Vietnam: Income-paying organizations use self-printed Personal Income Tax Dedution Documents until the end of June 30, 2022?
- Instructions for handling the transition of applying deduction electronic documents for personal income tax in Vietnam?
- The tax department of Ho Chi Minh City of Vietnam annuls approval to use self-printed deduction documents from July 1, 2022?
- How to register to use personal income tax deduction documents according to Vietnamese regulations?
- What is the format of electronic documents according to Vietnamese regulations?
Instructions for handling the transition of applying deduction electronic documents for personal income tax in Vietnam?
According to Official Dispatch 7563/CTTPHCM-TTHT in 2022, guiding the application of deduction electronic documents for personal income tax:
- Before July 1, 2022, income-paying organizations shall use personal income tax deduction documents (form CTT56) in the form:
+ Personal income tax deduction documents printed on a computer (for example, symbol AB/2010/T) according to the provisions of Circular 37/2010/TT-BTC dated 18/3/2010 of the Ministry of Finance of Vietnam guiding instructions on the issuance, use, and management of self-printed personal income tax deduction documents (and the amended and supplemented document is Decision 814/QD-BTC dated April 15, 2010) or be issued with paper vouchers ordered by the tax authority (for example, symbol AB/2011) according to the provisions of Decision 102/2008/QD-BTC dated 12/11/2008 of the Minister of Finance of Vietnam on the issuance of the form Personal income tax receipts can only be used until the end of June 30, 2022.
- In case organizations' deduction of personal income tax meets the conditions on information technology infrastructure, they may apply the form of electronic vouchers deduction PIT according to the provisions of Decree 123/2020/ND-CP and carry out the registration and use procedures according to the guidance in Circular 37/2010/TT-BTC dated 18/3/2010 of the Ministry of Finance of Vietnam.
- From July 1, 2022, organizations deduction personal income tax are required to convert to apply electronic vouchers deduction personal income tax as prescribed in Decree 123/2020/ND-CP. Procedures for registration and use follow the registration procedures for self-printed export vouchers according to Circular No. 37/2010/TT-BTC.
- Organizations' deduction of personal income tax 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 contents specified in Clause 1, Article 32 of the regulations on the content of personal income tax deduction documents.
Electronic vouchers must be displayed fully and accurately, ensuring that the contents of the vouchers do not lead to erroneous interpretation so that users can read them by electronic means.
Vietnam: Income-paying organizations use self-printed Personal Income Tax Deduction Documents until the end of June 30, 2022?
The tax department of Ho Chi Minh City of Vietnam annuls approval to use self-printed deduction documents from July 1, 2022?
According to Official Dispatch 7563/CTTPHCM-TTHT in 2022, guiding the application of electronic documents to deduct personal income tax:
- From July 1, 2022, the tax authority annuls the approval to use self-printed deduction documents that have answered acceptance for income-paying organizations. Income Paying Organizations are only allowed to use self-printed Personal Income Tax Deduction Documents until the end of June 30, 2022.
- For deduction documents of personal income tax issued by tax authorities, the income-paying organizations shall make a slash and keep it at the right and fill in the use section in the delete column in the receipt list. (form: CTT25/AC).
- Income-paying organizations build their own software systems to use electronic documents without having to go through a solution provider, ensuring the mandatory contents as prescribed in Clause 1 of this Article. 32 Decree 123/2020/ND-CP.
How to register to use personal income tax deduction documents according to Vietnamese regulations?
According to Official Dispatch 7563/CTTPHCM-TTHT in 2022, guiding the application of electronic documents to deduct personal income tax:
- Register to use personal income tax deduction documents according to the provisions of Decree 123/2020/ND-CP:
- Income-paying organizations wishing to use deduction documents must submit dossiers to tax authorities directly managing them through thuedientu portal.
- Records include:
+ Notice of issuance of deduction vouchers. Use the receipt issuance notice form 02/PH-BLG Appendix IA issued together with Decree No. 123/2020/ND-CP to notify the issuance of electronic tax deduction documents. In case thuedientu portal (HTKK application) has not updated form 02/PH-BLG, income-paying organizations shall send documents to hcmtax portal.
Note: For income-paying organizations that are representative offices without | the digital signature, in order to save costs, a representative office can register a digital signature that is issued once and is valid for use within only 5 days.
What is the format of electronic documents according to Vietnamese regulations?
According to Article 33 of Decree 123/2020/ND-CP stipulating the format of electronic documents:
“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.”
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