VietlawOnline

blue-check It is exempt from registration for use of electronic PIT withholding receipts

Official letter No. 2455/TCT-DNNCN dated July 12th, 2022 of the General Department of Taxation regarding deployment, use of electronic invoices, receipts
Posted: 14/7/2022 7:39:19 AM | Latest updated: 19/7/2022 2:31:52 PM (GMT+7) | LuatVietnam: 5494 | Vietlaw: 570
VietlawOnline

The General Department of Taxation notes that Article 33 of Decree No. 123/2020/ND-CPstatus2 regulates that when using electronic personal income tax (PIT) withholding receipts, enterprises shall not have to register, inform the issuance and transfer data to customs authorities.

At the same time, the enterprises shall not have to comply with any standard format but they may develop their own software to use electronic tax withholding receipts with the assurance of compulsory contents as prescribed at clause 1 Article 32 of Decree No. 123/2020/ND-CPstatus2 .

From July 1st, 2022 tax authorities stop selling physical tax withholding receipts. While electronic tax withholding receipts have yet to be deployed, enterprises may continue using the unused receipts bought form tax authorities or using internally-issued receipts.

Regarding electronic receipts under Decree No. 123/2020/ND-CPstatus2 , because the General Department of Taxation is developing standard format of electronic receipt data, firstly the physical receipts or electronic receipts of old format under Circular No. 32/2011/TT-BTCstatus1 shall be further used.

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. 570

Files attachment

enflag pdficon CV2455-12072022TCT[VLO].pdf

Flow

Chứng từ khấu trừ thuếCập nhật đến: 13-Sep-2022

Timeline

No data

Invoices

blue-check Buyer’s name and TIN on invoice must be same as those on the sale contract
blue-check It is exempt from registration for use of electronic PIT withholding receipts
blue-check 100% enterprises in HCMC have to switched over the use of e-invoices before March 31st, 2022
blue-check List of 57 provinces and cities applying regulations on electronic invoices from April 4th, 2022
blue-check Regaridng upgradation of the e-invoicing software with the VAT rate of 8%
blue-check New points relating to use of electronic invoices according to Circular No. 78/2021/TT-BTC
blue-check Guidelines on creation and use of e-invoices of new type
blue-check Regarding e-invoice for provision of installation services of electrical systems
red-check Regulations on e-invoices: It is allowable using paper-based until end of June 30th, 2022
blue-check Some noticeable points of electronic invoice of new form
blue-check Regarding exclusion of buyer's signature on electronic invoices
blue-check Primary contents on e-invoices
red-check Procedure for sale and issue of separate invoices
blue-check Regarding use of invoices for goods exported on the spot
blue-check From 2015: registration for the use of the Vietnamese text without diacritics on invoices is exempt
blue-check Regarding the use of invoices
blue-check From September 1st, 2014, the value added invoice was not used for exports
blue-check Export invoices registered before August 1, 2015 are allowed to be used up
blue-check The commercial invoice is used for both goods exported overseas and goods exported on the spot
blue-check Making customs declaration for exports, enterprises must submit 2 types of invoice at the same time