Template for Personal Income trực tiếp bóng đá hôm nay euro Withholding Certificate Latest According to Decree 123

The Latest Form of Personal Income trực tiếp bóng đá hôm nay euro Deduction Certificate According to Decree 123?

The latest form of the Personal Income trực tiếp bóng đá hôm nay euro Deduction Certificate currently is Form No. 03/TNCN Appendix 3 issued together withDecree 123/2020/ND-CP:

Latest Personal Income trực tiếp bóng đá hôm nay euro Deduction Certificate Form According to Decree 123Download

Latest Personal Income trực tiếp bóng đá hôm nay euro Deduction Certificate Form According to Decree 123? (Image from the Internet)

When is it mandatory to issue a personal income trực tiếp bóng đá hôm nay euro deduction certificate?

Based on Clause 2 Article 4 ofDecree 123/2020/ND-CPwhich stipulates the issuance of personal income trực tiếp bóng đá hôm nay euro deduction certificates as follows:

Principles for issuance, management, and use of invoices and documents

1. When selling goods or providing services, the seller must issue an invoice to provide to the buyer (including cases where goods and services are used for promotions, advertisements, samples; or are used as gifts, donations, exchanges, or as compensation for employee salaries and internal consumption (excluding goods circulated internally for continued production); or goods are issued in the forms of loans, borrowings, or returns), and must fully fill in contents as prescribed in Article 10 of this Decree. In cases using e-invoices, they must comply with the standard data format set by the trực tiếp bóng đá hôm nay euro authority as stipulated in Article 12 of this Decree.

2. When deducting personal income trực tiếp bóng đá hôm nay euro, when collecting taxes, fees, or charges, the trực tiếp bóng đá hôm nay euro deduction organization, fee collection organization, trực tiếp bóng đá hôm nay euro collection organization must issue trực tiếp bóng đá hôm nay euro deduction certificates, trực tiếp bóng đá hôm nay euro receipts, fee receipts, and charge receipts to individuals with income subject to trực tiếp bóng đá hôm nay euro deduction, to taxpayers, fee payers, and charge payers, and must record all the necessary contents as prescribed in Article 32 of this Decree. In cases using e-receipts, they must follow the standard data format set by the trực tiếp bóng đá hôm nay euro authority. In cases where individuals authorize trực tiếp bóng đá hôm nay euro finalization, no personal income trực tiếp bóng đá hôm nay euro deduction certificate will be issued.

For individuals who do not have a labor contract or have a labor contract of fewer than 3 months, organizations or individuals that pay income have the option to issue trực tiếp bóng đá hôm nay euro deduction certificates for each trực tiếp bóng đá hôm nay euro deduction or issue one certificate for multiple deductions in a trực tiếp bóng đá hôm nay euro calculation period. For individuals with labor contracts of 3 months or more, organizations or individuals paying income only issue one trực tiếp bóng đá hôm nay euro deduction certificate per trực tiếp bóng đá hôm nay euro calculation period.

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Thus, based on the above regulation, when personal income trực tiếp bóng đá hôm nay euro is deducted, the organization responsible for withholding the trực tiếp bóng đá hôm nay euro must issue a trực tiếp bóng đá hôm nay euro deduction certificate to the individual whose income is subject to trực tiếp bóng đá hôm nay euro deduction and must record all the prescribed contents.

In cases of using electronic receipts, they must follow the standard data format set by the trực tiếp bóng đá hôm nay euro authority. If an individual authorizes trực tiếp bóng đá hôm nay euro finalization, no personal income trực tiếp bóng đá hôm nay euro deduction certificate will be issued.

What is the purpose of a personal income trực tiếp bóng đá hôm nay euro deduction certificate?

According to regulations at Article 31 ofDecree 123/2020/ND-CPon the timing for issuing personal income trực tiếp bóng đá hôm nay euro deduction certificates as follows:

Time to issue certificates

At the time of withholding personal income trực tiếp bóng đá hôm nay euro, at the time of collecting taxes, fees, charges, the organization withholding personal income trực tiếp bóng đá hôm nay euro, the organization collecting taxes, fees, charges must issue certificates or receipts to the individual whose income is subject to trực tiếp bóng đá hôm nay euro deduction, and to the person paying the taxes, fees, charges .

Additionally, according to point a, clause 2, Article 25 ofCircular 111/2013/TT-BTCon trực tiếp bóng đá hôm nay euro deduction and trực tiếp bóng đá hôm nay euro deduction certificates as follows:

trực tiếp bóng đá hôm nay euro deduction and trực tiếp bóng đá hôm nay euro deduction certificates

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2. trực tiếp bóng đá hôm nay euro Deduction Certificates

a) Organizations or individuals paying income that has trực tiếp bóng đá hôm nay euro deducted in accordance with Clause 1 of this Article must issue trực tiếp bóng đá hôm nay euro deduction certificates upon the request of the individual whose income is subject to deduction. In cases where individuals authorize trực tiếp bóng đá hôm nay euro finalization, no trực tiếp bóng đá hôm nay euro deduction certificate will be issued.

b) Issuance of trực tiếp bóng đá hôm nay euro deduction certificates in certain specific cases as follows:

b.1) For individuals without a labor contract or with a labor contract of less than three (03) months: individuals have the right to request the organization or individual paying income to issue trực tiếp bóng đá hôm nay euro deduction certificates for each trực tiếp bóng đá hôm nay euro deduction or issue one certificate for multiple deductions within a trực tiếp bóng đá hôm nay euro calculation period.

Example 15: Mr. Q signs a service contract with Company X to care for plants within the Company’s premises once a month from September 2013 to April 2014. Mr. Q's income is paid monthly by the Company at 3 million VND. In this case, Mr. Q may request the Company to issue a trực tiếp bóng đá hôm nay euro deduction certificate monthly or issue one certificate reflecting trực tiếp bóng đá hôm nay euro deducted from September to December 2013 and another for the period from January to April 2014.

b.2) For individuals with a labor contract of three (03) months or more: the organization or individual paying the income only issues one trực tiếp bóng đá hôm nay euro deduction certificate per trực tiếp bóng đá hôm nay euro calculation period.

Example 16: Mr. R signs a long-term labor contract (from September 2013 to the end of August 2014) with Company Y. In this case, if Mr. R is required to finalize trực tiếp bóng đá hôm nay euro directly with the trực tiếp bóng đá hôm nay euro authority and requests the Company to issue a trực tiếp bóng đá hôm nay euro deduction certificate, the Company will issue 1 certificate reflecting the trực tiếp bóng đá hôm nay euro deducted from September to the end of December 2013, and 1 certificate for the period from January to the end of August 2014.

Personal income trực tiếp bóng đá hôm nay euro deduction certificates are documents issued by organizations or individuals paying income to individuals whose income is subject to personal income trực tiếp bóng đá hôm nay euro deduction, recording information about the personal income trực tiếp bóng đá hôm nay euro that has been withheld.