Uni 08-09-2016 - Guidance on contents of Circular 95/2016/TT-BTC

Official letter 3706/TCT-KK guiding implementation to contents of Circular 95/2016/TT-BTC about tax registration. Tax registration of individuals has income from wage, salary and dependants of the individuals authorizing for income payers as follows:

In the time, TMS system- electronic information portal of GDT is not yet upgraded meeting regulations of Circular 95/2016/TT-BTC, tax authority bases on tax registration files (general tax registration declaration for individuals having income from wage, salary through income payers with form 05-ĐK-TH-TCT, general tax registration declaration for dependants of the individuals have income from wage, salary through income payers with form 20-ĐK-TH-TCT) submitted by income payers to grant PIT tax code for the individuals and dependants, return results of tax registration to income payers Circular 95/2016/TT-BTC.