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THE
MINISTRY OF FINANCE
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No.
37/2010/TT-BTC
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Hanoi,
March 18, 2010
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CIRCULAR
GUIDING THE ISSUANCE, USE AND MANAGEMENT OF
CERTIFICATES OF PERSONAL INCOME TAX WITHHOLDING PRINTED OUT FROM COMPUTERS BY
INCOME PAYERS
Pursuant to November 21, 2007
Law No. 04/2007/QH12 on Personal Income Tax, and guiding documents;
Pursuant to November 29, 2006 Law No. 78/2006/QH11 on Tax Administration, and
guiding documents;
Pursuant to the Government’s Decree No. 100/2008/ND-CP of September 8, 2008,
detailing a number of articles of the Law on Personal Income Tax;
Pursuant to the Government’s Decree No. 89/2002/ND-CP of November 7, 2002,
stipulating the printing, issuance, use and management of invoices;
Pursuant to the Government’s Decree No. 118/2008/ND-CP of November 27, 2008,
defining the functions, tasks, powers and organizational structure of the
Ministry of Finance;
The Ministry of Finance specifically guides the issuance, use and management of
certificates of personal income tax withholding printed out from computers by
income payers (below construed as withholding certificates) as follows:
Part A: GENERAL PROVISIONS
Article 1.
Subjects and conditions of application
An
organization that pays incomes liable to personal income tax, withholds
personal income tax and fully meets the following conditions may itself print
withholding certificates for issuance to individuals subject to tax
withholding:
- Having the
legal entity status as prescribed by law;
- Having made
tax registration and a tax identification number;
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- Not being
sanctioned for tax law violations more than one time in the proceeding year.
Article 2.
Form of self-printed withholding certificate
- A
withholding certificate must have all the criteria specified in the standard
withholding certificate form enclosed with this Circular.
- A
withholding certificate must bear a sign consisting of any 2 of 20 Vietnamese
letters in the upper case (A, B, C, D, E, G, H, K, L, M, N, P, Q, R, S, T, U,
V, X, Y) and the year of printing and issuance and the letter T (For example:
AB/2010/T, in which AB is the sign; 2010 is the year of issuance; T denotes “tu
in” (document printed by the income payer).
- Withholding
certificates shall be given continuous ordinal numbers with not more than 7
numerals in a sign.
- A
withholding certificate is made in two originals:
Original 1:
to be kept at the income-paying organization.
Original 2:
to be handed to the person subject to tax withholding.
- Peculiar
items and the logo of the income payer may be included in the withholding
certificate form. In case income payers need to use bilingual withholding
certificates, they shall print items in Vietnamese before those in a foreign
language.
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Article 3.
Procedures for registering for the use and circulation of self-printed
withholding certificates
1. Procedures
for registering forms of self-printed withholding certificates
a/ An
income-paying organization wishing to use self-printed withholding certificates
shall submit a dossier to the provincial-level Tax Department of the locality
where it is headquartered. Such a dossier comprises the following papers:
- A written
request for registration for the use of self-printed withholding certificates
(according to a form enclosed with this Circular).
- The sample
form of self-printed withholding certificate under the guidance in Article 2 of
this Circular.
- A copy of
the tax registration certificate certified as a true copy of the original by
the income-paying organization;
- Technical
solution for printing withholding certificates from computers.
b/ Within 5
working days after receiving a valid dossier for registration for the use of
self-printed certificates of an income-paying organization, the tax office
shall examine the dossier and inspect information declared therein against the
actual implementation of the personal income tax regulations by the
organization, and issue a notice of registration acceptance. In case the
registration conditions are not fully met, the tax office shall clearly notify
the reason for non-acceptance to the income-paying organization.
2.
Notification of circulation of withholding certificates
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Article 4.
Use of self-printed withholding certificates
1.
Income-paying organizations shall withhold personal income tax of income
earners in their payroll according to regulations and issue withholding
certificates to these income earners.
2. Withholding
certificates shall be used with continuous ordinal numbers (from those dated
January 1 to those dated December 31 of the calendar year) without skipping any
number and having identical data and signs.
3.
Certificates improperly made but not yet handed to taxpayers shall be crossed
out for cancellation and their originals properly kept.
4. Cases of
remaking withholding certificates
In case a
withholding certificate has been made and handed to the taxpayer but later it
is detected to be erroneous and must therefore be remade, the income-paying
organization shall make a written record clearly indicating the error, number
and date of the erroneous certificate, have it signed by the income earner for
verification, and concurrently request the income earner to return the original
of the erroneous certificate (the original already handed to the income earner)
to the income-paying organization for keeping together with the written record.
After recalling the erroneous withholding certificate, the income-paying
organization shall make and hand a new one to the taxpayer, and take
responsibility before law for the cancelled withholding certificates.
Article 5.
Reports on the use of self-printed withholding certificates
An
income-paying organization using withholding certificates printed out of
computers by itself shall report on the use of these certificates as follows:
1. To make
and send quarterly reports on the use of withholding certificates (according to
a form provided in an appendix to this Circular) not later than the 30th of the
first month of the subsequent quarter.
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Article 6.
Responsibilities of income-paying organizations permitted to use self-printed
withholding certificates
1. To notify
provincial-level Tax Departments with which they have registered for the use of
withholding certificates and tax offices directly administrating them of the
new withholding certificate forms in case of change of self-printed withholding
certificate formats.
2. To keep
books for monitoring and preservation the withholding certificates already
printed and used under the tax and accounting-statistic laws.
3. To produce
the issued withholding certificates to tax offices and competent state agencies
upon examination.
4. To report
on the use of withholding certificates under regulations.
5. To keep
data on withholding certificates under the Law on E-Transactions and the Law on
Accounting.
Article 7.
Responsibilities of tax offices
Tax offices
at all levels shall monitor and administer the income-paying organizations in
using self-printed withholding certificates:
1. Dossier
preservation: Registrations for the self-printing of withholding certificates
made by income-paying organizations; and tax offices’ written approvals of these
registrations.
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3. Checking
and comparison of withheld tax amounts indicated in tax withholding
certificates supplied by taxpayers against data shown in tax withholding
declarations and reports on the use of withholding certificates of
income-paying organizations.
Part C:
ORGANIZATION OF IMPLEMENTATION
Article 8.
Implementation provisions
1. This Circular
takes effect 45 days from the date of its signing.
2.
Income-paying organizations should promptly report any problems arising in the
course of implementation to the Ministry of Finance (the General Department of
Taxation) for consideration and settlement.
FOR
THE MINISTER OF FINANCE
DEPUTY MINISTER
Do Hoang Anh Tuan