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-CP 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-CP 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-CP or through website hcmtax.
|Published||Vietlaw's Newsletter No. 569|
|Chứng từ khấu trừ thuếCập nhật đến: 4-Jan-2023|