Procedures for registration of use and circulation of self-printed deduction documents according to the law

Is it possible to re-issue personal income tax deduction documents from previous years? What are the current regulations on personal income tax deduction?

1. Is it possible to re-issue personal income tax deduction documents from previous years?

Pursuant to Clause 2, Article 25 of Circular 111/2013/TT-BTC regulating tax deductions and tax deduction documents as follows:

– Deduction documents

+ Organizations and individuals paying the deducted income Deduct tax according to the instructions in Clause 1, this Article must issue tax deduction documents at the request of the individual from whom the deduction is made. In case an individual authorizes tax finalization, no deduction documents will be issued.

+ Issuance of deduction documents in some specific cases as follows:

+ For individuals who do not sign a labor contract or sign a labor contract of less than three (03) months: the individual has the right to request the organization or individual paying income to issue a deduction document for each tax deduction or to issue one deduction document for multiple times. tax deduction in a tax period.

Example 15: Mr. Q signs a service contract with company Mr. Q’s income is paid monthly by the Company in the amount of 03 million VND. Thus, in this case, Mr. Q can request the Company to issue a deduction voucher on a monthly basis or issue one document reflecting the tax amount deducted from September to December 2013 and one document for the period from January to April 2014.

+ For individuals signing a labor contract of three (03) months or more: the organization or individual paying income will only grant the individual one deduction documents in a tax period.

Example 16: Mr. R signs a long-term labor contract (from September 2013 to the end of August 2014) with company Y. In this case, if Mr. 9 to the end of December 2013 and 01 document for the period from January to the end of August 2014.

Accordingly, for individuals who sign labor contracts of 3 months or more, the income payment organization shall issue to the individual a deduction document in a tax period.

2. What are the procedures for registering to use and circulate self-printed deduction vouchers?

Pursuant to the provisions of Article 3 of Circular 37/2010/TT-BTC (corrected by Clause 1, Article 1 of Decision 814/QD-BTC), regulations on procedures for registration to use and circulation of self-printed deduction vouchers are as follows:

1- Procedures for registering a sample of self-printed deduction vouchers.

a) Income-paying organizations wishing to use self-printed deduction vouchers must submit documents to the directly managing tax agency

The dossier includes the following documents:

– Official letter to register the use of self-printed deduction documents (according to the attached form). attached to this Circular).

– Sample of deduction voucher expected to be self-printed according to the instructions in Article 2 of this Circular.

– Tax registration certificate certified as a true copy of the income-paying organization;

b) Within 05 working days from the date of receipt of the registration dossier to use valid self-printed documents from the income-paying organization Input, the tax authority is responsible for checking the records and comparing them with the implementation of the unit’s personal income tax policy, and issuing a notice approving the registration of deduction documents; In case the conditions are not met, the notice clearly states the reason for disapproval for the income payment organization to know.

2- Notice of circulation of deduction documents.

Within 05 working days from the date of receiving the tax authority’s approval notice, the income paying organization must notify the issuance of deduction documents at its office. The notice of issuance of deduction vouchers must clearly state the form, size, and logo of the deduction voucher form.

Thus, according to the above regulations, only after receiving official approval from the tax authority will the company be allowed to print personal income tax deduction vouchers to issue to employees who request.

In which, the form of personal income tax deduction voucher is guided in the Circular. 37/2010/TT-BTC, the enterprise must show information about the organization paying income in that tax period and must have it signed and stamped by a representative of the organization paying income.

However, according to the content of your exchange, your enterprise has changed its business type in April 2020, so the management of the enterprise’s seal is carried out in accordance with the provisions of the Law on Enterprises. 2014.

Accordingly, at this time, when converting the type of business, it is necessary to notify the change of seal and return the old seal.

Therefore, in this case, the enterprise no longer has the seal of the organization paying income in the 2018 tax period. Therefore, according to the personal opinion of the supporter, in this case, the enterprise will not issue a Tax Deduction Document. Personal income in 2018 for employees.

3. How are self-printed deduction documents used?

Pursuant to Article 4 of Circular 37/2010/TT-BTC stipulating the use of self-printed deduction documents as follows:

– The income paying organization shall deduct personal income tax of the income recipient at the unit according to regulations and issue deduction documents to the income recipient whose tax amount has been deducted. deduction.

– Deduction documents must be used in the correct order, from small numbers to large numbers (from January 1 to December 31 of the calendar year), and must not be used to remove sequential numbers, duplicate data, or duplicate symbols.

– In case a deduction document has the wrong content but has not yet been delivered to the taxpayer who needs to cancel the deduction document, cross it out to cancel and Must save all copies of the deduction voucher number.

– In case of re-creating a deduction voucher.

In cases where a deduction voucher has been prepared and delivered to the taxpayer, then it is discovered that it is incorrect and must be re-made with a replacement deduction voucher, the income paying organization must make a record clearly stating the incorrect content, number and date of the incorrect deduction voucher with the signature of the income recipient for confirmation, and at the same time request Request the income earner to return the copy of the incorrectly prepared document (the copy given to the person with deduction) to the income paying organization to save with the records. After revoking the erroneously prepared deduction vouchers, the income payment organization shall prepare a new replacement deduction voucher to deliver to the taxpayer and must be responsible before the law for the number of canceled deduction vouchers.