What information is included in electronic PIT trực tiếp bóng đá k+ in Vietnam?
What is the format of the PIT trực tiếp bóng đá k+ in Vietnam?
Based on Clause 5, Article 12 ofCircular 78/2021/TT-BTC, the guidelines for the use of PIT trực tiếp bóng đá k+ are as follows:
Transitional Provisions
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- The use of personal income tax trực tiếp bóng đá k+ continues under Circular No. 37/2010/TT-BTC dated March 18, 2010, by the Ministry of Finance, which guides the issuance, usage, and management of self-printed personal income tax trực tiếp bóng đá k+ (and amended documents) and Decision No. 102/2008/QD-BTC dated November 12, 2008, by the Minister of Finance regarding the issuance of personal income tax deduction document samples until June 30, 2022. If the organizations deducting personal income tax meet the conditions regarding IT infrastructure, they are allowed to use electronic personal income tax trực tiếp bóng đá k+ in accordance with Decree No. 123/2020/ND-CP before July 1, 2022, and comply with the procedures as guided in Circular No. 37/2010/TT-BTC dated March 18, 2010, by the Ministry of Finance.
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Moreover, according to Section 3 ofOfficial Dispatch 2455/TCT-DNNCN of 2022by the General Department of Taxation, which provides guidelines on implementing and operating electronic invoices and documents, the use of electronic personal income tax trực tiếp bóng đá k+ is stipulated as follows:
3. Regarding the use of electronic PIT trực tiếp bóng đá k+
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Until the electronic PIT trực tiếp bóng đá k+ are fully deployed, organizations (including tax agencies) and businesses can utilize self-issued PIT trực tiếp bóng đá k+. From July 1, 2022, tax authorities will cease selling PIT trực tiếp bóng đá k+ printed by tax authorities; organizations can continue to use any remaining printed trực tiếp bóng đá k+ purchased from tax agencies.
Hence, from July 1, 2022, onwards, PIT trực tiếp bóng đá k+ have transitioned to being used in electronic format. However, if there are remaining printed PIT trực tiếp bóng đá k+ issued by tax authorities, they may still be used.
What information is included in electronic PIT trực tiếp bóng đá k+ in Vietnam?
Based on Clause 2, Article 33 ofDecree 123/2020/ND-CP, the format of electronic personal income tax trực tiếp bóng đá k+ is specified as follows:
Format of Electronic Documents
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- Format of electronic personal income tax trực tiếp bóng đá k+:
Personal income tax deducting organizations, when using vouchers as stipulated at Point a, Clause 1, Article 30 of this Decree in electronic form, must develop their own software systems to utilize electronic vouchers ensuring mandatory contents as prescribed in Clause 1, Article 32 of this Decree.
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Simultaneously, refer to the provisions in Clause 1, Article 32 ofDecree 123/2020/ND-CPconcerning the contents of trực tiếp bóng đá k+.
Thus, electronic PIT trực tiếp bóng đá k+ will include information as follows:
- Name of the tax deduction document, code of the voucher template, code of the tax deduction document, serial number of the PIT deduction document;- Name, address, tax code of the taxpayer;- Name, address, tax code of the PIT taxpayer (if the taxpayer has a tax code);- Nationality (if the PIT taxpayer is not of Vietnamese nationality);- Income amount, timing of income payment, total taxable income, the amount of tax deducted; net income to be received;- Date of issuance of the PIT deduction document;- Full name and signature of the income payer.
Note: In the case of electronic trực tiếp bóng đá k+, the signatures on the electronic documents are digital signatures.
What information is included in electronic PIT trực tiếp bóng đá k+ in Vietnam? (Image from Internet)
Is it mandatory for enterprises to register for using electronic PIT trực tiếp bóng đá k+ in Vietnam?
According to Section 3 ofOfficial Dispatch 2455/TCT-DNNCN of 2022by the General Department of Taxation, which guides on the implementation and operation of electronic invoices and documents, using electronic PIT trực tiếp bóng đá k+ is detailed as follows:
3. Regarding the use of electronic PIT trực tiếp bóng đá k+
According to Article 33 of Decree No. 123/2020/ND-CP, organizations deducting when using electronic PIT trực tiếp bóng đá k+ are not required to register, notify of issuance, or transmit electronic data to tax authorities; the deducting organizations shall develop software systems to use electronic documents ensuring the mandatory contents as stipulated in Clause 1, Article 32 of Decree No. 123/2020/ND-CP. Until the electronic PIT trực tiếp bóng đá k+ are fully deployed, organizations (including tax agencies) and businesses can use self-issued PIT trực tiếp bóng đá k+. From July 1, 2022, tax authorities will cease selling PIT trực tiếp bóng đá k+ printed by tax authorities; organizations can continue to use any remaining printed trực tiếp bóng đá k+ purchased from tax agencies.
Therefore, enterprises using electronic PIT trực tiếp bóng đá k+ are not required to register with tax authorities; deduction organizations shall develop their software systems to use electronic documents, ensuring the mandatory contents as specified in Clause 1, Article 32 ofDecree 123/2020/ND-CP.
