An electronic personal income tax withholding certificate is a document issued by the income-paying organization to the employee, recording the amount of personal income tax that has been withheld and remitted to the state budget.
This form complies with the regulations of Circular No. 91/2026/TT-BTC issued on June 30, 2026, effective from July 1, 2026.
Businesses are required to create this document when paying income to seasonal or temporary workers, or as required for tax settlement purposes by permanent employees.
Payroll accountants or tax accountants directly create forms on the electronic system, digitally sign them for the company, and then deliver them to employees.
