Is it mandatory to switch to using electronic vouchers withholding personal income tax in Vietnam from July 1, 2022?
Is it mandatory to use personal income tax in Vietnam withholding documents?
According to the Notice of Tax Department of Ho Chi Minh City. Hanoi on electronic documents withholding personal income tax in Vietnam guides as follows:
"Based on the provisions of Clause 5, Article 12 of Circular 78/2021/TT-BTC,
- The use of personal income tax withholding vouchers continues to comply with Circular No. 37/2010/TT-BTC dated March 18, 2010 of the Ministry of Finance guiding the issuance, use and management of personal income tax. personal income tax withholding vouchers printed on the computer (and amendments and supplements) and Decision No. 102/2008/QD-BTC dated 12/11/2008 of the Minister of Finance on the issuance of issue the personal income tax receipt form by the end of June 30, 2022.
- In case organizations withholding personal income tax meet the conditions on information technology infrastructure, they may apply the form of electronic vouchers to withhold personal income tax according to the provisions of Decree No. 123/2020. /ND-CP before July 1, 2022 and follow the instructions in Circular No. 37/2010/TT-BTC dated March 18, 2010 of the Ministry of Finance.
Thus, from July 1, 2022, all businesses, organizations and individuals must switch to using electronic vouchers to withhold personal income tax (PIT)
Is it mandatory to switch to using electronic vouchers withholding personal income tax in Vietnam from July 1, 2022? (Pictures from the internet)
Notice of electronic vouchers withholding personal income tax in Vietnam?
According to the Notice of Tax Department of Ho Chi Minh City. Hanoi on electronic documents withholding personal income tax in Vietnam as follows:
(a) The time for making electronic documents withholding personal income tax according to Article 32 of Decree 123/2020/ND-CP is as follows:
- At the time of withholding personal income tax, the time of collecting taxes, fees and charges, organizations withholding personal income tax, organizations collecting taxes, fees and charges must make vouchers and deliver receipts to them. the person whose income is withheld from tax, the person who pays taxes, fees and charges.
(b) Contents of documents
According to Clause 1, Article 32 of Decree 123/2020/ND-CP stipulating tax withholding documents with the following contents:
+ Name of tax withholding voucher, symbol of tax withholding voucher sample, symbol of tax withholding voucher, ordinal number of tax withholding voucher;
+ Name, address, tax identification number of the payer;
+ Name, address, tax identification number of the taxpayer (if the taxpayer has a tax identification number);
+ Nationality (if the taxpayer is not a Vietnamese citizen);
+ Amount of income, time of income payment, total taxable income, withheld tax amount; the amount of income still received;
+ Date, month and year of making tax deduction vouchers;
+ Full name and signature of the payer.
- In case of using an electronic tax withholding voucher, the signature on the electronic voucher is a digital signature.
(c) Format of documents
According to Clauses 2 and 3, Article 33 of Decree 123/2020/ND-CP stipulates:
- Organizations withholding personal income tax in Vietnam when using vouchers as prescribed in Decree 123/2020/ND-CP in electronic form build a software system to use electronic vouchers to ensure the following requirements: Compulsory content as prescribed in Clause 1, Article 32 of Decree 123/2020/ND-CP (refer to form 03/TNCN in Appendix III issued together with Decree No. 123/2020/ND-CP)
- Electronic vouchers must be displayed fully and accurately, ensuring that the contents of the vouchers do not lead to misunderstanding so that users can read them by electronic means.
How to guide the implementation of self-printed and self-printed personal income tax in Vietnam withholding vouchers?
According to the Notice of Tax Department of Ho Chi Minh City. Hanoi on electronic vouchers withholding personal income tax in Vietnam that are printed and self-printed are as follows:
- Enterprises and organizations are not allowed to use PIT withholding vouchers ordered and printed that are still available from July 1, 2022.
- Unused PIT withholding vouchers that are still left by the enterprise, the organization shall cross it out, store it and put it in the deleted column in the reporting period on the use of PIT withholding vouchers (Form CTT25/AC). ) sent to the management agency directly according to regulations.
- Hanoi Tax Department notifies businesses, organizations and individuals to know and implement. During the implementation process, if you have any problems, please contact the tax authority directly managing them for guidance or feedback via email hotrohoadondientu.han@gdt.gov.vn, phone numbers hotline to support the implementation of electronic invoices (posted on the website of Hanoi Tax Department hanoi.gdt.gov.vn).
Refer to the Notification Letter of the City Tax Department. Hanoi: HERE.
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