According to the Official Dispatch, instructions on using electronic records of personal income tax (PIT) reduction are specified as follows:
According to regulations specified in Article 33 of Decree No. 123/2020/ND-CP , organizations applying electronic records of PIT reduction shall not be obliged to register, notify, issue and transfer electronic data to tax authorities.
Each deduction organization shall develop a software system using electronic records by itself to meet mandatory requirements prescribed in Clause 1 Article 32 of Decree No. 123/2020/ND-CP .
In the period that electronic records of PIT reduction are not applied, organizations (tax authorities included) and enterprises may use records of PIT reduction internally issued.
From July 01, 2022, tax authorities shall cease to sell records of PIT reduction ordered to print by themselves. Any unused records purchased from tax authorities shall remain usable.
Official Dispatch No. 2455/TCT-DNNCN is promulgated on July 12, 2022.
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