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
Hanoi, March 18, 2010
 
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;
- Being furnished with computers and protection software;
- 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.