Procedures for registering for the use and circulation of self-printed withholding certificates in Vietnam

Procedures for registering for the use and circulation of self-printed withholding certificates in Vietnam (Internet image)

Article 3 of Circular 37/2010/TT-BTC stipulates procedures for registering for the use and circulation of self-printed withholding certificates in Vietnam as follows:

- Procedures for registering forms of self-printed withholding certificates

+ An income-paying organization wishing to use self-printed withholding certificates shall submit a dossier to the provincial-level Tax Department of the locality where it is headquartered. Such a dossier comprises the following papers:

• A written request for registration for the use of self-printed withholding certificates (according to a form enclosed with this Circular).

• The sample form of self-printed withholding certificate under the guidance in Article 2 of this Circular.

• A copy of the tax registration certificate certified as a true copy of the original by the income-paying organization;

• Technical solution for printing withholding certificates from computers.

+ Within 5 working days after receiving a valid dossier for registration for the use of self-printed certificates of an income-paying organization, the tax office shall examine the dossier and inspect information declared therein against the actual implementation of the personal income tax regulations by the organization, and issue a notice of registration acceptance. In case the registration conditions are not fully met, the tax office shall clearly notify the reason for non-acceptance to the income-paying organization.

- Notification of circulation of withholding certificates

Within 5 working days after receiving a notice of registration acceptance from the provincial-level Tax Department, the income-paying organization shall notify the issuance of withholding certificates at its working office. Such a notice of withholding certificate issuance must clearly indicate the format, size and logo of the withholding certificate form.

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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