Additional circulars circular No. 84/2008/TT-BTC dated 30/9/2008 of the Ministry of Finance shall guide the implementation of some articles of the law on personal income tax and guide the implementation of Decree No. 100/2008/ND-CP on 8/9/207 of the Government detailing a number of articles of the law on personal income tax _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the base of personal income tax Law No. 04/2007/QH12 December 21, 2007 and text guiding the implementation;
Pursuant to the law the tax management of 78/2006/QH11 on November 29, 2006 and text guiding the implementation;
Pursuant to Decree No. 100/2008/ND-CP on 08 September 2008 of the Government detailing a number of articles of the law on personal income tax;
Pursuant to Decree No. 118/2008/ND-CP on November 27, 2008 of the Government regulation of the functions, duties, powers, organizational structure of the Ministry of finance;
Make comments directed at the Prime Minister's letter No. 3045/VPCP-KTTH on 11/6/2009 and no. 9937/VPCP-KTTH on November 23, 2009 by the Office of the Government on the implementation guide to the personal income tax Law;
Additional hướngdẫn Finance Ministry Circular No. 84/2008/TT-BTC dated 30/9/2008 of the Ministry of finance, as follows: article 1. Additional 2.4 points on clause 2, section II, section A, as follows: "2.4. The earnings from wages, the wages are not included in taxable income: 2.4.1. Not included in income under personal income tax for income from wages, the wages of some account that civil servants, officials and soldiers in the armed forces is paid or paid household payment units of individuals on according to the prescribed regimes of State. Specifically the following: a) the Account is received under the regime attached to decision No 205/2004/QD-TTg dated December 10, 2004 of the Prime Minister;
b service allowance) attached to decision No. 276/2005/QD-TTg dated 31/10/2005 by the Prime Minister about the regime served;
c) powered mode or account is received according to the mode of the stocks used cars serving attached to decision No. 59/2007/QD-TTg on 7/5/2007 by the Prime Minister on the regulation of standards, norms and management mode, using vehicles in State agencies business units, public, State-owned companies;
d) Account is received according to the mode of acts specified in Decree No. 90/2006/ND-CP dated 6/9/2006 by Government detailing and guiding the implementation of the Housing Law and decision No. 9/2008/QD-TTg dated January 11, 2008 issued by the Prime Minister's design principles and standards used in the home service;
Objects and the account is not included in taxable income according to the instructions mentioned above must match the text to the current law.
2.4.2. Not included in the taxable income of the account is received by civil servants and other individuals received from the following: join the opinion, evaluation, verification of the legal text, the resolution, the political report; join the group supervision; next voters, forward the citizens; uniforms and other work related to direct service activities of the Office of the National Assembly, the Council of nationalities and the Committee of the Congress, the Congressional delegation; from the Central Office and the Board of the party; from the Office of The Commissioner, The Commissioners and the Board of the Committee, The Commissioner.
2.4.3. In addition to the account are not included in the taxable income of the objects referred to in points 2.4.1, 2.4.2 points stated above shall determine the allowances are deducted when calculating the taxable income or the securities account without spending on taxable income of individuals having income from salary , public money is done according to the instructions in paragraph 2, section II, part A of the circular No. 84/2008/TT-BTC dated 30/9/2008 of the Ministry of Finance stated above and 1 circular No. 62/2009/TT-BTC on 27/3/2009 of the Ministry of finance revised instructions, additional circular No. 84/2008/TT-BTC dated 30/9/2008 of the Ministry of finance ".
Article 2. 2.6 point supplement to clause 2 section III, part A the following: "2.6. The personal income tax exemption as specified on the applicable only for individual housing assignment, the only ground in the House, the land was in State Management Agency has issued a certificate of ownership or right to use.
For individual houses, land in now more the assignment contract, which is to have the right to buy the apartment floor, or transfer the contract to buy the home background, buy apartments, the income from the transfer of operations does not apply the provisions of the personal income tax exemption ".
Article 3. Added to the end of paragraph 4 of section III, part A the following: "for the case of inheritance, gift is a contract, which is to have the right to buy the apartment floor, not the personal income tax exemption as defined in clause 1 and clause 4 of Decree No. 100/2008/ND-CP dated 8/9/2008 of the Government".
Article 4. 3.3 points to supplement paragraph 3, section I, part B, as follows: "3.3. Decrease except for compulsory insurance: 3.3.1. Individual has income from business, from salary, wages close to the mandatory insurance provisions of the labor code, the law on social insurance, except insurance account on taxable income before tax. The year's premiums would be deducted from the taxable income of that year.
3.3.2. foreign individuals is subject to residence in Vietnam, the Vietnam is individual but working abroad have income from business, from salary, wages abroad take the mandatory insurance provisions of the individual country of residence the same citizenship, the provisions of the law such as social insurance Vietnam , medical insurance, unemployment insurance, occupational liability insurance required and compulsory insurance other (if any) shall be except that insurance charges on taxable income from business, from salary, wages when calculating personal income tax. 
a) determining the terms of the insurance exception: individuals subject to stated in point 3.3.2 outlined above must have the certificate from the evidence filed the mandatory insurance provisions of foreign countries.
Documents prove include: certificate from the money of the insurance agency or the Agency's confirmation of income paid on the amount of insurance were deducted, were filed (paid agency case filed instead). 
b) foreigners and individuals who have participated in Vietnam closing account aforesaid insurance abroad will be temporarily reduced the income to tax deductions for the year (if you have vouchers) and settlement by the end of the year official; the absence of vouchers to temporarily decrease except in years, will reduce except once when tax ".
 
Article 5. 3.5.3 points to 3.5 points supplement section II, part B as follows: "3.5.3. Individuals with income from real estate transfer tax of 25% on taxable income that meets the following conditions: a the transfer Price) recorded on the transfer and declare on the tax return does not lower prices due to the provincial people's Committee rules (with respect to land use) or not lower price stamp fees by level people's Committee the rules (for home and construction works) at the time of the contract of assignment is in effect as provided by law.
The case of the transfer price recorded on the transfer and declare on lower tax rates by the provincial people's Committee rules (with respect to land use) or lower than the prices charged the fee before the contacts due to provincial people's Committee rules (for home and construction works) at the time of the contract of assignment is in effect as provided by law, the apply a 2% tax on the price by the provincial people's Committee, the city of centrally regulated.
b) purchase price and related costs (the costs related to the grant of right to use land, home ownership; land improvement costs, home; the cost of building; the other relevant costs) the taxpayer declaration must have the invoice, certificate from the legal base proves the purchase price and related costs that taxpayers Declaration is correct.
For the transfer of personal capital contribution contract to have the right to buy the home background, buy apartments, the purchase price was determined based on the capital contribution paid vouchers and invoices and other documents to prove the costs involved. The costs related to the transfer of real estate including the loan interest rate payments of credit institutions to buy real estate. Private new cases only contribute capital (not yet sufficient amount according to the contract), the purchase price is determined as follows: purchase price = {total capital is contributed under contract-shares is missing (not filed)} + other costs involved the case of taxpayers declare purchase price and related costs but do not have the full invoice documents proving the purchase price and costs or have attached invoices, vouchers but through checking tax authorities discovered the invoice, certificate from the illegal, invalid, then the tax of 2% on the transfer price.
c) transfer personal property declaration itself, identify the applicable tax rates and is responsible for the accuracy of the records Declaration.
The tax authorities receive tax records are responsible for checking the declarations and the documents attached to the application, if the applicable tax rate conditions 25% calculated on the taxable income of the tax results for acceptance of the assignment. The case of not accepting the results of the tax calculation, they must answer to the assignment said.
d) individual cases tax declaration according to tariff 2% calculated on the transfer price, but through the check transfer price recorded on the contract and lower tax declaration by the provincial people's Committee, the tax rules under the tax of 2% on reviews by provincial people Committee regulation ".
Article 6. Point 2.5.5 additional 2.5 points in section II, part D as follows: "2.5.5. Disclosure, personal income tax for the transfer of capital contribution contract, a contract to purchase the home background, buy apartments:

a) transfer of shares to be entitled to buy houses, apartments and the transfer of the contracts to buy homes, apartments and then in personal tax profile will file a copy of the contract or contracts, which buy home, buy apartment was signed between individuals with organizations, individuals construct home business, instead of submitting a copy of the land use right certificate, proof of home ownership or ownership of the work on the land according to the instructions in the second headline, point 2.5.2, item 2, section II, section D of circular No. 83/2008/TT-BTC of the Ministry of finance and the target [4] in the form of 11/KK-ACCOUNTING reflecting the papers on land use home ownership, then reflects the capital contribution contract or contract to purchase a home, buy apartment was signed between individuals with individual organizations build, home business.  
Under the provisions of the civil code, property transfer contracts has had a certificate of ownership or rights to use legally by the State administration authorities must be notarized. Transfer of own capital contribution contract, contract of purchase, purchase apartment dwellings if prescribed by law must be held, personal sales, building approvals and the transfer has been approved does not need to be notarized.
Transfer personal capital contribution contract, a contract to buy the apartment floor, declaring, the personal income tax at the local tax Bureau where a property transfer or in individual organizations build, home business (if held there are the tax authorities collect credentials).
b) To create favorable conditions for the transfer of personal capital contribution contract, contract of purchase, purchase apartment dwellings, tax declaration; Tax base local actual situation determine the mandate for the Organization, business, personal and business infrastructure (including real estate trading) personal income tax revenue to transfer individual Declaration, the personal income tax in the Organization, the workers business, home, business, infrastructure. Order and procedure of the credentials, the credentials obtained funding made under the provisions of the law on tax administration.
c) in addition to papers in tax records have been guided in circular No. 84/2008/TT-BTC dated 30/9/2009 of the Ministry of Finance Circular No. 161/2009/TT-BTC on 12/8/2009 of the Ministry of finance; the tax authorities not be requested transfer filed personally add any other papers ".
Article 7. Paragraph 4 supplements into section II part D as follows: "4. On registration tax, tax deduction, tax, tax, tax for the other cases.
4.1. Managing tax (tax registration, tax deduction, tax, tax, tax) for officials and public servants had a wage coefficient defined in payroll attached to decision No 128 QD/TW on December 14, 2004 of the Secretariat of the Communist Party; Payroll attached to resolution No. 757/2004/NQ-UBTVQH11 on 30/9/2004 of the Commission of the National Assembly; tier 3 table 1 payroll specialist senior, level 1-2 payroll rank military rank attached to Decree No. 204/2004/ND-CP on December 14, 2004 of the Government as follows: based on the taxable income from salaries, wages and incomes have the nature of salary, wages actually paid direct unit, pay salaries, remuneration and made steady except background for personal income myself and people depend upon registration. On the basis of income after deducting the sum was reduced and base on tariffs progressively each section defined in circular No. 84/2008/TT-BTC dated 30/9/2008 of the Ministry of finance unit directly paying income from wages, the wages of personal income tax deductions and filed into State budget according to the regulations.
4.1.1. registration tax: officers, public officials have publicly stated on salary Declaration of personal income tax registration with payment of income or income paying agency Declaration for tax registration household stubs. The base declaration of registration tax, transfer of income paying agency records for the tax authorities to the tax authorities to grant the tax code. Tax registration profile, sequence and tax registration procedures follow guidelines in circular No. 84/2008/TT-BTC of the Ministry of finance.
4.1.2. the tax deduction: direct pay unit income from wages, the wages are responsible for personal income tax deductions and filing declaration prescribed State budget; the personal income tax deduction is done monthly.
4.1.3. Decrease excluding background: the unit directly paid salaries, remuneration pursuant to the Declaration of each scene officers, to determine the number of dependents be reduced except background before tax deductions.
4.1.4. Tax: direct pay unit, public money personal income tax and make payment in lieu of individual civil servants in administrative responsibilities if any tax was deducted tax amount larger or larger deductible tax of tax , tax filing, tax at the payment of income that are not submitted to the tax authorities.
Case when personal income tax for each specific case, if there was a temporary tax deduction in the year the larger tax then the unit directly paid salaries, remuneration made to reimburse surplus or offset tax numbers have surplus amounts arising later.
When the establishment of the report of the personal income tax was deducted in the year paid on income divisions, not having the officers listed above wages have tax deducted from pay statement of income of the unit.
4.1.5. Information Management: payment unit is responsible for managing the income according to the current rules on the management modes for information relating to the identification, registration, income declaration, deductible, personal income tax of the officers, servants specified in this Article and the provisions of relevant laws.
4.2. additional instructions thêmvề personal income tax of individual income from salary, wages are as follows: individual have income from wages, public money if only the income from a single paying unit tax deduction tax larger can make payment through the payment unit of income.
The unit pays the income base on real taxable income paid to employees, a registered person, the certificate from the proven premium deductions (if any), charitable contributions, humanitarian, academic encouragement of workers assigned to redefine the duties of workers make immediate tax deduction add to file into the State budget. On the aggregate tax declarations and detailed individual earnings reflect income and tax amounts already deducted after payment.
Income payments unit is responsible for records management scene, these documents prove the premium accounts, charitable contributions, humanitarian, academic extension (if any) in the unit and shall produce or provide when tax authorities require ".
Article 8. Added section DD as follows: 1. Added to the end of paragraph 2: "individual cases have arisen in personal income tax refund but slowly filed tax declarations as a rule do not apply fines for administrative violations too tax term stubs".
2. Additions to the end of paragraph 3: "-for the use of land by the assignee before 01/01/2009 date filed documents asking the certification of land use is the competent State Agency approved the certification of land use tax collection only once personal income assignment in the end , the assignment earlier access to tax revenue.
-From 01/01/2009 made the personal income tax Law, personal property transfer has certified contract or no contract just had hand-written papers must be filed personal income tax for each assignment.
Article 9. Implementation: 1. This circular have enforceable after 45 days from the date of signing and be applied immediately for income from transfer of property. Private individual has income from salaries, wages, from business applied for the tax period in 2009. Removal instructions for individual income tax is contrary to the instructions in this circular.
2. During the implementation process, if there are problems to recommend the Organization, timely reflection about personal finance Ministry (General Directorate of Taxes) to study the resolution./.