What are procedures for automatic personal income kết quả bóng đá trực tiếp refund in Vietnam in 2025?

What are procedures for automaticpersonal income kết quả bóng đá trực tiếp refund in Vietnam in 2025?

On January 24, 2025, the General Department of Taxation issuedQuyết định 108/QĐ-TCT năm 2025 vềregarding the automatic personal income kết quả bóng đá trực tiếp refund process. This procedure takes effect from the date of signing and is applicable to kết quả bóng đá trực tiếp authorities at all levels nationwide.

In Chapter 2 ofDecision No. 108/QD-TCT of 2025, it is clearly stated that the automatic personal income kết quả bóng đá trực tiếp refund is carried out through the following three main steps:

Step 1: Create and Receive the Suggested Personal Income kết quả bóng đá trực tiếp Finalization Form

According to Article 4 ofDecision 108/QD-TCT 2025, taxpayers (NNT) must check information on the eTax Mobile application, where they can confirm or edit before submitting the personal income kết quả bóng đá trực tiếp (PIT) finalization dossier.

- If the taxpayer agrees with the suggested information on the PIT finalization form: The taxpayer confirms and submits the personal income kết quả bóng đá trực tiếp finalization dossier on the application.

- If the taxpayer does not agree with the suggested information: The taxpayer edits the information at the corresponding criteria, supplements reasons for discrepancies with the kết quả bóng đá trực tiếp authority's suggested data, and submits the dossier with supporting documents as prescribed.

Step 2: Automatically Resolve the PIT Refund

Based on Article 5 ofDecision 108/QD-TCT 2025, the system cross-checks data to determine refund eligibility as follows:

- Check for excess kết quả bóng đá trực tiếp paid and the refund receiving account.

- If eligible, the system automatically prepares and electronically signs the Refund Decision, transferring the information to the State Treasury to execute the refund as prescribed.

Step 3: Post-Refund Control

According to Article 6 ofDecision 108/QD-TCT 2025, the Taxation industry's IT system will periodically, quarterly aggregate data and alert cases where organizations or individuals have made supplementary declarations affecting previously refunded PIT amounts.

- The alert list is provided to the kết quả bóng đá trực tiếp authority for the dossier processing department to perform post-refund control and recover refunds (if any).

- The head of the kết quả bóng đá trực tiếp authority will specifically assign the dossier processing department to perform post-refund control and recover refunds as prescribed.

What are procedures for automatic personal income kết quả bóng đá trực tiếp refund in Vietnam in 2025?(Image from the Internet)

What are conditions for kết quả bóng đá trực tiếp refund claims to be processed automatically in Vietnam?

According to Clause 1, Article 5 ofDecision 108/QD-TCT 2025, the conditions for a document to be refunded under the automatic process include:

- At the time of resolving the taxpayer's PIT refund dossier, the income-paying organization has fulfilled its obligation to pay the deducted PIT on behalf of the taxpayer, or the total taxpayer's PIT as an individual has been fully paid to the state budget in the fiscal year for which the taxpayer requests a refund;

- The PIT refund dossier includes the criterion "Total taxable income" correctly matching the aggregate data in the kết quả bóng đá trực tiếp finalization period according to the Taxation industry's kết quả bóng đá trực tiếp management database at the time of resolving the dossier, and the criterion "Total amount of kết quả bóng đá trực tiếp requested for refund" is less than or equal to the aggregate data in the kết quả bóng đá trực tiếp finalization period according to the Taxation industry's kết quả bóng đá trực tiếp management database at the time of resolving the dossier;

- The refund receiving account information of the taxpayer is verified and linked with the Taxation industry's kết quả bóng đá trực tiếp management database.

How many forms of personal income kết quả bóng đá trực tiếp refundare there in Vietnam?

According to Article 28 ofCircular 111/2013/TT-BTCregarding kết quả bóng đá trực tiếp refunds:

kết quả bóng đá trực tiếp Refund

1. The personal income kết quả bóng đá trực tiếp refund applies to individuals who have registered and have a kết quả bóng đá trực tiếp code at the time of submitting the kết quả bóng đá trực tiếp finalization dossier.

2. For individuals who have authorized income-paying organizations or individuals to conduct the kết quả bóng đá trực tiếp finalization on their behalf, the individual's kết quả bóng đá trực tiếp refund is processed through the income-paying organization or individual.The income-paying organization or individual offsets the overpaid and underpaid kết quả bóng đá trực tiếp amounts of individuals. After offsetting, if there is an overpaid amount, it can be offset to the next period or refunded if requested.

3. For individuals who are required to file directly with the kết quả bóng đá trực tiếp authority, they can choose to have the kết quả bóng đá trực tiếp refunded or offset to the next period at the same kết quả bóng đá trực tiếp authority.

4. In cases where individuals qualify for a personal income kết quả bóng đá trực tiếp refund but submit their finalization declarations late, no administrative penalties for late filing are applied.

Thus, there are 02 forms of PIT refunds, including:

- For individuals who have authorized income-paying organizations or individuals to conduct kết quả bóng đá trực tiếp finalization on their behalf, the individual's kết quả bóng đá trực tiếp refund is processed through the income-paying organization or individual.

The income-paying organization or individual offsets the overpaid and underpaid kết quả bóng đá trực tiếp amounts of individuals. After offsetting, if there is an overpaid amount, it can be offset to the next period or refunded if requested.

- For individuals required to file directly with the kết quả bóng đá trực tiếp authority, they can choose to have the kết quả bóng đá trực tiếp refunded or offset to the next period at the same kết quả bóng đá trực tiếp authority.