The General Department of Taxation notes that Article 33 of Decree No. 123/2020/ND-CP 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-CP .
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-CP , 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-BTC shall be further used.
|Published||Vietlaw's Newsletter No. 570|
|Chứng từ khấu trừ thuếCập nhật đến: 21-Jul-2022|