Circular No. 79/2022/TT-BTC Amending and Supplementing Certain Regulatory Documents Issued by the Ministry of Finance

CIRCULAR

Amending and supplementing certain regulatory legal documents

issued by the Ministry of Finance

Pursuant to the Law on Personal Income Tax amended and supplemented certain articles of the Law on Personal Income Tax dated November 21, 2007; Pursuant to the Law on Customs dated June 23, 2014;

The Minister of National Defense hereby issues this Circular amending and supplementing certain articles of normative legal documents within the competence to issue of the Minister of National Defense related to the declaration of personal information when performing administrative procedures.

Pursuant to the Law on Legislative Regulatory Documents dated June 22, 2015;

Pursuant to the Law amending and supplementing certain articles of the Law on Issuing Regulatory Legal Documents dated June 18, 2020;

Based on the Residence Law dated November 13, 2020;

Pursuant to Decree No. 65/2013/NĐ-CP dated June 27, 2013 detailing certain provisions of the Law on Personal Income Tax and the Law amending and supplementing certain articles of the Law on Personal Income Tax;

Pursuant to Decree No. 34/2016/NĐ-CP dated May 14, 2016 of the Government detailing certain provisions and measures for implementing the Law on Issuing Regulatory Legal Documents;

Pursuant to Decree No. 154/2020/NĐ-CP dated December 31, 2020 of the Government amending and supplementing certain articles of Decree No. 34/2016/NĐ-CP dated May 14, 2016 of the Government detailing certain provisions and measures for implementing the Law on Issuing Regulatory Legal Documents;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director General of the General Department of Customs, the Director General of the General Department of Taxation;

The Minister of Finance promulgates this Circular amending and supplementing certain regulatory legal documents issued by the Ministry of Finance.

Article 1. Amending and supplementing Point g Clause 1 Article 9 of Circular No. 111/2013/TT-BTC dated August 15, 2013 of the Minister of Finance guiding the implementation of the Law on Personal Income Tax, the Law amending and supplementing certain articles of the Law on Personal Income Tax, and Decree No. 65/2013/NĐ-CP of the Government detailing certain provisions of the Law on Personal Income Tax and the Law amending and supplementing certain articles of the Law on Personal Income Tax as follows:

"g) Documentation proving dependents

g.1) For children:

g.1.1) Children under 18 years old: Documentation proving includes copies of Birth Certificate and copies of Identity Card or Citizen Identification Card (if available).

g.1.2) Children aged 18 or older with disabilities unable to work, documentation proving includes:

g.1.2.1) Copies of Birth Certificate and copies of Identity Card or Citizen Identification Card (if available).

g.1.2.2) Copies of Disability Confirmation Certificate in accordance with the laws on persons with disabilities.

g.1.3) Children currently studying at educational levels as guided in Subpoint d.1.3, Point d, Clause 1, this Article, documentation proving includes:

g.1.3.1) Copies of Birth Certificate.

g.1.3.2) Copies of Student Card or self-declaration form confirmed by the school or other documents proving current enrollment in universities, colleges, vocational high schools, general secondary schools, or vocational training institutions.

g.1.4) In cases of adopted children, illegitimate children, or stepchildren, in addition to the documents specified above, documentation proving must include additional documents to prove the relationship such as copies of decisions recognizing adoption, decisions recognizing parent-child relationships from competent state authorities...

g.2) For spouse, documentation proving includes:

- Copies of Identity Card or Citizen Identification Card.

- Copies of Residence Information Confirmation or Notification of National Identification Number and information in the National Population Database or other documents issued by the Police Authority proving the marital relationship or copies of Marriage Certificate.

In cases where the spouse is within working age, in addition to the documents mentioned above, documentation proving must include additional documents proving the dependent's inability to work such as copies of Disability Confirmation Certificate in accordance with the laws on persons with disabilities for those with disabilities unable to work, copies of medical records for those suffering from diseases that prevent them from working (such as AIDS, cancer, end-stage renal disease...).

g.3) For biological father, biological mother, father-in-law, mother-in-law (or father-in-law, mother-in-law), stepfather, stepmother, legally adopted father, legally adopted mother, documentation proving includes:

- Copies of Identity Card or Citizen Identification Card.

- Legal documents to confirm the relationship between the dependent and the taxpayer such as copies of Residence Information Confirmation or Notification of National Identification Number and information in the National Population Database or other documents issued by the Police Authority, birth certificates, decisions recognizing parent-child relationships from competent state authorities.

In cases where they are within working age, in addition to the documents mentioned above, documentation proving must include additional documents proving their disability or inability to work such as copies of Disability Confirmation Certificate in accordance with the laws on persons with disabilities for those with disabilities unable to work, copies of medical records for those suffering from diseases that prevent them from working (such as AIDS, cancer, end-stage renal disease...).

Legal documents at Subpoint g.4.2, Point g, Clause 1, this Article are any legal documents that can establish the relationship between the taxpayer and the dependent such as:

g.4.1) Copies of Identity Card or Citizen Identification Card or Birth Certificate.

g.4.2) Legal documents to confirm the obligation to support according to the law.

In cases where the dependent is within working age, in addition to the documents mentioned above, documentation proving must include additional documents proving their inability to work such as copies of Disability Confirmation Certificate in accordance with the laws on persons with disabilities for those with disabilities unable to work, copies of medical records for those suffering from diseases that prevent them from working (such as AIDS, cancer, end-stage renal disease...).

Legal documents at Subpoint g.4.2, Point g, Clause 1, this Article are any legal documents that can establish the relationship between the taxpayer and the dependent such as:

- Copies of documents confirming the obligation to support according to the law (if available).

- Copies of Residence Information Confirmation or Notification of National Identification Number and information in the National Population Database or other documents issued by the Police Authority.

- Self-declaration form of the taxpayer according to the model issued along with Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Minister of Finance guiding the implementation of certain provisions of the Law on Tax Administration and Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration, confirmed by the People's Committee of the commune where the taxpayer resides regarding the dependent living together.

- The taxpayer's self-declaration form according to the template issued together with Circular No. 80/2021/TT-BTC dated September 29, 2021, of the Minister of Finance guiding the implementation of certain provisions of the Law on Tax Administration and Decree No. 126/2020/NĐ-CP dated October 19, 2020, of the Government detailing certain provisions of the Law on Tax Administration, must be confirmed by the People's Committee of the commune where the dependent resides regarding the fact that the dependent currently resides in the locality and is not being supported by anyone (in cases where they do not live together).

g.5) For resident individuals who are foreigners, if there is no documentation as specified for each specific case above, they must have similar legal documents to serve as evidence proving the dependents.

g.6) For taxpayers working in economic organizations, administrative agencies, and public institutions, if their parents, spouse, children, or other persons recognized as dependents are clearly stated in their personal history, the proof of dependents shall be carried out according to the guidance provided in sub-items g.1, g.2, g.3, g.4, g.5, point g, Clause 1, Article of this provision, or only need to submit the Declaration Form for Dependent Registration according to the template issued together with Circular No. 80/2021/TT-BTC dated September 29, 2021, of the Minister of Finance guiding the implementation of certain provisions of the Law on Tax Administration and Decree No. 126/2020/NĐ-CP dated October 19, 2020, of the Government detailing certain provisions of the Law on Tax Administration, confirmed by the Head of the Unit on the left side of the declaration form.

The Head of the Unit is only responsible for the following contents: name, year of birth, and relationship with the taxpayer; other contents are declared by the taxpayer and the taxpayer bears responsibility for them.

g.7) From the date when the Tax Authority announces the completion of data connection with the National Population Database, taxpayers are not required to submit the documents proving dependents mentioned above if the information in these documents is already available in the National Population Database."

Article 2. Repeal Circular No. 20/2014/TT-BTC dated February 12, 2014, of the Minister of Finance on the importation of automobiles and motorcycles under the asset transfer regime for overseas Vietnamese citizens who have been registered as permanent residents in Vietnam.

1. Repeal the entire Circular No. 20/2014/TT-BTC dated February 12, 2014, of the Minister of Finance on the importation of automobiles and motorcycles under the asset transfer regime for overseas Vietnamese citizens who have been registered as permanent residents in Vietnam.

2. The importation of automobiles and motorcycles under the asset transfer regime shall be implemented in accordance with the regulations stipulated in Circular No. 143/2015/TT-BTC dated September 11, 2015, of the Minister of Finance on customs procedures and management of automobiles and motorcycles for entities permitted to import or temporarily import for non-commercial purposes, and Circular No. 45/2022/TT-BTC dated July 27, 2022, of the Minister of Finance amending and supplementing Circular No. 143/2015/TT-BTC dated September 11, 2015.

Article 3. Amend and supplement some forms issued together with Circular No. 22/2019/TT-BTC dated April 16, 2019, amending and supplementing some provisions of Circular No. 12/2015/TT-BTC dated January 30, 2015, of the Minister of Finance on detailed procedures for issuing Customs Declaration Certificates; issuance and recovery of customs agent employee codes; procedures and formalities for recognizing and operating customs agents.

Amend Forms No. 02, No. 03, and No. 11 issued together with Circular No. 22/2019/TT-BTC dated April 16, 2019, to become Forms No. 02, No. 03, and No. 11 at the Appendix attached to this Circular.

Article 4. Effective date

1. This Circular takes effect from January 1, 2023.

2. The Director of the Ministry of Finance’s Office, the General Director of the General Department of Customs, the General Director of the General Department of Taxation, the Heads of relevant units under the Ministry of Finance, and related organizations and individuals are responsible for implementing this Circular./.