Personal income tax payment certificate is a certificate that an individual has paid personal income tax after being audited by the tax authorities when declaring and paying personal income tax. The personal income tax payment certificate is issued according to the provisions of the Individual Income Tax Law of People's Republic of China (PRC), which is applied by the individual income tax payer and approved by the tax authorities.

Under normal circumstances, the materials required by taxpayers to issue personal income tax payment certificates include: the taxpayer's valid identity documents, personal income tax returns, tax payment vouchers, tax payment schedules, etc. If the tax authorities verify that taxpayers have paid personal income tax, they may issue personal income tax payment certificates.

The issuance of the personal income tax payment certificate shall be issued after examination and confirmation by the tax authorities. Therefore, when issuing personal income tax payment certificates, taxpayers should provide relevant information according to the requirements of the tax authorities for examination and confirmation. Once the tax authorities verify that taxpayers have paid personal income tax, they can issue personal income tax payment certificates.

In addition, the issuance of personal income tax payment certificate can also be applied through the online tax platform of tax authorities. After examination and confirmation, taxpayers can get the tax payment certificate online.

In short, the issuance of the personal income tax payment certificate is examined and confirmed by the tax authorities. When issuing the personal income tax payment certificate, the taxpayer shall provide the relevant information according to the requirements of the tax authorities for their examination and confirmation. Finally, the tax payment certificate can be obtained through the online tax platform of the tax authorities.