This Decision amends Circular No. 37/2010/TT-BTC regarding the issuance, use, and management of self-printed personal income tax deduction vouchers on computers. It replaces relevant provisions where the directly managing tax authority takes over instead of the provincial/municipal Tax Bureau as previously.
Key points
- Organizations paying income → must submit documents to the directly managing tax authority instead of the provincial/municipal Tax Bureau (Article 1, Clause 1).
- The tax authority with the power to grant permission for the use of tax deduction vouchers is the directly managing tax authority rather than only the provincial/municipal Tax Bureau (Article 1, Clause 2).
- Organizations paying income must notify the directly managing tax authority of any changes in the printing location of the vouchers (Article 1, Clause 3).
🌐 Social impact of this document
- The tax authority granted permission to use tax deduction vouchers will find it easier because they are no longer dependent on the provincial/municipal Tax Bureau.
- Organizations paying income can be more flexible in managing and using tax deduction vouchers.
❓ Frequently asked questions
Which authority grants organizations paying income permission to use tax deduction vouchers?
The directly managing tax authority instead of only the provincial/municipal Tax Bureau.
When changing the printing location of vouchers, which authority must organizations paying income notify?
Organizations must notify the directly managing tax authority.
Full text
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MINISTRY OF FINANCE ----------- |
SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ----------------------------------- |
| Number: 814/QD-BTC |
Hanoi, April 15, 2010 |
Pursuant to …;
Regarding the correction of Circular No. 37/2010/TT-BTC dated March 18, 2010 of the Ministry of Finance guiding the issuance, use, and management of personal income tax deduction vouchers printed on computers.
Pursuant to the Law on Legislative Acts dated November 12, 1996, and the Law Amending and Supplementing Certain Articles of the Law on Legislative Acts dated December 16, 2002;
Pursuant to Decree No. 104/2008/ND-CP dated November 27, 2008 of the Government on the Official Gazette of the Socialist Republic of Vietnam; and Decree No. 51/2005/ND-CP dated December 27, 2005 of the Government;
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THE MINISTER OF FINANCE
To amend Circular No. 37/2010/TT-BTC dated March 18, 2010 of the Ministry of Finance guiding the issuance, use, and management of personal income tax deduction vouchers printed on computers:
1. In point a, Clause 1, Article 3
Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Based on the proposal of the Director General of the General Department of Taxation.
DECISION:
Article 1The phrase
"...submitting the application to the Provincial Tax Department where the organization paying the income has its main office." Is now amended to read::
"...submitting the application to the directly managing tax authority."
2. In Clause 2, Article 3
"the approval of the Provincial Tax Department..."
Is now amended to read: Is now amended to read::
"...the approval of the tax authority..."
2. In Clause 2, Article 3
3. In Clause 1, Article 6
"must notify the Provincial Tax Department where the use of the vouchers is registered and the directly managing tax authority..." Is now amended to read::
Is now amended to read:
2. In Clause 2, Article 3
"...must notify the directly managing tax authority..."
Article 2This Decision takes effect simultaneously with the effective date of Circular No. 37/2010/TT-BTC dated March 18, 2010 of the Ministry of Finance./.
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Place of Receipt: - Prime Minister, Deputy Prime Ministers; - Central Party Office and Party Committees; - Office of the President, National Assembly; - Office of the National Assembly; - Ministries, agencies equivalent to ministries, and government agencies; - Supreme People's Procuracy; - Supreme People's Court; - Supreme People's Court; - State Audit Office; - Vietnam Fatherland Front Central Committee; - Central Agencies of Mass Organizations; - National Assembly, People's Council, People's Committee, Department of Finance, Tax Departments of provinces and centrally governed cities; - Official Gazette; - Ministry of Justice's Legal Documents Inspection Department; - Government website; - Units under the Ministry - Ministry of Finance website; - To be filed: VT, VP. |
TUQ. MINISTER DIRECTOR OF THE OFFICE (Signed) Nguyen Duc Chi |
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