Official Dispatch 2455/TCT-DNNCN of Vietnam: Guidance on electronic receipts, electronic PIT deduction documents from July 1, 2022?
- Maintaining the operation of Operation Center deploying e-invoices in Vietnam?
- How to use electronic receipts according to Vietnamese regulations?
- How to use electronic personal income tax deduction documents according to Vietnamese regulations?
- Guidelines for the provision of electronic invoice information in Vietnam?
Maintaining the operation of Operation Center deploying e-invoices in Vietnam?
According to Official Dispatch 2455/TCT-DNNCN in 2022, guiding the maintenance of operation of the Operation Center deploying e-invoices at the General Department and Tax Departments:
- The Center for Operation of Electronic Invoice Deployment Center at the General Department and Tax Departments continues to maintain and is a standing part to advise the Steering Committee and Standing Group in organizing and directing the implementation of electronic invoices nationwide and at each Department of Taxation of Vietnam, ensuring close adherence to reality and timely supporting organizations, enterprises and business households that have difficulties and obstacles in implementing e-invoices so as not to affect the production and business activities of taxpayers.
How to use electronic receipts according to Vietnamese regulations?
According to Official Dispatch 2455/TCT-DNNCN in 2022, guiding the use of electronic receipts:
- According to the provisions of Decree 123/2020/ND-CP, from July 1, 2022, organizations can use electronic receipts, however, the General Department of Taxation is in the process of developing a standard format for border electronic hybrid data and implementation process.
- Therefore, while there is no guidance from the General Department of Taxation, organizations (including UNTT) still continue to use printed, self-printed paper, purchased from tax authorities or electric receipts in accordance with Circular No. 32/2011/TT-BTC.
Official Dispatch 2455/TCT-DNNCN of Vietnam: Guidance on electronic receipts, electronic PIT deduction documents from July 1, 2022?
How to use electronic personal income tax deduction documents according to Vietnamese regulations?
According to Official Dispatch 2455/TCT-DNNCN in 2022, guiding the use of electronic personal income tax deduction documents:
Article 33 of Decree No. 123/2020/ND-CP stipulates:
“Article 33. Electronic record format
1. Format of an electronic receipt:
The format of receipts prescribed in Point b Clause 1 Article 30 hereof complies with the following provisions:
a) Electronic receipts shall be XML (eXtensible Markup Language) documents, which are meant to share electronic data between IT systems;
b) The data of an electronic record consists two components: information about the transaction and the digital signature;
c) The General Department of Taxation shall develop and announce the format of transaction-related information, digital signatures and tools for display of electronic receipts prescribed herein.
2. Format of an electronic PIT deduction statement:
When using the document in Point a Clause 1 Article 30 hereof in the electronic form, the organization deducting PIT shall develop a software system serving the use of electronic records which must contain adequate compulsory contents specified in Clause 1 Article 32 hereof.
3. Contents of electronic PIT deduction statements or receipts must be fully and accurately displayed, ensure readers can read them with electronic devices.”
Thus, when using electronic personal income tax withholding documents, a withholding organization is not required to register, issue notice, or transmit electronic data to the agency, and the withholding organization builds a software system to use electronic documents and ensure the mandatory contents as prescribed in Clause 1, Article 32 of Decree 123/2020/NDCP.
+ During the time when electronic personal income tax deduction documents have not yet been deployed, organizations (including tax authorities) can use personal income tax withholding documents in the form of release. From July 1, 2022, tax authorities will no longer sell personal income tax withholding documents printed by tax authorities; for cases where the tax agency's purchase deduction vouchers are still available, they shall continue to use them.
Guidelines for the provision of electronic invoice information in Vietnam?
According to Official Dispatch 2455/TCT-DNNCN in 2022, guiding the Regulation on the provision of electronic invoice information:
- Currently, the e-invoice system has met the demand for looking up e-invoices on the e-portal and via the app (full content of the invoice can be looked up).
+ Regarding the sharing of databases with relevant agencies, the General Department of Taxation has issued Official Dispatch No. 1737/TCT-QLRR dated May 23, 2022 guiding tax authorities at all levels to sign the Model Regulation on the exchange of electronic invoice information.
+ In the Regulations and official dispatches, there are detailed instructions for tax authorities at all levels to work and discuss with local state administrative management agencies such as market management agencies, public security agencies, or other relevant agencies with procedural and investigative activities to sign this Regulation.
Information exchange content will be signed by tax authorities at all levels on the basis of state management requirements and the implementation of specific administrative procedures of each external agency or organization. At the same time, in order to promptly meet the requirements of information exchange, the General Department of Taxation (Risk Management Board and IT Department) is urgently completing professional requirements documents to build an application to meet the needs of providing information according to the Regulations. In case of tax authorities at all levels receive requests for information from other local state management agencies, they shall discuss it with the General Department of Taxation (Risk Management Board) for further guidance.
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