On 25 Jul 2022, Ho Chi Minh City Tax Department issued a notice confirming the procedures related to electronic personal income tax (“PIT”) withholding vouchers. Accordingly, from 1 Jul 2022, income-paying organizations will use electronic PIT withholding vouchers according to the provisions of Decree No. 123/2020/ND-CP. The income-paying organizations builds its own software system to use electronic PIT withholding vouchers. It is not required to register, issue notices, or transfer data electronically to the Tax Office.
During the time when electronic PIT withholding vouchers have not yet been deployed, organizations (including tax authorities) can use PIT withholding vouchers in the form of self-issuance (which are self-printed documents according to Circular No. Circular No. 37/2010/TT-BTC announced before 1 Jul 2022). Or for the case where the withholding vouchers issued by the Tax Office are still available, continue to use them.
The above notice provides specific instructions according to official letter of General Department of Taxation No. 2455/TCT-DNNCN dated 12 Jul 2022 guiding the implementation and operation of electronic invoices and vouchers.
Note: From 1 Jul 2022, the Tax Office will not continue to issue PIT withholding documents printed by the Tax Authority.
Thus, income-paying organizations do not have to carry out the procedures to submit documents about electronic PIT withholding vouchers on the HCM Tax portal (including: Form 02/PH-BLG for issuance notice and Form for usage status report) according to the instructions in Section 2, Official Letter No. 7563/CTTPHCM-TTHT and Official Letter No. 7564/CTTPHCM-TTHT on electronic PIT withholding vouchers.
Download: Official letter No. 2455-TCT-DNNCN dated 12 Jul 2022