Guidance on the use of self-printed withholding certificates in Vietnam

Guidance on the use of self-printed withholding certificates in Vietnam (Internet image)

Article 4 of Circular 37/2010/TT-BTC stipulates the use of self-printed withholding certificates in Vietnam as follows:

- Income-paying organizations shall withhold personal income tax of income earners in their payroll according to regulations and issue withholding certificates to these income earners.

- Withholding certificates shall be used with continuous ordinal numbers (from those dated January 1 to those dated December 31 of the calendar year) without skipping any number and having identical data and signs.

- Certificates improperly made but not yet handed to taxpayers shall be crossed out for cancellation and their originals properly kept.

- Cases of remaking withholding certificates

In case a withholding certificate has been made and handed to the taxpayer but later it is detected to be erroneous and must therefore be remade, the income-paying organization shall make a written record clearly indicating the error, number and date of the erroneous certificate, have it signed by the income earner for verification, and concurrently request the income earner to return the original of the erroneous certificate (the original already handed to the income earner) to the income-paying organization for keeping together with the written record. After recalling the erroneous withholding certificate, the income-paying organization shall make and hand a new one to the taxpayer, and take responsibility before law for the cancelled withholding certificates.

More details can be found in Circular 37/2010/TT-BTC, which comes into force from May 2, 2010.

Nguyen Phu

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