THE MINISTRY OF FINANCE
THE GENERAL DEPARTMENT OF TAXATION
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THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 2357/TCT-KK
Introducing the new tax registration contents
Hanoi, July 03, 2012
 
To: The Departments of Taxation of central-affiliated cities and provinces
On May 22, 2012, The Ministry of Finance  promulgates the Circular No. 80/2012/TT-BTC guiding the law on tax administration with regard to tax registration that takes effect on July 01, 2012.
In order to help tax officials and tax payers promptly grasp the amendment and adjustment of the tax registration guidance, the General Department of Taxation encloses the document on “Some new guidance of the Circular No. 80/2012/TT-BTC on May 22, 2012 superseding the Circular No. 85/2007/TT-BTC on July 18, 2007 of the Ministry of Finance on tax registration”  with this Official Dispatch.
The Departments of Taxation are requested to notify and disseminate to local  tax officials and tax payers.
 

 

 
FOR THE DIRECTOR
DEPUTY DIRECTOR




Vu Van Truong
 
SOME NEW GUIDANCE
OF THE CIRCULAR NO. 80/2012/TT-BTC ON MAY 22, 2012 SUPERSEDING THE CIRCULAR NO. 85/2007/TT-BTC ON JULY 18, 2007 OF THE MINISTRY OF FINANCE ABOUT TAX REGISTRATION
(enclosed with the Official Dispatch No. 2357 on July 03, 2012 of the General Department of Taxation)
Chapter 1.
GENERAL PROVISIONS
1. Article 2 Chapter I of the Circular No. 80/2012/TT-BTC amends Point 2.1 Section I of the Circular No. 85/2007/TT-BTC as follows:
“This Circular is applicable to the following organizations and individuals:
1. Organizations, households and individuals producing, trading, providing goods and services.
2. Individuals earning incomes subject to personal income tax.
3. Organizations and individuals responsible for deducting and paying tax to the State budget as prescribed by law.
4. Organizations authorized to collect fees and charges.