From June 1, personal income tax deduction documents must include mandatory insurance contributions.

Pursuant to Clause 1, Article 32 of Decree 123/2020/ND-CP amended by Point a, Clause 18, Article 1 of Decree 70/2025/ND-CP (effective from June 1, 2025), personal income tax deduction certificates must contain the following contents:

- Name of tax deduction voucher; symbol of tax deduction voucher form, symbol of tax deduction voucher, serial number of tax deduction voucher;

- Name, address, tax code of the organization or individual paying the income;

- Name, address, telephone number, tax code of the individual receiving the income (if the individual already has a tax code) or personal identification number;

- Nationality (if the taxpayer is not of Vietnamese nationality);

- Income, income payment time, total taxable income, compulsory insurance premiums; charity, humanitarian, and educational incentives; tax deducted;

- Date, month, year of tax deduction certificate creation;

- Full name and signature of the person paying the income.

In case of using electronic personal income tax deduction documents, the signature on the electronic documents is a digital signature.

Thus, from June 1, in addition to the contents on income, time of income payment, total taxable income, personal income tax deduction documents must include the contents on compulsory insurance contributions; charity, humanitarian, education promotion; and deducted tax amount.

Responsibilities of organizations and individuals deducting personal income tax from June 1, 2025

Organizations and individuals deducting personal income tax are responsible for:

(1) Manage names and passwords of accounts issued by tax authorities.

(2) Create electronic personal income tax deduction documents, electronic tax, fee and charge receipts to send to the person whose personal income tax is deducted, the person who pays taxes, fees and charges and be responsible before the law for the legality and accuracy of the created electronic documents.

(3) Transfer of electronic document data to tax authorities

- Electronic transfer of personal income tax deduction voucher data

+ Tax deducting organizations and individuals, after completing all the contents on the electronic personal income tax deduction document, send it to the person subject to tax deduction and at the same time send it to the tax authority on the same day the document is created.

+ Tax deducting organizations and individuals shall transfer electronic personal income tax deduction voucher data to tax authorities in the data format prescribed in Article 33 of Decree 123/2020/ND-CP through an organization providing electronic invoice services;

The organization deducting personal income tax is an organization that connects to transfer electronic invoice data in the form of sending directly to the tax authority, then transfers personal income tax deduction voucher data via the General Department of Taxation's electronic information portal;

Organizations and individuals paying income that are not subject to electronic invoices and organizations and individuals paying income that use electronic invoices with tax authority codes that do not have to pay service fees as prescribed in Clause 10, Article 1 of Decree 123/2020/ND-CP may choose to transfer electronic personal income tax deduction voucher data through the General Department of Taxation's electronic information portal or an organization providing electronic invoice services authorized by the General Department of Taxation to provide electronic personal income tax deduction voucher services.

- Tax, fee and charge collection organizations shall send reports on the use of receipts according to Form No. BC26/BLĐT Appendix IA issued with Decree 123/2020/ND-CP to the tax authority at the same time as submitting the Declaration of fees and charges (except customs fees; fees for goods, luggage, and transit vehicles) according to the provisions of the Law on Tax Administration 2019 and implementing guidelines.

(4) Store and ensure the integrity of all electronic documents; comply with legal regulations on ensuring safety and security of electronic data systems.

(5) Comply with inspection, examination and verification by tax authorities and competent authorities as prescribed by law.

(According to VOV)

Source: https://baoyenbai.com.vn/12/350028/Tu-16-chung-tu-khau-tru-thue-thu-nhap-ca-nhan-phai-ghi-ca-khoan-dong-bao-hiem-bat-buoc.aspx