What is a personal income tax (PIT) deduction certificate and when is a PIT deduction certificate issued ? In today’s article, MISA meInvoice would like to send to readers the latest summary of regulations and procedures related to PIT deduction certificates. Please follow along…Table of Contents Hide
1. What is a personal income tax deduction certificate?
1.1. What is a personal income tax deduction certificate?
1.2. What is the personal income tax deduction certificate used for?
1.3. Is a personal income tax deduction certificate required?
1.4. In which cases must personal income tax be deducted and when will the certificate be issued?
2. Latest regulations on personal income tax deduction documents according to Decree 123
2.1 Mandatory conversion to using electronic personal income tax deduction certificates
2.2 Time to prepare personal income tax deduction certificate
2.3 Contents on personal income tax deduction certificate
2.4. Processing of self-printed personal income tax deduction documents that are still available
3. Procedures for registering to use electronic documents for personal income tax deduction
4. Where to buy reputable electronic personal hong kong telegram data income tax deduction certificates?
1. What is a personal income tax deduction certificate?
1.1. What is a personal income tax deduction certificate?
Personal income tax deduction certificate is a type of certificate.
Therefore, to clearly understand the end and went through the concept of personal income tax deduction documents, we need to clearly understand the nature of ” documents ” and ” tax deductions “.
According to the provisions betting data of Clause 4, Article 3 of Decree 123/2020/ND-CP, a document has the following concept:
The vouchers prescribed in this Decree include personal income tax deduction vouchers, tax receipts, fees and charges presented in electronic form or printed or self-printed.
According to the provisions of Article 25 of Circular 111/2013/TT-BTC:
Tax deduction is the act of the organization or individual paying income to deduct the tax payable
from the taxpayer’s income before paying the income.
Thus, through the above provisions, we can understand that:
Personal income tax (PIT) deduction certificate is a type of document issued by the organization/individual paying income to the employee whose PIT is deducted to record information about the PIT deducted.
What is a personal income tax deduction certificate?
Personal income tax deduction documents .are made in the form of paper documents (receipt books) – printed. Self-printed or electronic documents.
However according to decree 123/2020/nd-cp regulating invoices. And documents effective from july 1, 2022, it is stipulated that. From july 1, 2022, organizations and enterprises are required to switch to. Using electronic personal income tax documents.