THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 12/2005/TT-BTC
Hanoi, February 4, 2005
 CIRCULAR
AMENDING AND SUPPLEMENTING A NUMBER OF POINTS OF THE FINANCE MINISTRY’S CIRCULAR No. 81/2004/TT-BTC OF AUGUST 13, 2004 GUIDING THE IMPLEMENTATION OF THE GOVERNMENT’S DECREE No. 147/2004/ND-CP OF JULY 23, 2004 DETAILING THE IMPLEMENTATION OF THE ORDINANCE ON INCOME TAX ON HIGH-INCOME EARNERS
 
Pursuant to Ordinance No. 35/2001/PL-UBTVQH10 of May 19, 2001 on Income Tax on High-Income Earners; Ordinance No. 14/2004/PL-UBTVQH11 of March 24, 2004 Amending and Supplementing a Number of Articles of the Ordinance on Income Tax on High-Income Earners;
Pursuant to the Government’s Decree No. 147/2004/ND-CP of July 23, 2004 detailing the implementation of the Ordinance on Income Tax on High-Income Earners;
Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003 defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
The Ministry of Finance hereby amends and supplements its Circular No. 81/2004/TT-BTC of August 13, 2004 guiding the implementation of the Government’s Decree No. 147/2004/ND-CP of July 23, 2004 detailing the implementation of the Ordinance on Income Tax on High-Income Earners as follows:
 
I. TO AMEND AND SUPPLEMENT A NUMBER OF POINTS OF THE FINANCE MINISTRY’S CIRCULAR No. 81/2004/TT-BTC
1. Point 1.3 of Section I is amended as follows:
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