From the period of 2022, Electronic PIT withholding vouchers are commonly used, on the Electronic PIT withholding vouchers, there are full criteria on income and deductions (including compulsory insurance deductions).
Therefore, along with the electronic data synchronization on the tax authority’s system, now companies and individuals do not need to issue / receive the “Annual Income Confirmation Letter” when carrying out the procedures related to PIT finalization.
More background information can be found at:
i) On March 23, 2023, the General Department of Taxation organized an online support program to guide PIT finalization on the website of the General Department of Taxation at http://www.gdt.gov.vn. During the program, many related questions were received and answered by the General Department of Taxation. It includes the following:
(Source Link : ANSWERING SOME QUESTIONS OF TAX PAYERS RELATED TO PERSONAL INCOME TAX PAYMENT IN 2022. (biditax.vn) )
ii) In an old answer guide from the General Department of Taxation:
(Source Link : https://www.gdt.gov.vn/wps/wcm/connect//gltct/gl/a4a28db9-a372-4889-97ab-e701f6dc223e/a4a28db9-a372-4889-97ab-e701f6dc223e?source=library&sr =cmpnt&cmpntid=5775e723-d652-4127-a3ba-3fd1657d2857&source=library&srv=cmpnt&time=)