Instructions for electronic receipts and electronic PIT withholding documents
Official Letter No. 2455/TCT-DNNCN was issued by the General Department of Taxation on July 12, 2022 on the implementation and operation of electronic invoices and documents.
The following Tasco will guide the use of electronic receipts as follows:
🔗 According to Decree 123/2020/ND-CP, from July 1, 2022, organizations can use electronic receipts, but until now, the General Department of Taxation is still in the process of developing a standard data format for electronic receipts and procedures.
🔗 Therefore, while there is still no new guidance from the General Department of Taxation, organizations still continue to use paper receipts ordered, printed, purchased from tax authorities, or electronic receipts according to Circular 32/2011/ TT-BTC.
Regarding the use of electronic personal income tax (PIT) withholding documents:
🔗 According to Article 33 of Decree 123/2020/ND-CP, when using electronic PIT withholding documents, a withholding organization is not required to register, notify and transmit electronic data to tax authorities or organizations. deduction self-built software system to use electronic vouchers.
🔗 During the time when electronic PIT withholding documents have not yet been deployed, organizations and enterprises can use PIT withholding vouchers in the form of self-issuance.
🔗 From July 1, 2022, tax authorities do not sell PIT withholding vouchers; for cases in which the tax agency's purchase deduction vouchers are still available, they may continue to use them.
If you have any questions, please contact the hotline: 0975480868 (Zalo for a free consultation) or register for answers: Here
Customers can refer to some other services that TASCO provides:
⏩ Financial reporting services
⏩ Established business services
⏩ Service for changing business license
TASCO – THE HIGHEST RESPONSIBLE TAX AGENT OF EVERY SERVICE
Hotline: 0854862446 - 0975480868 (zalo)
Website: https://dailythuetasco.com or https://dichvutuvandoanhnghiep.vn
Email: lienhe.dailythuetasco@gmail.com
Address: 103/15 Nguyen Thi Thap, Tan Phu Ward, District 7, HCMC
Fanpage: https://www.facebVALUEook.com/DAILYTHUETASCO
TASCO - GIVE TRUST- GET
main.comment_read_more