Circular No.79/2022/TT-BTC dated December 30, 2022 of the Ministry of Finance amending and supplementing a number of legal documents issued by the Ministry of Finance
To amend and supplement Point g Clause 1 Article 9 of Circular No. 111/2013/TT-BTC dated August 15, 2013 related to the regulation on the dossier of proof of dependents, thereby allowing the submission of a copy of citizen ‘s identity card in place of a copy of ID card and allowing the submission of a copy of the certificate of residence information/Notice of personal identification number in place of the household registration book when proving dependents.
Notably at Point g7, Article 1, Circular 79/2022/TT-BTC stated that, from the date the tax authority announces the completion of the data connection with the National Population Database, the taxpayer does not have to submit documents proving dependents if the information in these documents is already in the National Population Database.
This Circular takes effect from January 1, 2023. Circulars simultaneously amending and abolishing Circulars include:
- Amending Circular No.111/2013/TT-BTC regarding the regulations on the dossier of proof of dependents;
- Abolition of Circular No.20/2014/TT-BTC regulating the import of cars and motorcycles under the property movement regime of overseas Vietnamese who have been settled for permanent residence registration in Vietnam;
- Amendment to Circular No. 22/2019/TT-BTC related to forms for issuance of Certificates of Customs declaration.