;"

4. Amend and supplement Point a of Clause 3 of Article 5 as follows:

"a) An application form for the examination attached with a color photograph measuring 3x4 cm according to the model prescribed in Appendix No. 02b issued together with this Circular;"

5. Amend and supplement Point c of Clause 3 of Article 5 as follows:

"c) Curriculum vitae;"

6. Amend and supplement Point a of Clause 1 of Article 11 as follows:

"a) An application form for the examination attached with a color photograph measuring 3x4 cm according to the model prescribed in Appendix No. 02c issued together with this Circular;"

7. Amend and supplement Point e of Clause 1 of Article 11 as follows:

"e) Curriculum vitae;"

8. Repeal the phrase "Confirmation from the agency, unit where currently working or the People's Committee of the locality where residing" in Appendices No. 02a, No. 02b, and No. 02c issued together with Circular No. 91/2017/TT-BTC.

Article 6. Amend and supplement some appendices issued together with Circular No. 97/2020/TT-BTC dated November 16, 2020, issued by the Minister of Finance, guiding the operation of representative offices, branches of foreign securities companies, and fund management companies in Vietnam

Replace the phrase "place of permanent household registration (for Vietnamese citizens)" in Point 1, Section I of Appendix I and in Point 1, Section II of Appendix V issued together with Circular No. 97/2020/TT-BTC with the phrase "place of permanent residence (for Vietnamese citizens)."

Article 7. Amend and supplement some articles of Circular No.80/2021/TT-BTC dated September 29, 2021 issued by the Minister of Finance, guiding the implementation of some provisions of the Law on Tax Administration and Decree No. 126/2020/NĐ-CP dated October 19, 2020, of the Government

1. Amend and supplement Clause 1 of Article 53 as follows:

"1. In cases of transfer, inheritance, gift of real estate (including future residential property, future construction projects, existing construction projects, residential properties already handed over for use by the project owner but not yet granted the Certificate of Land Use Right, House Ownership Right, and Rights to Assets Attached to the Land according to the laws on housing and laws on real estate business) between husband and wife; between biological father and mother and biological child; between adoptive father and mother and adopted child; between mother-in-law and father-in-law and daughter-in-law; between father-in-law and mother-in-law and son-in-law; between paternal grandfather and grandmother and grandson; between maternal grandfather and grandmother and granddaughter; between full siblings. The tax exemption dossier includes:

Form 03/BĐS-TNCN for Individual Income Tax Declaration issued together with Appendix II of this Circular.

The tax authority is responsible for exploiting information in the National Population Database according to Article 84 of this Circular to process tax exemption procedures for taxpayers. In case the information about the place of residence of the citizen cannot be exploited from the National Population Database, the taxpayer must provide relevant documents to determine the tax exemption object according to each specific case, as follows:

a) For real estate transferred, inherited, or gifted between husband and wife, one of the following documents is required: Confirmation of residence information or Notification of Citizen Identification Number and Citizen Information in the National Population Database or a copy of the Marriage Certificate or Court Decision on Divorce or Remarriage (in case of house division due to divorce; consolidation of ownership rights due to remarriage).

b) For real estate transferred, inherited, or gifted between biological father and mother and biological child, one of the following documents is required: Confirmation of residence information or Notification of Citizen Identification Number and Citizen Information in the National Population Database or a copy of the Birth Certificate. In case of illegitimate children, a copy of the Decision recognizing the acknowledgment of parentage by the competent authority is also required.

c) For real estate transferred, inherited, or gifted between adoptive father and mother and adopted child, one of the following documents is required: Confirmation of residence information or Notification of Citizen Identification Number and Citizen Information in the National Population Database or a copy of the Decision recognizing adoption by the competent authority.

d) For real estate transfers, inheritances, or gifts between maternal grandparents and grandchildren, the following documents are required: A copy of the birth certificate of the grandchild and a copy of the birth certificate of the grandchild's father; or Confirmation of residence information or Notification of personal identification number and citizen information in the National Population Database showing the relationship between the maternal grandparents and the grandchild; or other documents with confirmation from the competent authority regarding the relationship between the maternal grandparents and the grandchild.

đ) For real estate transfers, inheritances, or gifts between paternal grandparents and grandchildren, the following documents are required: A copy of the birth certificate of the grandchild and a copy of the birth certificate of the grandchild's mother; or Confirmation of residence information or Notification of personal identification number and citizen information in the National Population Database showing the relationship between the paternal grandparents and the grandchild; or other documents with confirmation from the competent authority proving the relationship between the paternal grandparents and the grandchild.

e) For real estate transfers, inheritances, or gifts between siblings, the following documents are required: Confirmation of residence information or Notification of personal identification number and citizen information in the National Population Database of the transferring party and the receiving party showing the blood relationship as having the same parents, or sharing the same father but different mothers, or sharing the same mother but different fathers; or other documents with confirmation from the competent authority proving the blood relationship.

g) For real estate transfers, inheritances, or gifts between father-in-law/mother-in-law and daughter-in-law/son-in-law, the following documents are required: Confirmation of residence information or Notification of personal identification number and citizen information in the National Population Database clearly stating the relationship between the father-in-law/mother-in-law and the daughter-in-law; between the father-in-law/mother-in-law and the son-in-law; or a copy of the marriage certificate and birth certificate of the husband/wife serving as the basis for determining the relationship between the transferring party being the father-in-law/mother-in-law and the daughter-in-law or the father-in-law/mother-in-law and the son-in-law.

h) In cases of real estate transfers, inheritances, or gifts falling under the tax exemption objects specified in Clause 1 of this Article, in addition to the aforementioned documents, the transferring party, inheriting party, or gift-receiving party may use other documents with confirmation from the competent authority regarding the relationship between the transferring party and the receiving party, inheriting party, or gift-receiving party as the basis for determining exempted income.

2. Amend and supplement Point b and Point c of Clause 2 of Article 60 as follows:

“b) For households of ethnic minority groups: The tax authority shall be responsible for extracting information from the National Population Database in accordance with Article 84 of this Circular to determine the place of permanent residence of ethnic minority households in localities within areas where residential land is exempted or reduced in land use fees. In cases where it is not possible to extract citizen information from the National Population Database, the tax authority shall request the provision of a copy of Confirmation of Residence Information or Notification of Personal Identification Number and Citizen Information in the National Population Database.

c) For poor households: The tax authority shall be responsible for extracting information from the National Population Database in accordance with Article 84 of this Circular to determine the place of permanent residence of poor households in localities within areas where residential land is exempted or reduced in land use fees. In cases where it is not possible to extract citizen information from the National Population Database, the tax authority shall request the provision of a copy of Confirmation of Residence Information or Notification of Personal Identification Number and Citizen Information in the National Population Database; Confirmation from the competent authority regarding the status of a poor household in accordance with the regulations of the Ministry of Labor, Invalids, and Social Affairs.

3. Amend and supplement Point c of Clause 3 of Article 60 as follows:

“c) The tax authority shall be responsible for extracting information from the National Population Database in accordance with Article 84 of this Circular to determine the place of permanent residence of ethnic minority households and poor households in communes with special difficulties in ethnic minority and mountainous regions. In cases where it is not possible to extract citizen information from the National Population Database, the tax authority shall request the provision of a copy of Confirmation of Residence Information or Notification of Personal Identification Number and Citizen Information in the National Population Database. For poor households, there must be confirmation from the competent authority regarding the status of a poor household in accordance with the regulations of the Ministry of Labor, Invalids, and Social Affairs.

4. Amend and supplement Clause 11 of Article 61 as follows:

“11. For cases proving family relationships, the tax authority shall be responsible for extracting information from the National Population Database in accordance with Article 84 of this Circular to process procedures for exempting stamp duty for taxpayers. In cases where it is not possible to extract residence information of citizens from the National Population Database, the taxpayer shall provide one of the following documents depending on the relationship: Confirmation of Residence Information or Notification of Personal Identification Number and Citizen Information in the National Population Database, Marriage Certificate, Birth Certificate, Decision on Recognizing Adoption issued by the competent state agency in accordance with the law, or confirmation from the competent state agency regarding that relationship.

5. Amend and supplement Subparagraph a.2.2 of Clause 3 of Article 70 as follows:

“a.2.2) Confirmation from the management agency or registration documents for organizations.”

6. Amend and supplement Article 84 as follows:

“ Article 84. Use of the National Population Database

The tax authority shall be responsible for using information from the National Population Database to process administrative procedures for taxpayers in accordance with regulations when information on identity, appearance, and residence of citizens contained in the types of documents specified in this Circular is already included in the National Population Database.

Article 8. Repeal certain provisions in other Circulars issued by the Minister of Finance

1. Repeal the phrase "Registering permanent residence at:" in Point 5 of Appendix No. 01/DPHN, Point 4 of Appendix No. 04/DPHN, and Point 3 of Appendix No. 05/DPHN promulgated together with Circular No. 202/2012/TT-BTC dated November 19, 2012, guiding the registration, management, and publicizing of the list of practicing auditors issued by the Minister of Finance.

2. Repeal the phrase "permanent residence address" in Clause 7 of Article 5 and repeal the phrase "Registering permanent residence at:" in Point 7, Point 8 of Part 1 and Point 1 of Part 2 of Appendix I, Point 8 of Item I and Point 4 of Item II of Appendix II, Points (1) and (2) of Item I and Point (1) of Item II of Appendix IV, and Point 4 of Item II of Appendix VIII promulgated together with Circular No. 203/2012/TT-BTC dated December 19, 2012, guiding the procedures and formalities for issuing, managing, and using the Certificate of Eligibility for Accounting Services issued by the Minister of Finance.

3. Repeal Clause 2 of Article 13, Clause 1 of Article 14, and Point c of Subpoint 1.2 of Clause 1 of Article 15 of Circular No. 76/2014/TT-BTC dated June 16, 2014, guiding certain provisions of Decree No. 45/2014/NĐ-CP dated May 15, 2014, of the Government regarding land use fee collection.

4. Repeal the phrase "Registering permanent residence at:" in Point 5 of Appendix No. 01/DPHN and Point 4 of Appendix No. 04/DPHN promulgated together with Circular No. 296/2016/TT-BTC dated November 15, 2016, guiding the issuance, revocation, and management of the Certificate of Registration for Practicing Accounting Services issued by the Minister of Finance.

5. Repeal the phrase "Registering permanent residence at:" in Point 7, Point 8 of Part I and Point 1, Point 2 of Item I of Part II of Appendix 1; in Point 6 of Item I and Point 5 of Item II of Appendix 2; and in Point 3 and Point 4 of Appendix 6 promulgated together with Circular No. 297/2016/TT-BTC dated November 15, 2016, guiding the issuance, management, and use of the Certificate of Eligibility for Accounting Services issued by the Minister of Finance.

6. Repeal the phrase "place of permanent residence registration" in Clause 1 of Article 3 of Circular No. 39/2020/TT-BTC dated May 15, 2020, amending and supplementing the reporting system in some Circulars in the field of accounting and independent auditing issued by the Minister of Finance.

7. Repeal the phrase "registering household registration" in the sixth bullet point under Point a of Clause 1 of Article 25 of Circular No. 15/2022/TT-BTC dated March 4, 2022, guiding the management and use of state budget funds for implementing the National Target Program on Socio-Economic Development of Ethnic Minority and Mountainous Areas from 2021 to 2030, Phase I: from 2021 to 2025 issued by the Minister of Finance.

8. Repeal the phrase "registering household registration" in Point a of Clause 1 of Article 17 of Circular No. 46/2022/TT-BTC dated July 28, 2022, guiding the management, use, and settlement of state budget funds for implementing the National Target Program on Sustainable Poverty Reduction from 2021 to 2025 issued by the Minister of Finance.

Article 9. Effective Date

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

2. The Director of the Ministry of Finance's Office, the Head of the Legal Department, the Director of the Price Management Department, the Director of the Accounting and Auditing Supervision Department, the Commissioner of the General Taxation Administration, the Chairman of the State Securities Commission, the Heads of relevant units under the Ministry of Finance, and related organizations and individuals are responsible for implementing this Circular./.