Circular No. 02/2010/TT-BTC dated January 11, 2010 of the Ministry of Finance supplementing the Finance Ministry’s Circular No. 84/2008/TT-BTC of September 30, 2008, guiding a number of articles of the Law on Personal Income Tax and guiding the implementation of the Government’s Decree No. 100/2008/ND-CP of September 8, 2008, detailing a number of articles of the Law on Personal Income Tax