The DIRECTIVE on the implementation of the law on personal income tax _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ personal income tax Law was Congress XII, second session through November 21, 2007 and is effective from January 1, 2009; The President signed the order No. 13/2007/L-CTN on December 5, 2007 on the publication of the full text of this law.
The personal income tax law has wide adjustment range, related to many subjects, fields, set out the requirements in the work of the Organization to implement the required participation, close collaboration of ministries, agencies, local government, political organizations, social-political organizations , social organization-career, the mass organizations and the people. Derived from the above requirements and to implement the law on personal income tax to achieve good results, the Prime Minister asked the Ministry, government agency heads, the President of the people's Committee of the central cities, made right after some missions : i. ESTABLISHMENT of the STEERING COMMITTEE to IMPLEMENT the PERSONAL INCOME TAX ACT 1. In July 2008, the Ministry of finance, in cooperation with the Ministry of the Interior and the Office of the Prime Minister's Government decided to set up a Central Steering Committee on implementation of the law on personal income tax (hereinafter referred to as the Central Steering Committee) headed by a Deputy Head of the Standing Committee and the Commissioner is the head of a number of , the agency concerned.
The Central Steering Committee have permanent Nest help placing at the Finance Ministry, headed by a Permanent Secretary Ministry of Finance Chief nesting, members join is represented in units of the Ministry of finance and other ministries and agencies concerned. The Central Steering Committee is responsible for: a) building program, plan, schedule and measures to implement the law on personal income tax.
b) instructions, urging the Ministry of examination, the Agency and the local implementation of programs, plans and measures formulated;
c) quarterly, General, reviews the implementation of the ministries and the local. Detect and proactively handle under the authority or the proposed Prime timely processing and problems arising in the process of implementing the law on personal income tax and this directive;
d) Central Chairperson Delivered concrete decisions the postulate, measures to implement the law on personal income tax and this directive seriously, achieving goals, inadequate.
2. the people's Committee Chairman Delivered by the provinces, the central cities in August 2008 decided to set up the Steering Committee on implementation of the individual income tax law in local (hereinafter referred to as the local Steering Committee) by a comrade Deputy Chairman provincial people's Committee Chairman; the local Steering Committee members include: head of finance, taxation and other related departments. The local Steering Committee is responsible for: a) General staff, proposed to grant the Committee of the local Party leader, directing the organization implementing the personal income tax Law and this directive. Organization, strict implementation of programs, plans and instructions of the Central Steering Committee, ensure the schedule, content and proposed requirements;
b) to base the program, plan, schedule, and measures of the Central Steering Committee detailed content plans, organizational measures implementing the personal income tax act locally;
c) On the last month of each quarter, General, reviews the implementation of this directive in the locality of the Central Steering Committee report;
d) in 2008, focus on completing the registration tax for all individuals who have income subject to tax and the Organization, individuals pay on income.
II. FORMULATION, IMPROVE The LEGAL TEXTS For IMPLEMENTING The PERSONAL INCOME TAX ACT 1. In the third quarter of 2008, the Ministry of finance, in cooperation with the Department of Justice and related agencies the Government issued a decree detailing implementation of the law on personal income tax and the circulars.
2. Ministry of planning and investment to research additional amendments to the business registration regulations under the personal direction of business people involved in the business in which the business registration Certificate must specify the individuals name to facilitate the Declaration, calculate the taxable income of the individual's own.
3. The Ministry of labour invalids and social host, in cooperation with the Ministry of the Interior and related agencies to guide the determination of the allowances, subsidies apply to labour in the fields to do the determining earnings unless the personal income tax; Guide to determining who can not afford to labor as the basis when calculating the reduced background.
4. The Ministry of health released research listing illness to do the review based on personal income tax; hosted, in cooperation with the Ministry of labor, invalids and Social Affairs the Guide confirmed the subject was disabled, do not have the ability to do labor reduced base except for his scenes.
III. Promote The PROPAGANDA, The CITY TURNS The LAW On PERSONAL INCOME TAX 1. The Ministry of finance, in cooperation with the Ministry of Justice, the Ministry of information and communication, well organized advocacy on purpose, meaning, the basic content of the law, the writing guidelines and administrative procedures regarding personal income tax to all agencies, enterprises and the people understand , implementation and monitoring of the implementation. Proactive system deployment support, guidance on tax.
2. The Secretary of the Ministry, President of the people's Committee of the province, central cities are responsible for directing the propaganda, the dissemination of the personal income tax act within the Ministry, local branches.
3. Vietnam television station, radio voice of Vietnam, the radio and the local tv spends adequate time to advocacy, dissemination of the personal income tax Law. The Central and local newspapers devoted to the popular categories, posting propaganda publications about the personal income tax.
IV. RESPONSIBILITIES Of Ministries, AGENCIES And LOCALITIES In The ORGANIZATION IMPLEMENTING The PERSONAL INCOME TAX ACT 1. The Finance Ministry directed tax authorities promote administrative reform and the modernization of tax management according to decision No. 201/2004/QD-TTg dated 10 December 2004 of the Prime Minister approving the programme to reform the tax system by 2010. Ahead, in 2008 to deploy immediately a number of the following: a) directs the tax agency in cooperation with the agencies, the Unit organized the registration tax to all the objects in an income and taxable income paid units. At the latest until 31 December 2008 to complete the tax registration for the object;
b) investment devices and software applications to manage the tax payers and income subject to personal income tax. Support the agencies pay income in the Declaration, tax calculation, filing tax and legal solutions, guidelines, administrative procedures regarding personal income tax;
c) building regulations coordination, provision of information between the tax authorities with the land management agency, labor management, immigration, banking, the State Securities Commission, the State Treasury to tax management service;
d) organized training, learning the law, the administrative procedure of the personal income tax for tax servants, officers, the Organization pays personal income and pay tax. Made public, transparent tax administration procedures for the Organization, individuals know;
DD) perfecting the management departments of individual income tax in the tax system; enhanced layout officers have professional qualification, good moral quality involved management of personal income tax;
e) in coordination with the State Bank of Vietnam proposed measures to strengthen the management of capital investment activities, transfer of capital, transfer of securities to closely manage the income from this activity.
2. State Bank of India in collaboration with the ministries and agencies concerned accelerate billing management scheme, the development of forms of payment through banks and other credit organizations, proceed to not use cash in economic transactions according to the roadmap was approved by the Prime Minister's decision No. 291/2006/QD-TTg dated 29 December 2006 about " Approval of the project does not use the cash payment period 2006-2010 and towards 2020 in Vietnam. "
3. Ministry of planning and investment in coordination with the ministries concerned to propose measures to improve the administrative procedures of registering business for business activities in the areas of legal advice, accounting, accounting services, tax services to develop this service extensively to strengthen the support of taxpayers in the Declaration , tax calculation and payment of tax rules.
4. the Ministry of labour, invalids and Social Affairs Director enhanced check, monitoring the implementation of the provisions of the law on labor and wages in order to control the payment of wages, the wages of the institutions fact, personal business for employees in accordance with the provisions of the law.
5. Ministry of natural resources and environment, the Ministry of construction directs the Department of natural resources and the environment, strengthen the management of registration, transfer of property, the grant of land using right certificates, home ownership, and in coordination with the tax agency under strict price and income from transfer of property in the area.
6. the industry steer market management forces strengthen checking, control the observance of the regulations on business registration, handle the fact of personal business (including the individual independent practice) but there is no business registered under the provisions of the law.
7. The Ministry of public security to coordinate with the Ministry of finance and the law protection agencies to detect and handle cases of fraud, tax evasion or non-observance of the law of personal income tax.

8. The Ministry of defence, the Ministry of public security organs, steering units and officers, soldiers, and workers in the scope of his Ministry managed the implementation of tax registration, Declaration, pay tax according to the provisions of the law of personal income tax and tax administration law.
The Ministers, heads of ministerial agencies, heads of government agencies, the Chairman of people's Committee of the province, the central cities of the Central Steering Committee, and the local Steering Committee is responsible for organizing the implementation of this directive.