Question:
Our company files tax returns using the HTKK (Electronic Tax Declaration Support) software and submits them online. Recently, we noticed that the HTKK software has been updated with an additional section called ‘Tax Deduction Certificate Usage List’ in the Invoice Declaration section. We have the following questions:
1. During a period when our company generates personal income tax deduction certificates, are we required to create and submit a ‘Tax Deduction Certificate Usage List’ in the HTKK software online? If no personal income tax deduction certificates are generated during the period (and our company indicates that none were generated), the HTKK software does not allow us to save and submit the ‘Tax Deduction Certificate Usage List’ online.
2. Historically, every quarter, our company had to print out a ‘Report on the Use of Personal Income Tax Deduction Certificates’ on paper and submit it to the Tax authorities. Should we continue to print out the report and submit it, or should we only create a ‘Tax Deduction Certificate Usage List’ in the HTKK software online when there are actual deductions to report? Please provide guidance on how we should correctly report the use of personal income tax deduction certificates for convenience. Answer: Based on Circular No. 37/2010/TT-BTC dated March 18, 2010, of the Ministry of Finance, which provides guidance on the issuance, use, and management of self-printed personal income tax deduction certificates:
• In the case where the company has been approved by the tax authorities to self-print personal income tax deduction certificates, the company is required to prepare a report on the usage of deduction certificates (as per the attached appendix to Circular No. 37/2010/TT-BTC) no later than the 30th day of the first month of the following quarter using the HTKK software and submit it directly to the tax authorities for management.
• In the case where the company receives personal income tax deduction certificates from the tax authorities, the company is required to submit a ‘Report on the Use of Personal Income Tax Deduction Certificates’ every quarter, even if no deduction certificates were issued to individuals. This report should be submitted to the tax authorities in paper format (not sent online).
