Is the nationality included in the certificate of personal income tax withholding in Vietnam?

Is the nationality included in certificate of personal income tax withholding in Vietnam?

Pursuant to Clause 1, Article 32 of Decree 123/2020/ND-CP, the specific regulations on the contents of records are as follows:

Contents of the certificate

1. certificate of personal income tax withholding have the following contents:

a) Name of the tax deduction record, form code of the tax deduction record, symbol of the tax deduction record, serial number of the tax deduction record;

b) Name, address, tax identification number of the payer;

c) Name, address, tax identification number of the taxpayer (if the taxpayer has a tax identification number);

d) Nationality (if the taxpayer does not have Vietnamese nationality);

đ) Amount of income, time of income payment, total taxable income, tax amount deducted; remaining income to be received;

e) Date, month, year of issuance of the tax deduction record;

g) Full name, signature of the income payer.

In case of using electronic certificate of personal income tax withholding, the signature on the electronic record is a digital signature.

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As such, regarding nationality, it is only mandatory for taxpayers without Vietnamese nationality.

Is the nationality included in the certificate of personal income tax withholding in Vietnam? (Image from the Internet)

How many types of records are there in the field of tax, fee, and charge management by the tax authority in Vietnam?

Pursuant to Article 30 of Decree 123/2020/ND-CP, the specific regulations on record types are as follows:

records in the field of tax, fee, and charge management by the tax authority include:

- Personal income certificate of personal income tax withholding;

- Receipts including:

+ Receipts for tax, fee, and charge collection not pre-printed with the denominations;

+ Receipts for tax, fee, and charge collection pre-printed with the denominations;

+ Receipts for tax, fee, and charge collection.

Note:

In the process of managing taxes, fees, and charges according to the provisions of the Law on Tax Management, if other types of records are required, the Minister of Finance is responsible for stipulating and providing guidance for implementation.

What are the contents in receipts considered as certificate of personal income tax withholding in Vietnam?

Pursuant to Clause 2, Article 32 of Decree 123/2020/ND-CP, the specific regulations on receipts are as follows:

[1] Name of the receipt type:

Receipt for tax, fee, and charge collection not pre-printed with denominations; receipt for tax, fee, and charge collection pre-printed with denominations; receipt for tax, fee, and charge collection.

[2] Receipt form code and receipt symbol.

- Receipt form code includes information indicating the name of the receipt type, the number of copies of the receipt, and the serial number of the template within a receipt type (a receipt type can have multiple templates).

- Receipt symbol is a distinguishing mark represented by the system of Vietnamese letters and the last two digits of the year.

- For printed receipts, the last two digits of the year are the year the receipt was printed. For self-printed and electronic receipts, the last two digits of the year are the year the receipt is first used as indicated on the release notice or the year the receipt is printed.

[3] Receipt number

This is the serial number displayed on the tax, fee, and charge receipt. The receipt number is recorded in Arabic numerals with a maximum of 7 digits. For self-printed and printed receipts, the receipt number starts from 0000001. For electronic receipts, the electronic receipt number starts from number 1 on January 1 or the start date of using the electronic receipt and ends on December 31 each year.

[4] Receipt copies (applicable to printed and self-printed receipts)

This refers to the number of sheets within the same receipt number. Each receipt number must have at least 02 copies or more, of which:

- Copy (part) 1: kept at the collecting organization;

- Copy (part) 2: given to the taxpayer, fee, charge payer;

Note:

Copies from the third onwards are named according to specific uses serving management work following legal regulations.

[5] Name, tax identification number of the organization collecting tax, fees, charges.

[6] Name of the types of tax, fee, charge collected and the amount recorded in both numbers and words.

[7] Date, month, year of issuing the receipt.

[8] Signature of the money collector. In the case of using electronic receipts, the signature on the electronic receipt is a digital signature.

[9] Name, tax identification number of the organization printing the receipt (for printed cases).

[10] Receipts are presented in Vietnamese.

- In cases where it is necessary to additionally record in a foreign language, the additional foreign language part should be placed to the right in parentheses “( )” or immediately below the Vietnamese content with a smaller font size than the Vietnamese text.

- Numbers recorded on receipts are natural numbers 0, 1, 2, 3, 4, 5, 6, 7, 8, 9.

Important Notes:

- The currency recorded on the receipt is Vietnamese dong. In cases where other amounts due to the state budget are collected in foreign currency, they may be collected in foreign currency or converted into Vietnamese dong based on the exchange rate specified in Clause 4, Article 3 of Decree 120/2016/ND-CP.

- In collecting fees, charges, if the list of fees, charges exceeds the number of lines of a receipt, a detailed list accompanying the receipt can be made. The detailed list is self-designed by the fee, charge collecting organization to suit the characteristics of each type of fee, charge. The detailed list must clearly state "enclosed with receipt number... on... month... year...".

- For fee, charge collecting organizations using electronic receipts, if it is necessary to adjust certain criteria on the electronic receipt to suit practical circumstances, the organization must discuss with the Ministry of Finance (General Department of Taxation) for consideration and guidance before implementation.

- Beyond the mandatory information as prescribed in this clause, fee, charge collecting organizations may add additional information, including logos, decorative images, or advertisements compliant with legal regulations and not obscure, blur mandatory contents on the receipt. The font size of additional information must not be larger than the font size of the mandatory contents on the receipt.