What are procedures for automatically processing đá bóng trực tiếp tax refund in Vietnam in 2025?
What are procedures forautomatically processingthe tax refund in Vietnam in 2025?
According to Article 5 ofDecision 108/QD-TCT 2025, đá bóng trực tiếp procedure for resolving đá bóng trực tiếp 2025 automatic personal income tax refund is as follows:
(1) Determining eligibility for automatic tax refunds
đá bóng trực tiếp system will check and determine whether đá bóng trực tiếp taxpayer's (NNT) file meets đá bóng trực tiếp conditions for automatic tax refund processing. A file is automatically approved when it meets đá bóng trực tiếp following conditions:
(i) At đá bóng trực tiếp time of resolving đá bóng trực tiếp NNT's personal income tax refund file, đá bóng trực tiếp income-paying organization has completed đá bóng trực tiếp obligation of remitting đá bóng trực tiếp deducted personal income tax or đá bóng trực tiếp total personal income tax paid by đá bóng trực tiếp NNT individual into đá bóng trực tiếp state budget at đá bóng trực tiếp financial settlement period that đá bóng trực tiếp NNT requested a tax refund;
(ii) đá bóng trực tiếp personal income tax refund file has đá bóng trực tiếp indicator "Total taxable income" correctly matched with đá bóng trực tiếp aggregated data in đá bóng trực tiếp tax settlement database of đá bóng trực tiếp Tax sector at đá bóng trực tiếp time of resolving đá bóng trực tiếp file and đá bóng trực tiếp indicator "Total amount of tax requested for refund" is less than or equal to đá bóng trực tiếp aggregated data in đá bóng trực tiếp tax settlement database of đá bóng trực tiếp Tax sector at đá bóng trực tiếp time of resolving đá bóng trực tiếp file;
(iii) đá bóng trực tiếp receiving account information for đá bóng trực tiếp NNT's refund is verified and linked with đá bóng trực tiếp tax management database of đá bóng trực tiếp Tax sector.
(2) Cases of eligible files
If đá bóng trực tiếp file fully meets đá bóng trực tiếp conditions, đá bóng trực tiếp system will automatically perform đá bóng trực tiếp following steps:
- Create a Tax Refund Proposal.
- Prepare a Tax Refund Decision or a Decision for refund cum state budget offset.
- Prepare an Order for reimbursement of state budget revenues or an Order for reimbursement cum state budget offset.
This information will be sent to đá bóng trực tiếp Head of đá bóng trực tiếp tax agency (CQT) for electronic signature. After signing, đá bóng trực tiếp system sends a Notification of receipt of đá bóng trực tiếp tax refund file to đá bóng trực tiếp NNT.
This entire process is conducted entirely automatically through đá bóng trực tiếp Tax sector's information technology application.
(3) Cases of non-eligible files
For cases where đá bóng trực tiếp NNT's personal income tax refund file does not meet one of đá bóng trực tiếp conditions, đá bóng trực tiếp information technology application system of đá bóng trực tiếp Tax sector automatically assigns and emails đá bóng trực tiếp department leader and đá bóng trực tiếp assigned tax officer to process đá bóng trực tiếp personal income tax refund file for awareness and further file processing.
Based on đá bóng trực tiếp inspection results, information provided by đá bóng trực tiếp TMS application, and specific personal income tax refund files, đá bóng trực tiếp GQHS department will consider and handle each case as follows:
(i) If đá bóng trực tiếp personal income tax refund file of đá bóng trực tiếp NNT has already included additional explanatory documents, đá bóng trực tiếp GQHS department checks, compares đá bóng trực tiếp additional explanatory documents provided by đá bóng trực tiếp NNT, and if accepted, đá bóng trực tiếp GQHS department creates a Tax Refund Decision (or Decision for refund cum state budget offset) and an Order for reimbursement of state budget revenues (or an Order for reimbursement cum state budget offset) for submission to đá bóng trực tiếp Head of đá bóng trực tiếp CQT for electronic signature.
(ii) If further determination and clarification of đá bóng trực tiếp discrepancy between đá bóng trực tiếp NNT's declared data and đá bóng trực tiếp aggregated data of đá bóng trực tiếp tax agency are required, đá bóng trực tiếp GQHS department creates a Notification requesting explanation, supplementation of information, documents (form no. 01/TB-BSTT-NNT issued withDecree 126/2020/ND-CPfrom đá bóng trực tiếp Government of Vietnam) for submission to đá bóng trực tiếp Head of đá bóng trực tiếp CQT for signing and sending to đá bóng trực tiếp NNT.
Upon receipt of đá bóng trực tiếp explanation, additional information from đá bóng trực tiếp NNT, đá bóng trực tiếp personal income tax refund GQHS department executes:
+ Case of accepting đá bóng trực tiếp explanation, supplementation:
If đá bóng trực tiếp NNT has explained or supplemented information, documents proving that đá bóng trực tiếp tax amount requested for refund is correct, đá bóng trực tiếp personal income tax refund GQHS department creates a refund proposal on đá bóng trực tiếp TMS application, a Tax Refund Decision (or Decision for refund cum state budget offset), and an Order for reimbursement of state budget revenues (or an Order for reimbursement cum state budget offset) for submission to đá bóng trực tiếp Head of đá bóng trực tiếp CQT for signature and issuance.
+ Case of rejecting đá bóng trực tiếp explanation, supplementation:
In case đá bóng trực tiếp NNT has explained or supplemented information, documents but there is insufficient basis to determine that đá bóng trực tiếp NNT’s refund file is eligible for refund or đá bóng trực tiếp deadline according to đá bóng trực tiếp Notification requesting explanation, supplementation of information, documents has passed without explanation, supplementation, or đá bóng trực tiếp explanation, supplementation is still insufficient as basis for đá bóng trực tiếp CQT to determine đá bóng trực tiếp tax eligible for refund or to prove đá bóng trực tiếp declared tax was correct, đá bóng trực tiếp personal income tax refund GQHS department creates a Notification of insufficient conditions for tax refund/not eligible for tax refund (form no. 04/TB-HT issued withCircular 80/2021/TT-BTC) on TMS and submits to đá bóng trực tiếp Head of đá bóng trực tiếp CQT for signature and issuance, sending to đá bóng trực tiếp NNT.
(iii) Case of determining that đá bóng trực tiếp tax refund file is not eligible for refund
đá bóng trực tiếp personal income tax refund GQHS department drafts a Notification of insufficient conditions for tax refund/not eligible for tax refund (form no. 04/TB-HT issued withCircular 80/2021/TT-BTC) on TMS and submits to đá bóng trực tiếp Head of đá bóng trực tiếp CQT for signature and issuance, sending to đá bóng trực tiếp NNT.
Note: đá bóng trực tiếp execution time for đá bóng trực tiếp tasks mentioned in(3)is no later than 3 working days from đá bóng trực tiếp date of Notification of receipt of đá bóng trực tiếp refund request file.
(4)đá bóng trực tiếp Tax sector's information technology application system supports đá bóng trực tiếp automatic drafting of Notifications, Decisions, and Refund Orders as prescribed in clauses 2, 3 for transfer to đá bóng trực tiếp Electronic Signature application and email notification to đá bóng trực tiếp GQHS department and Head of đá bóng trực tiếp CQT.
- đá bóng trực tiếp Head of đá bóng trực tiếp CQT executes electronic signature on đá bóng trực tiếp Tax Refund Decision (or Decision for refund cum state budget offset); Order for reimbursement of state budget revenues (or Order for reimbursement cum state budget offset); Notification of insufficient conditions for tax refund/not eligible for tax refund; Notification of explanation, supplementation of information, documents. đá bóng trực tiếp Tax sector's information technology application supports batch signing of documents, which are transferred to đá bóng trực tiếp HCVT department to issue đá bóng trực tiếp documents according to regulations.
- For đá bóng trực tiếp Tax Refund Decision (or Decision for refund cum state budget offset) and đá bóng trực tiếp Order for reimbursement of state budget revenues (or Order for reimbursement cum state budget offset)
+ đá bóng trực tiếp TTGQ TTHC system transfers đá bóng trực tiếp issued tax refund order to đá bóng trực tiếp State Treasury's electronic portal to execute đá bóng trực tiếp reimbursement for đá bóng trực tiếp NNT as prescribed.
+ đá bóng trực tiếp automatic personal income tax refund module receives, checks, and accounts for đá bóng trực tiếp Tax Refund Order transferred by đá bóng trực tiếp State Treasury that matches correctly with đá bóng trực tiếp Tax Refund Order on đá bóng trực tiếp application as guided in đá bóng trực tiếp tax declaration, payment, and management obligation procedure of đá bóng trực tiếp NNT while automatically accounting đá bóng trực tiếp Tax Refund Decision, updating đá bóng trực tiếp refund file status, and automatically transferring đá bóng trực tiếp Tax Refund Decision (or Decision for refund cum state budget offset) to send to đá bóng trực tiếp NNT.
In case đá bóng trực tiếp information on đá bóng trực tiếp Tax Refund Order transferred by đá bóng trực tiếp State Treasury does not match correctly with đá bóng trực tiếp Tax Refund Order on đá bóng trực tiếp application, đá bóng trực tiếp GQHS department processes đá bóng trực tiếp Tax Refund Order according to đá bóng trực tiếp Error Code List and principles for handling refund orders as stipulated in table 2.3 attached to đá bóng trực tiếp tax refund procedure perQuyết định 679/QĐ-TCT nămby đá bóng trực tiếp Director-General of đá bóng trực tiếp General Department of Taxation.
What are procedures for automatically processing đá bóng trực tiếp tax refund in Vietnam in 2025? (Image from đá bóng trực tiếp Internet)
What are cases ofPersonal Income Tax refund in Vietnamin 2025?
Based on clause 2, Article 8 of đá bóng trực tiếpLaw on Personal Income Tax 2007and Article 28 ofCircular 111/2013/TT-BCTstipulating đá bóng trực tiếp personal income tax refund as follows:
Individuals who have registered and have a tax code at đá bóng trực tiếp time of filing đá bóng trực tiếp financial settlement are eligible for tax refunds in đá bóng trực tiếp following cases:
- đá bóng trực tiếp amount of tax paid exceeds đá bóng trực tiếp tax amount payable;
- đá bóng trực tiếp individual has paid tax but đá bóng trực tiếp taxable income does not reach đá bóng trực tiếp taxable threshold;
- Other cases in accordance with decisions of competent state agencies.
Note:
- For individuals who have authorized tax settlement to organizations or individuals paying income to settle on their behalf, đá bóng trực tiếp individual's tax refund is conducted through đá bóng trực tiếp income-paying organization or individual.
đá bóng trực tiếp income-paying organization or individual offsets excess and insufficient taxes of individuals. After offsetting, if there is an excess tax amount, it is carried forward to đá bóng trực tiếp next period or refunded if requested.
- Individuals who are required to declare directly with đá bóng trực tiếp tax agency have a choice of refund or offset to đá bóng trực tiếp next period at đá bóng trực tiếp same tax agency.
- In cases where individuals are eligible for personal income tax refunds but delay đá bóng trực tiếp filing of đá bóng trực tiếp financial settlement declaration as prescribed, no penalty is applied for administrative violations of late tax settlement declarations.
How many forms of Personal Income Tax Refund in Vietnam?
According to Article 28 ofCircular 111/2013/TT-BTCregarding tax refunds as follows:
Tax Refund
- Personal income tax refunds apply to individuals who have registered and have a tax number at đá bóng trực tiếp time of filing đá bóng trực tiếp financial settlement.
2. For individuals who have authorized tax settlement to organizations or individuals paying income to settle on their behalf, đá bóng trực tiếp individual's tax refund is conducted through đá bóng trực tiếp income-paying organization or individual.đá bóng trực tiếp income-paying organization or individual offsets excess and insufficient taxes of đá bóng trực tiếp individuals. After offsetting, if there is an excess tax amount, it is carried forward to đá bóng trực tiếp next period or refunded if requested.
3. Individuals who declare directly with đá bóng trực tiếp tax agency can choose to refund or forward to đá bóng trực tiếp next period at đá bóng trực tiếp same tax agency.
- In đá bóng trực tiếp case where individuals are eligible for personal income tax refunds but delay đá bóng trực tiếp submission of đá bóng trực tiếp financial settlement declaration as prescribed, no penalty is imposed for administrative violations of delayed tax settlement declarations.
Thus, there are two forms of personal income tax refunds including:
- For individuals who have authorized tax settlement to organizations or individuals paying income to settle on their behalf, đá bóng trực tiếp individual's tax refund is conducted through đá bóng trực tiếp income-paying organization or individual.
đá bóng trực tiếp income-paying organization or individual offsets excess and insufficient taxes for individuals. After offsetting, if there is an excess tax amount, it is carried forward to đá bóng trực tiếp next period or refunded if requested.
- Individuals who declare directly with đá bóng trực tiếp tax authority have a choice of refund or forwarding to đá bóng trực tiếp next period at đá bóng trực tiếp same tax authority.
