On July 12, 2022, the General Department of Taxation issued Official Letter No. 2455/TCT-DNNCN, according to which:
From July 1, 2022, tax authorities will not continue to sell PIT withholding vouchers printed by tax authorities, in case the enterprise who still has vouchers of deduction for purchase from the tax authority shall continue to use them.
A withholding organization when using an electronic PIT withholding voucher is not required to register, issue notice, or transmit electronic data to the agency, the organization deducting PIT shall develop a software system serving the use of electronic records which must contain adequate compulsory contents specified in Clause 1 Article 32 of Decree No. 123/2020/ND-CP. During the time when electronic PIT withholding documents have not yet been deployed, organizations (including tax authorities) can use PIT withholding documents in the form of self-issuance.
