This Circular is to amend, annul some Circulars, including:
1. Amendments to Circular No. 111/2013/TT-BTC relating to documents proving dependents;
2. Annulment of Circular No. 20/2014/TT-BTC prescribing the import of automobiles and motorcycles as personal effects of overseas Vietnamese who are permitted to register permanent residence in Vietnam;
3. Amendments to some Circular No. 22/2019/TT-BTC relating to forms for issuance of certificate of training in customs declaration.
Notably, point g clause 1 Article 9 of Circular No. 111/2013/TT-BTC is amended in the manner of allowing the submission of the Citizen ID card instead of the ID card and the written confirmation of residence/notice of personal identification number instead of the household book upon proving dependents.
In addition, from the date on which the tax authority notifies the taxpayer that the connection with the national population database is completed, the taxpayer is not required to submit the aforesaid documents proving the dependents if the information in such documents has been incorporated into the national population database.
This Circular takes effect from January 1st, 2023.
|Published||Vietlaw's Newsletter No. 596|