On June 30th, 2022, the Hanoi Tax Department issued a notice on the use of electronic PIT deduction documents as prescribed in Decree No. 123/2020/ND-CP and Circular 78/2021/TT-BTC, according to:
- For electronic Certificate of personal income tax withholding: Time of preparing records is When deducting personal income tax (PIT)
- For outstanding PIT withholding vouchers ordered to be printed or self-printed: Enterprises and organizations are not allowed to use PIT withholding vouchers that are still ordered and printed from July 1, 2022. Unused PIT withholding vouchers that are still left by the enterprise, the organization shall cross it out, store it and put it in the deleted column in the reporting period on the use of PIT withholding vouchers (Form CTT25/AC). sent to the tax authority directly under regulations.
