Electronic Personal Income Tax Withholding Certificate

In accordance with Item 5 Article 12 Circular 78/2022/TT-BTC issued by Ministry of Finance on 17 September 2021 providing guidelines on invoice, receipt and per the instructions from Provincial Department of Tax:

• From 01 July 2022, all enterprises and organizations stop issuing Personal Income Tax (PIT) Withholding Certificate obtained from tax authorities or self-printed.

• From 01 July 2022, all enterprises and organizations must issue Electronic PIT Withholding Certificate (signed by electronic signature tool).

• PIT withholding organizations can self-develop software on issuance of Electronic PIT Withholding Certificate.  

• Electronic PIT Withholding Certificate should show fully and duly contents regulated by the laws.

• Income payer should submit Notice on Releasing Electronic PIT Withholding Certificate under stipulated form to the tax authority directly managing the unit before implementation.

Should you need support to the above issue, you are welcomed to contact Faro Vietnam at service.vn@farorecruitment.com