INCOME TAX (PIT) WITHHOLDING ELECTRONIC VOUCHERS

  • From July 1, 2022, businesses will stop using paper personal income tax (PIT) withholding vouchers and switch to electronic vouchers. The time of issue is when organizations/individuals make tax deductions according to Article 32 of Decree No. 123/2020/ND-CP. However, according to Item a, Clause 2, Article 25 of Circular No. 111/2013/TT-BTC on PIT, organizations and individuals paying tax withheld income under the guidance in Clause 1 of this Article must issue withholding vouchers Tax at the request of the individual is deducted. The withholding voucher will not be published if the individual authorizes tax finalization.
  • Tax Department Ho Chi Minh City has issued official letter No. 7563/CTTPHCM-TTHT:

“During the process of applying electronic tax withholding vouchers according to the provisions of Decree No. 123/2020/ND-CP and Circular No. 78/2021/TT-BTC, the Tax Department of Ho Chi Minh City. Ho Chi Minh City has received many problems from organizations about electronic tax withholding vouchers according to new regulations, the Tax Department of Ho Chi Minh City. Ho Chi Minh guided as follows:

  1. Processing forward of tax withholding documents:
  • Before July 1, 2022, income-paying organizations shall use PIT withholding vouchers (Form CTT56) according to the form: PIT withholding documents printed on computers (for example, symbol AB/2010/T) according to the provisions of Circular No. Circular No. 37/2010/TT-BTC, dated March 18, 2010, of the Ministry of Finance guides the issuance, use and management of personal tax withholding vouchers printed on microcomputers. (and the amended and supplemented document is Decision No. 814/TT-BTC dated April 15, 2010) or is issued with ordered printing by the tax office (for example, symbol AB/2011) according to the provisions of Decision No. 102/2008/QD-BTC dated 11/12/2010 of the Minister of Finance on the promulgation of the form of personal income tax receipts, which can only be issued until the end of the day June 30, 2022.
  • In case PIT withholding organizations meet the conditions on information technology infrastructure, they may apply the form of PIT withholding electronic vouchers according to the provisions of Decree No. 123/2020/ND-CP and implement the registration and use procedures following the guidance in Circular No. 37/2010/TT-BTC dated March 18, 2010, of the Ministry of Finance.
  • From July 1, 2022, PIT withholding organizations must convert and apply to PIT withholding electronic documents according to provisions Decree No. 123/2020/ND-CP. Procedures for registration and use follow the guidelines for registration of self-printed deduction vouchers according to Circular No. 37/2010/TT-BTC.
  • Organizations withholding PIT when using vouchers as prescribed in Decree No. 123/2020/ND-CP in electronic form build a software system to use electronic vouchers to ensure the required contents according to Clause 1, Article 32 of the conditions on the range of documents withholding PIT.
  • Electronic vouchers must be displayed fully and accurately, ensuring that the contents do not lead to erroneous interpretation so that users can read them electronically by electronic means.

Note:

  • From July 1, 2022, the tax authority will cancel the approval of using self-printed withholding vouchers that have already been replied to and accepted for income-paying organizations. Income-paying organizations can only use self-printed PIT withholding vouchers until the end of June 30, 2022.
  • For the PIT withholding vouchers issued by the tax authorities, the income-paying organizations shall cross out and keep them as the book and fill in the use section in the delete column in the list of payments and receipts (form No.: CTT25/AC).
  • Income-paying organizations build their software systems to use electronic vouchers without oblige having to go through a solution provider, ensuring the mandatory contents as prescribed in Clause 1, Article 32. Decree 123/2020/ND-CP.
  1. . Register for the use of PIT withholding vouchers according to the provisions of Decree No. 123/2020/ND-CP:
  • Income-paying organizations wishing to use withholding vouchers must submit dossiers to the tax authorities directly managing them through the thuedientu portal. The dossier includes a Notice of issuance of withholding vouchers. Use the receipt issuance notice form 02/PH-BLG Appendix IA issued together with Decree No. 123/2020/ND-CP to notify the distribution of electronic tax withholding documents. If thuedientu portal (HTKK application) has not updated form 02/PH-BLG, income-paying organizations send documents to hcmtax portal.
  • Note: For income-paying organizations that are representative offices without digital signatures, to save costs, the representative offices can register a digital signature that is issued once and is valid for use only within 5 days”.
  • In case of any problems, taxpayers should contact the Department of Propaganda and Support or the Propaganda and Support Department of the Tax Authority for answers.
  • Income-paying organizations, if they do not design their software to use electronic vouchers, can contact suppliers such as Bkav, Misa, and VNPT… for support in buying.

Reference source: https://thuvienphapluat.vn/cong-van/Thue-Phi-Le-Phi/Cong-van-7563-CTTPHCM-TTHT-2022-chung-tu-khau-tru-thue-thu-nhap-ca-nhan-Cuc-thue-Ho-Chi-Minh-520467.aspx