Pursuant to Official Dispatch 7563/CTTPHCM-TTHT of 2022 guiding the registration to use personal income tax deduction documents according to the provisions of Decree 123/2020/ND-CP as follows:
Income-paying organizations that wish to use deduction documents must submit documents to the tax authority directly managing them via the Electronic Tax Information Portal.
– Notice of issuance of deduction documents. Use receipt issuance notification form 02/PH-BLG Appendix IA issued with Decree 123/2020/ND-CP to notify issuance of electronic tax deduction documents.
In case the Electronic Tax Information Portal (HTKK application) has not updated form 02/PH-BLG, income payment organizations send documents to the hcmtax portal.
Note: For income-paying organizations that are representative offices that do not yet have a digital signature, to save costs, the representative office can register for a one-time digital signature that is valid for use only. within 5 days.
What is the format of personal income tax deduction documents?
Pursuant to Article 33 of Decree 123/2020/ND-CP regulating invoices and documents, the following content is recorded:
Format of electronic documents
- Electronic receipt format:
The types of receipts specified in Point b, Clause 1, Article 30 of this Decree must follow the following format:
- a) The electronic receipt format uses the XML text format language (XML is the abbreviation for the English phrase “eXtensible Markup Language” created for the purpose of sharing electronic data between public systems). information technology);
- b) The electronic receipt format includes two components: a component containing electronic receipt business data and a component containing digital signature data;
- c) The General Department of Taxation develops and publishes components containing electronic receipt professional data, components containing digital signature data and provides tools to display the contents of electronic receipts according to the provisions of Decree No. this decision.
- Format of electronic documents for personal income tax deduction:
Organizations that deduct personal income tax when using documents as prescribed in Point a, Clause 1, Article 30 of this Decree in the electronic form build their own software system to use electronic documents to ensure the following contents: Compulsory content as prescribed in Clause 1, Article 32 of this Decree.
- Electronic documents and electronic receipts must be fully and accurately displayed, ensuring that the contents of the documents do not lead to misleading interpretations so that users can read them electronically.
Thus, organizations withholding personal income tax when using electronic documents must build their own software system to use electronic documents to ensure the following mandatory contents:
– Name of tax deduction document, tax deduction document sample symbol, tax deduction document symbol, tax deduction document serial number;
– Name, address, tax code of the payer;
– Name, address, tax code of the taxpayer (if the taxpayer has a tax code);
– Nationality (if the taxpayer is not of Vietnamese nationality);
– Income amount, time of income payment, total taxable income, tax amount deducted; amount of income still received;
– Date, month, year of preparing tax deduction documents;
– Full name and signature of the person paying the income.
In case of using electronic tax deduction documents, the signature on the electronic document is a digital signature.
In addition, electronic documents and electronic receipts must fully and accurately display the contents of the documents to ensure that they do not lead to misleading interpretations so that users can read them electronically.
When must I prepare personal income tax deduction documents?
Based on the provisions of Article 31 of Decree 123/2020/ND-CP stipulates:
Time of making documents
At the time of deduction of personal income tax, the time of collection of taxes, fees, and charges, the organization that deducts personal income tax and the organization that collects taxes, fees, and charges must prepare documents and receipts and deliver them to the person. have income subject to tax deductions, people who pay taxes, fees, and charges.
Thus, at the time of personal income tax deduction, the tax withholding organization must prepare documents for the person whose income is tax deducted.
Through the above article, Pham Consult has helped you learn how to register to use personal income tax deduction documents according to Decree 123/2020/ND-CP. Hope this information will be useful for your work.