Quyết định 102/2008/QĐ-BTC mẫu chứng từ thu thuế thu nhập cá nhân

DECISION

ISSUING STANDARD FORMS FOR RECEIPTS FOR PERSONAL INCOME TAX

THE MINISTER OF FINANCE

Pursuant to the Law on Personal Income Tax dated 21 November 2007; Pursuant to the Law on Tax Management dated 29 November 2006; Pursuant to Decree 100/2008/ND-CP of the Government dated 8 September 2008 providing implementing guidelines on the Law on Personal Income Tax; Pursuant to Decree 77/2003/ND-CP of the Government dated 1 July 2003 on functions, duties, powers and organizational structure of the Ministry of Finance; Pursuant to Circular 84/2008/TT-BTC of the Ministry of Finance dated 30 September 2008 providing implementing guidelines on the Law on Personal Income Tax and on Decree 100 above; Having considered the proposal of the General Director of the General Department of Taxation.

DECIDES:

Article 1

To issue with this D e c i sion the stan d ard forms f o r r e ceipt of pers o nal income t a x being F o rm No. CTT 55 wh i c h shall b e us e d by the tax office to pre p are a r e ceipt and i s s u e it to individuals p aying p ersonal i nc o me tax dir e ctly at the tax offic e; and c e rtific a te of wi t hheld p e rsonal i n come tax bei n g F o rm No. CTT 56 wh ic h shall be u s ed by i n co m e-p aying e ntities to prepare t he certificate and issue it to individua l s for whom s u ch inco m e-payi n g entity must withho l d t a x [by ded u cting it at the source].

Article 2

The G e n e ral De p artm e nt o f Taxation s h all be respo n sible f o r pr i nting, issuing, manag i ng an d guidi n g u s e of the st a nd a rd form r e ce ip t and c e rtificate referred to in a rtic l e 1, in ac c o r d ance with r e gulatio n s on mana g em e nt and u s e of tax docum e nts.

Article 3

This Dec i si o n s h all be of f ull force a n d effect fifteen (1 5) d ays after t h e d ate o n which it i s publ i s hed in the Offi c ial Ga z e t te.

Article 4

The G e neral Dir e ct o r of the Gen e ral D e partm e nt of T a xation s h all be r e sp o ns i b l e for implem e ntation of this D e cis i on.

RECEIPT OF PERSONAL INCOME TAX

(Original 1: For checking)

[1] F ull name of taxpayer:..

[2] T ax identification n um b er: -

[3] Natio n ality: .

[4] R e sid e nt individual:1 ..[5] No n-res id ent individual:.. 1.

[6] Cont a c t Addr es s or Te l eph o ne Nu m ber:

..

[7] ID/P as sp o rt Num b er: .

[8] Pl a c e of issue: [9] Date of iss u e .

[1 0] Type of inco m e:

[1 7] Per s onal in c ome tax paid for this p e riod (i n w o r ds):

....................................................................................

..

CERTIFICATE OF PERSONAL INCOME TAX WITHHELD

(Original 1: For checking)

I. INFORMATION ABOUT THE INCOME-PAYING ENTITY

[1] Name of t he incom e-p ay ing entity: ..

[2] T ax identification n um b er: -

[3] Ad d r es s: ..

[4] T elep h o n e numb e r:

II. INFORMATION ABOUT THE TAXPAYER

[5] F ull nam e:

[6] T ax identification n um b er: -

[7] Natio n ality:

[8] R e sid e nt individual:..1. [9] No n-res id ent individual:. 1 ..

[1 0] C o ntact Addr es s or T elep h one N u mber: ..

[1 1] ID/Passport Nu m ber: ...

[1 2] Place of issue: [13] Date of issue:

[1 4] Type of inco m e:

[1 5] Time of inco m e pay m ent: Month .. Year: .

[1 6] Total taxable i n come wh i c h m u st be withhe l d: ..

[1 7] Total asses s able income:

[1 8] Amount of personal i n come tax wit h held: .

[1 9] Amount of resi d ual i n come r e ceiv e d by taxpayer ([16 1 7]):

..