What are methods for personal income tax refund in Vietnam 2025? What are trực tiếp bóng đá việt nam hôm nay conditions for personal income tax refund in Vietnam?
What are conditions for personal income tax refund in Vietnam in 2025?
Based on Clause 2, Article 8 of trực tiếp bóng đá việt nam hôm nay2007 Personal Income Tax Lawand Article 28 ofCircular 111/2013/TT-BCT, trực tiếp bóng đá việt nam hôm nay conditions for personal income tax refunds are prescribed as follows:
Individuals who have registered and obtained a tax code at trực tiếp bóng đá việt nam hôm nay time of submitting trực tiếp bóng đá việt nam hôm nay tax finalization dossier may receive a refund under trực tiếp bóng đá việt nam hôm nay following circumstances:
- trực tiếp bóng đá việt nam hôm nay paid tax amount is greater than trực tiếp bóng đá việt nam hôm nay tax payable;
- trực tiếp bóng đá việt nam hôm nay individual has paid tax but their taxable income does not reach trực tiếp bóng đá việt nam hôm nay tax payment threshold;
- Other cases as decided by trực tiếp bóng đá việt nam hôm nay competent state authority.
Note:
- For individuals who have authorized their tax finalization to an organization or individual that pays income on their behalf, trực tiếp bóng đá việt nam hôm nay tax refund is processed through that organization or individual.
trực tiếp bóng đá việt nam hôm nay organization or individual paying trực tiếp bóng đá việt nam hôm nay income handles trực tiếp bóng đá việt nam hôm nay offset of excess tax paid and any shortfall of various individuals. After offsetting, any excess tax paid can be carried over to trực tiếp bóng đá việt nam hôm nay next period or refunded if there is a request.
- Individuals who directly declare with trực tiếp bóng đá việt nam hôm nay tax authorities can choose to either receive a refund or carry over trực tiếp bóng đá việt nam hôm nay excess tax to trực tiếp bóng đá việt nam hôm nay next period at trực tiếp bóng đá việt nam hôm nay same tax authority.
- In trực tiếp bóng đá việt nam hôm nay case of individuals having a personal income tax refund arising but submitting a late tax finalization declaration according to trực tiếp bóng đá việt nam hôm nay regulations, they are not subject to penalties for administrative violations related to late tax finalization declarations.
What are methods for personal income tax refund in Vietnam2025?
Below is trực tiếp bóng đá việt nam hôm nay guide for trực tiếp bóng đá việt nam hôm nay latest 2025 personal income tax refund:
(1) Preparation Before Implementation
- Check trực tiếp bóng đá việt nam hôm nay refund conditions:You need to fall under trực tiếp bóng đá việt nam hôm nay eligible category for a refund as analyzed in trực tiếp bóng đá việt nam hôm nay above section.
Example:Overpaid personal income tax in 2025, having taxable income from salaries, wages, or other legitimate deductible incomes (dependents, compulsory insurance contributions, charity, humanitarian...).
- Electronic tax account:Ensure you have registered an electronic transaction account with trực tiếp bóng đá việt nam hôm nay tax authority (through trực tiếp bóng đá việt nam hôm nay General Department of Taxation’s electronic portal or trực tiếp bóng đá việt nam hôm nay eTax Mobile application).
- Personal information:Verify taxpayer registration information, ID card/citizen identification card number, and bank account details for receiving tax refunds.
(2) Automatic Personal Income Tax Refund Steps
Step 1: Access trực tiếp bóng đá việt nam hôm nay System
- Download and log in to trực tiếp bóng đá việt nam hôm nayeTax Mobileapplication (available on App Store/Google Play) or visit trực tiếp bóng đá việt nam hôm nay General Department of Taxation’s electronic portal at:thuedientu.gdt.gov.vn.
- Once on trực tiếp bóng đá việt nam hôm nay main page, select trực tiếp bóng đá việt nam hôm nay“Individual”section
- Then log in using trực tiếp bóng đá việt nam hôm nay personal tax code and trực tiếp bóng đá việt nam hôm nay issued password.
- Choose trực tiếp bóng đá việt nam hôm nay login account and fill in all required information.
Step 2: Review trực tiếp bóng đá việt nam hôm nay Suggested Declaration
trực tiếp bóng đá việt nam hôm nay system automatically compiles data from income-paying organizations, dependent information, and deduction amounts to create a suggested 2025 personal income tax finalization declaration.
- Go to trực tiếp bóng đá việt nam hôm nay "Personal Income Tax Finalization" section, select trực tiếp bóng đá việt nam hôm nay year 2025 to view trực tiếp bóng đá việt nam hôm nay declaration. Carefully check information such as:
+ Taxable income.
+ Withheld tax amount.
+ Deductions (if any).
If trực tiếp bóng đá việt nam hôm nay information is incorrect, you can edit it directly on trực tiếp bóng đá việt nam hôm nay system (e.g., add dependents or deductions).
Step 3: Submit trực tiếp bóng đá việt nam hôm nay Declaration
After reviewing and confirming correctness, select "Submit Declaration." trực tiếp bóng đá việt nam hôm nay system will send a confirmation that trực tiếp bóng đá việt nam hôm nay dossier has been received via trực tiếp bóng đá việt nam hôm nay application or email.
Step 4: Monitor trực tiếp bóng đá việt nam hôm nay Tax Refund Status
- Go to trực tiếp bóng đá việt nam hôm nay "Dossier Lookup" section on eTax Mobile or trực tiếp bóng đá việt nam hôm nay portal to check trực tiếp bóng đá việt nam hôm nay processing status.
- If trực tiếp bóng đá việt nam hôm nay dossier is valid, trực tiếp bóng đá việt nam hôm nay system will automatically process and transfer trực tiếp bóng đá việt nam hôm nay refund amount to your registered bank account (usually takes about 3 working days from trực tiếp bóng đá việt nam hôm nay receipt of trực tiếp bóng đá việt nam hôm nay dossier).
(3) Important Notes
- Deadline for dossier submission: Usually March 31, 2026, for individuals self-finalizing (or April 30, 2026, if authorized to trực tiếp bóng đá việt nam hôm nay income-paying organization).
- Non-automatic dossier: If trực tiếp bóng đá việt nam hôm nay system does not create a suggested declaration (due to lack of data or complex cases), you need to submit manually through trực tiếp bóng đá việt nam hôm nay portal or directly at trực tiếp bóng đá việt nam hôm nay tax authority.
- Check notifications: trực tiếp bóng đá việt nam hôm nay tax authority may request additional documents (ID card/citizen identification card, tax deduction certificates...) if discrepancies arise.
Note: Information is for reference only!
What are methods for personal income tax refund in Vietnam 2025?(Image from trực tiếp bóng đá việt nam hôm nay Internet)
What forms of personal income tax refunds are there in Vietnam?
According to trực tiếp bóng đá việt nam hôm nay regulations of Article 28Circular 111/2013/TT-BTCregarding tax refunds:
Tax Refund
- Personal income tax refunds apply to individuals who have registered and obtained a tax code at trực tiếp bóng đá việt nam hôm nay time of submitting trực tiếp bóng đá việt nam hôm nay tax finalization dossier.
2. For individuals who have authorized their tax finalization to an organization, trực tiếp bóng đá việt nam hôm nay income-paying organization or individual performs trực tiếp bóng đá việt nam hôm nay tax finalization on their behalf, and trực tiếp bóng đá việt nam hôm nay individual’s tax refund is implemented through that income-paying organization or individual.trực tiếp bóng đá việt nam hôm nay income-paying organization or individual handles trực tiếp bóng đá việt nam hôm nay offset of excess tax paid and any shortfalls of various individuals. After offsetting, if there is still excess tax paid, it can be carried over to trực tiếp bóng đá việt nam hôm nay next period or refunded if requested.
3. Individuals who directly declare with trực tiếp bóng đá việt nam hôm nay tax authority can choose either to receive a tax refund or to carry over to trực tiếp bóng đá việt nam hôm nay next period at trực tiếp bóng đá việt nam hôm nay same tax authority.
- In cases where individuals have a personal income tax refund arising but submit a late tax finalization declaration, they are not subjected to penalties for administrative violations of late tax finalization declarations.
Thus, there are 02 forms of personal income tax refunds, including:
- For individuals who have authorized their tax finalization to an organization, trực tiếp bóng đá việt nam hôm nay income-paying organization or individual performs trực tiếp bóng đá việt nam hôm nay refund on their behalf.
trực tiếp bóng đá việt nam hôm nay income-paying organization or individual manages trực tiếp bóng đá việt nam hôm nay offset of trực tiếp bóng đá việt nam hôm nay overpaid or underpaid taxes of trực tiếp bóng đá việt nam hôm nay individuals. After trực tiếp bóng đá việt nam hôm nay offset, if there is still overpaid tax, it can be carried over to trực tiếp bóng đá việt nam hôm nay next period or refunded upon request.
- Individuals who directly declare with trực tiếp bóng đá việt nam hôm nay tax authority can choose either to receive a tax refund or to carry over to trực tiếp bóng đá việt nam hôm nay next period at trực tiếp bóng đá việt nam hôm nay same tax authority.