PIT deduction documents form CTT56, CTT56B that are no longer valid in Vietnam (Internet image)

PIT deduction documents form CTT56, CTT56B that are no longer valid in Vietnam

The General Department of Taxation issued Official Dispatch 3946/TCT-TVQT in 2022 on reviewing types of prints that are no longer valid for use.

According to Clause 5, Article 12 of Circular 78/2021/TT-BTC guiding the implementation of a number of articles of the Law on Tax Administration, Decree 123/2020/ND-CP dated October 19, 2020 regulating invoices and documents stipulates:

The use of personal income tax deduction documents continues to comply with Circular 37/2010/TT-BTC (and amendments and supplements) and Decision 102/2008/QD-BTC until June 30, 2022.

In cases where organizations withholding personal income tax meet the information technology infrastructure conditions, they can apply the form of electronic documents to deduct personal income tax according to the provisions of Decree 123/2020/ND-CP before July 1, 2022, and carry out procedures according to instructions in Circular 37/2010/TT-BTC.

According to Clause 3, Official Dispatch 2455/TCT-DNNCN dated July 12, 2022 of the General Department of Taxation on the implementation and operation of electronic invoices regulating the use of electronic personal income tax deduction documents:

According to the provisions of Article 33 of Decree 123/2020/ND-CP, when using electronic personal income tax deduction documents, a withholding organization is not required to register, notify issuance, or transfer electronic data to the tax authority. The withholding organization builds its own software system to use electronic documents to ensure mandatory contents as prescribed in Clause 1, Article 32 of Decree 123/2020/ND-CP.

While it is not yet time to deploy electronic personal income tax deduction documents, organizations (including tax authorities) and businesses can use personal income tax deduction documents in the form of self-issue.

From July 1, 2022, tax authorities will no longer sell personal income tax deduction documents ordered by tax authorities; For cases where deduction documents purchased from the tax authority still exist, continue to use them.

Based on the above regulations, personal income tax deduction documents (CTT56 and CTT56B) printed and issued by the General Department of Taxation are still in the warehouse of the Tax Authority and are no longer valid for use.

From July 1, 2022, organizations withholding personal income tax are required to convert and apply electronic documents withholding personal income tax according to the provisions of Decree 123/2020/ND-CP.

In addition, the General Department of Taxation also announced that some types of tax stamps are no longer valid, such as:

- License tax receipt form CTT03A.

- Real estate tax receipt form CTT09A.

- Computerized tax notice forms CTT40B and CTT40C; Notice of Tax Payment for small and medium-sized businesses, form CTT53B.

- Registration tax receipt form CTT06, computerized registration tax receipt form CTT06A, payment receipt form CTT41A.

(More details can be found in Official Dispatch 3946/TCT-TVQT 2022)

Instructions for registering to use personal income tax deduction documents in Vietnam according to Decree 123/2020/ND-CP

Income payment organizations that wish to use deduction documents must submit documents to the tax authority directly managing them through the Thuedientu Information Portal.

Documents include: a notice of issuance of deduction documents.

Use receipt issuance notification form 02/PH-BLG Appendix IA issued with Decree 123/2020/ND-CP to issue electronic tax deduction documents.

In case the thuedientu information portal (HTKK application) has not updated Form 02/PH-BLG, income payment organizations send documents to the hcmtax portal.

Note: For income-paying organizations that are representative offices that do not yet have a digital signature, to save costs, the representative office can register for a one-time digital signature that is valid for use only. within 5 days. (According to instructions in Official Dispatch 7563/CTTPHCM-TTHT dated June 29, 2022).

Chau Thanh

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