Circular 175/2010/TT-BTC amending and supplementing Circular 84/2008/TT-BTC of September 30, 2008 guiding the Personal Income Tax Law and Decree 100/2008/ND-CP of September 8, 2008 detailing several articles of the Personal Income Tax Law

Ministry of Finance

Vietnam's central finance ministry: the state budget, taxation, customs, the state treasury, public debt, state reserves, and accounting and pricing policy. In the 2025 reorganisation it absorbed the former Ministry of Planning and Investment, adding national development planning, public investment and statistics.

Document Type	Document Number	Status	Date Effective	Issuing Body	Official Source URL
Circular	175/2010/TT-BTC	Partially in effect	20/12/2010	Ministry of Finance	https://phapluat.gov.vn/legal-documents/25844

Summary

Circular 175/2010/TT-BTC, issued by the Ministry of Finance on 5 November 2010, amends and supplements Circular 84/2008/TT-BTC, which guides implementation of the Personal Income Tax Law and Government Decree 100/2008/ND-CP. It was issued to implement Government Resolution 25/NQ-CP on simplifying 258 administrative procedures, and its scope is procedural rather than substantive: it changes tax registration paperwork and timelines, not personal income tax rates, brackets, or deductions. The Circular revises point 2.3, section I, part D of Circular 84/2008/TT-BTC to streamline the tax registration file for individuals with income from wages and salaries, from capital investment, from capital transfer (including securities transfer), and other taxable income. Such individuals submit one tax registration file consisting of a tax registration declaration on…