On July 1, 2022, the regulation on compulsory application of the electronic invoices and certificates as prescribed in Decree 123/2020/ND-CP took effectiveness. Accordingly, to apply these certificates, enterprises need the detailed guidance from the tax authorities regarding the procedures. However, up to now, there are still many problems in the implementation of the above regulation because the instructions of the local tax departments have many differences and lack of details, which leads to that many enterprises have been confused during the compliance process.
To address the above issue, on July 12, 2022, the General Department of Taxation issued the Official Letter No.2455/TCT-DNNCN providing some guidances for this problem.
Accordingly, the official letter focuses on two main documents: Electronic Receipts and Electronic
certificates of Personal income tax withholding. Specifically:
For electronic receipts: The General Department of Taxation is in the process of developing a standard format of electronic receipt data and the implementation process. erefore, till the issuance of official guidance document from the General Department of Taxation, organizations (including UNIT organizations) still continue to use paper , self-printed, purchased-from-tax-authorities or electronic receipts according to Circular No. 32/2011/TT-BTC.
For electronic certificates of Personal income tax (“PIT”) withholding: organizations that applies electronic certificates of PIT withholding are not compulsorily required to register, notify, issue and transmit electronic data to the Tax authorities’ system. Organizations that withholds tax may self-develop a software system by their owns to use the e-certificates as long as ensuring mandatory contents prescribed in Clause 1 Article 32 of the Decree No. 123/2020/ND-CP.
From July 01, 2022, the Tax authorities shall stop selling certificates of PIT withholding. Organizations that have certificates in stock shall continute using the paper certificates.
In conclusion, as of the present, organizations need to update the following issues and processes to avoid making mistakes:
For electronic receipts: postpone the process of applying till the issuance of official guidance from the General Department of Taxation;
For electronic certificates of PIT withholding: continue to follow the conversion procedures according to the previous guidances excepted for organizations that have not yet met the requirements about internal information system. During the time of preparing for the internal system, such organizations can continue to use self-printed or ordered certificates; it is not required to cancel the paper certificate immediately in the QII/2022’s report as advised by the previous guidance.
The Official letter takes effect from July 12, 2022
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