Legal news October 2017
The Government signed the Resolution No. 104 / NQ-CP
dated October 9, 2017 on simplifying administrative procedures, citizen papers
related to residential management within the management functions of the
Ministry of Finance. main. The resolution takes effect from the date of
signing.
Accordingly, the Government approved the simplification
plan for 91 administrative procedures (administrative procedures) under the
management of the Ministry of Finance, accounting for 50% of the total
administrative review reviewed,
Specifically in the tax area as follows:
- Regarding the PIT declaration procedure: remove the
address of Address, District / Province, City / City and add the personal
identification number to the Declaration for the procedures:
. Declaration on behalf of PIT for income from real
estate transfer made at the Department or branch level;
. Declaring personal income tax for individuals who
receive inheritance or gifts (real estate, not real estate) shall be made at
the Department or branch level of the Department;
. Declare taxes on households that have rental properties;
. Declaring PIT for individuals earning income from
salaries or wages directly subject to PIT declaration at tax offices;…
- With the procedure of first tax registration for
taxpayers being households, groups of individuals and business individuals:
. Failing to provide information about the place of
business establishment's permanent residence registration; current residence of
the business owner; Date of birth; nationality;
. Additional personal identification number in the
Declaration.
- Regarding taxation:
Registration procedure and procedures for registration
of certificate of practice of tax procedure service:
. Abandon the request to submit a resume certified by
the competent authority.
. Additional fields for personal identification
numbers
Besides, the Resolution also regulates many procedures
in other fields such as securities; customs…