What information is included in electronic PIT deduction documents in Vietnam?
What is the format of the PIT deduction documents in Vietnam?
Based on Clause 5, Article 12 of Circular 78/2021/TT-BTC, the guidelines for the use of PIT deduction documents are as follows:
Transitional Provisions
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- The use of personal income tax deduction documents continues under Circular No. 37/2010/TT-BTC dated March 18, 2010, by the Ministry of Finance, which guides the issuance, usage, and management of self-printed personal income tax deduction documents (and amended documents) and Decision No. 102/2008/QD-BTC dated November 12, 2008, by the Minister of Finance regarding the issuance of personal income tax deduction document samples until June 30, 2022. If the organizations deducting personal income tax meet the conditions regarding IT infrastructure, they are allowed to use electronic personal income tax deduction documents in accordance with Decree No. 123/2020/ND-CP before July 1, 2022, and comply with the procedures as guided in Circular No. 37/2010/TT-BTC dated March 18, 2010, by the Ministry of Finance.
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Moreover, according to Section 3 of Official Dispatch 2455/TCT-DNNCN of 2022 by the General Department of Taxation, which provides guidelines on implementing and operating electronic invoices and documents, the use of electronic personal income tax deduction documents is stipulated as follows:
3. Regarding the use of electronic PIT deduction documents
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Until the electronic PIT deduction documents are fully deployed, organizations (including tax agencies) and businesses can utilize self-issued PIT deduction documents. From July 1, 2022, tax authorities will cease selling PIT deduction documents printed by tax authorities; organizations can continue to use any remaining printed deduction documents purchased from tax agencies.
Hence, from July 1, 2022, onwards, PIT deduction documents have transitioned to being used in electronic format. However, if there are remaining printed PIT deduction documents issued by tax authorities, they may still be used.
What information is included in electronic PIT deduction documents in Vietnam?
Based on Clause 2, Article 33 of Decree 123/2020/ND-CP, the format of electronic personal income tax deduction documents is specified as follows:
Format of Electronic Documents
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- Format of electronic personal income tax deduction documents:
Personal income tax deducting organizations, when using vouchers as stipulated at Point a, Clause 1, Article 30 of this Decree in electronic form, must develop their own software systems to utilize electronic vouchers ensuring mandatory contents as prescribed in Clause 1, Article 32 of this Decree.
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Simultaneously, refer to the provisions in Clause 1, Article 32 of Decree 123/2020/ND-CP concerning the contents of deduction documents.
Thus, electronic PIT deduction documents will include information as follows:
- Name of the tax deduction document, code of the voucher template, code of the tax deduction document, serial number of the PIT deduction document;- Name, address, tax code of the taxpayer;- Name, address, tax code of the PIT taxpayer (if the taxpayer has a tax code);- Nationality (if the PIT taxpayer is not of Vietnamese nationality);- Income amount, timing of income payment, total taxable income, the amount of tax deducted; net income to be received;- Date of issuance of the PIT deduction document;- Full name and signature of the income payer.
Note: In the case of electronic deduction documents, the signatures on the electronic documents are digital signatures.
What information is included in electronic PIT deduction documents in Vietnam? (Image from Internet)
Is it mandatory for enterprises to register for using electronic PIT deduction documents in Vietnam?
According to Section 3 of Official Dispatch 2455/TCT-DNNCN of 2022 by the General Department of Taxation, which guides on the implementation and operation of electronic invoices and documents, using electronic PIT deduction documents is detailed as follows:
3. Regarding the use of electronic PIT deduction documents
According to Article 33 of Decree No. 123/2020/ND-CP, organizations deducting when using electronic PIT deduction documents are not required to register, notify of issuance, or transmit electronic data to tax authorities; the deducting organizations shall develop software systems to use electronic documents ensuring the mandatory contents as stipulated in Clause 1, Article 32 of Decree No. 123/2020/ND-CP. Until the electronic PIT deduction documents are fully deployed, organizations (including tax agencies) and businesses can use self-issued PIT deduction documents. From July 1, 2022, tax authorities will cease selling PIT deduction documents printed by tax authorities; organizations can continue to use any remaining printed deduction documents purchased from tax agencies.
Therefore, enterprises using electronic PIT deduction documents are not required to register with tax authorities; deduction organizations shall develop their software systems to use electronic documents, ensuring the mandatory contents as specified in Clause 1, Article 32 of Decree 123/2020/ND-CP.
