VietlawOnline

blue-check From July1st, 2022: It is required to use electronic PIT withholding receipts

Official letter No. 7563/CTTPHCM-TTHT dated June 29th, 2022 of the Department of Taxation of Ho Chi Minh City regarding personal income tax (PIT) withholding receipts
Posted: 1/7/2022 1:15:10 PM | Latest updated: 8/7/2022 3:52:58 PM (GMT+7) | LuatVietnam: 5488 | Vietlaw: 569
VietlawOnline

The Department of Taxation of Ho Chi Minh City notes that from July 1st, 2022, all enterprises are required to transfer to use electronic PIT withholding receipts according to the regulations at Decree No. 123/2020/ND-CPstatus2 and Circular No. 78/2021/TT-BTC .

With regard to physical tax withholding receipts purchased from tax authorities or internally-printed receipts unused until June 30th, 2022, enterprises have to stop using and destroy them (cross out, keep them at the book and present at the “xóa bỏ” (delete) column in the List of payment for receipts (form CTT25/AC).

With regard to electronic tax withholding receipts, enterprises may establish their own software to use provided that the required contents according to clause 1 Article 32 of Decree No.

123/2020/ND-CPstatus2 are ensured.

The application for announcement of issuance of electronic tax withholding receipts shall be directly submitted to supervisory tax authorities through the portal thuedientu, using Form No. 02/PH-BLG Appendix IA promulgated together with Decree No. 123/2020/ND-CPstatus2 or through website hcmtax.

Ms Phuong Thao (VietlawOnline.com)
Please tag VietlawOnline.com when reposting this article

Related documents

Penalty document

Unknown

Information

Effective Date Unknown
ExpiredDate Unknown
Published Vietlaw's Newsletter No. 569

Files attachment

enflag pdficon CV7563-29062022CTHCM[VLO].pdf

Flow

Chứng từ khấu trừ thuếCập nhật đến: 21-Jul-2022

Timeline

No data

Electronic Transactions

blue-check From July1st, 2022: It is required to use electronic PIT withholding receipts
blue-check Solutions on development of e-Government for 2021 - 2025 period
blue-check
blue-check Fees for online certificate status protocol maintenance from June 1st, 2022
blue-check Enterprises are optional to conclude electronic or physical economic contracts
blue-check
blue-check From December 15th, 2021: Individual taxpayers may make online tax declaration on mobile devices
blue-check [Merged] - Regulations on e-commerce
blue-check Guidelines for registration of e-identification account and e-authentication
blue-check Scheme for development of non-cash payment in Vietnam for the period 2021 - 2025
blue-check Strategy for development of e-Government towards digital Government for 2021 - 2025
blue-check New points relating to electronic tax declaration from May 3rd, 2021
blue-check Tax authorities’ notifications, decisions sent via email have the same legal validity as the original ones
blue-check Program for digitalization of natural resources and environment sector by 2025 with orientations towards 2030
blue-check Pilot implementation of Mobile-Money solution - payment for low value via mobile phones
blue-check [Merged] - Regulations on interbank electronic payment
blue-check National Strategy for the Fourth Industrial Revolution
blue-check Amendments to regulations on digital signature, digital certificate in the banking sector
blue-check Technical requirements applicable to digital signature software and digital signature checking software
blue-check [Merged] - Guidelines on electronic tax registration, declaration and payment