Which entities are eligible for personal income bóng đá hôm nay trực tiếp refund in Vietnam?

Which entitiesare eligible for PIT refund in Vietnam?

According to Article 28 ofCircular 111/2013/TT-BTCregarding PIT refund:

bóng đá hôm nay trực tiếp refund

1. The refund of personal income bóng đá hôm nay trực tiếp applies to the persons that have registered and obtain bóng đá hôm nay trực tiếp codes when they submit the bóng đá hôm nay trực tiếp finalization form.

2. If the person has delegated the income payer to finalize bóng đá hôm nay trực tiếp, bóng đá hôm nay trực tiếp refund shall be made via the income payer. The income payer shall offset the overpaid and underpaid bóng đá hôm nay trực tiếp. After offsetting, the overpaid bóng đá hôm nay trực tiếp shall be offset against the bóng đá hôm nay trực tiếp in the next period or refunded on request.

3. The person that declares bóng đá hôm nay trực tiếp directly may choose to claim a bóng đá hôm nay trực tiếp refund or offset it against the bóng đá hôm nay trực tiếp in the next period at the same bóng đá hôm nay trực tiếp authority.

4. Person eligible for the refund of personal income bóng đá hôm nay trực tiếp that submits the bóng đá hôm nay trực tiếp finalizationbehind schedule is exempt from fines for overdue bóng đá hôm nay trực tiếp statement.

Thus, the refund of personal income bóng đá hôm nay trực tiếp applies to the persons that have registered and obtain bóng đá hôm nay trực tiếp codes when they submit the bóng đá hôm nay trực tiếp finalization form.

Which entities are eligible for PIT refund in Vietnam? (Image from the Internet)

What does the PIT refund claimin Vietnam include?

Under Article 42 ofCircular 80/2021/TT-BTCstipulating the refund claim, the PIT refund claim includes:

*PIT refund claim for income from salaries and remunerations

(1) In case the income payer finalize bóng đá hôm nay trực tiếp as authorized by the individual, the claim shall include:

- The claim form No. 01/DNXLNTDownload;

- The authorization letter in case the taxpayer does not apply for bóng đá hôm nay trực tiếp refund himself/herself, unless the bóng đá hôm nay trực tiếp agent submits the bóng đá hôm nay trực tiếp refund claim under a contract between the bóng đá hôm nay trực tiếp agent and the taxpayer;

- The list of bóng đá hôm nay trực tiếp payment documents according to Form No. 02-1/HTDownload(prepared by the income payer).

(2) In case the income earner directly finalizes bóng đá hôm nay trực tiếp with the bóng đá hôm nay trực tiếp authority and has overpaid bóng đá hôm nay trực tiếp on the terminal PIT form, the bóng đá hôm nay trực tiếp refund claim is not required.

The bóng đá hôm nay trực tiếp authority shall decide whether to refund overpaid bóng đá hôm nay trực tiếp according to PIT finalization dossier as per regulations.

* Refund claim for overpayments of other taxes and amounts includes:

- The claim form No. 01/DNXLNTDownload;

- The authorization letter in case the taxpayer does not apply for bóng đá hôm nay trực tiếp refund himself/herself, unless the bóng đá hôm nay trực tiếp agent submits the bóng đá hôm nay trực tiếp refund claim under a contract between the bóng đá hôm nay trực tiếp agent and the taxpayer;

- Enclosed documents (if any).

* In case refund upon ownership transfer, enterprise conversion, merger, consolidation, division, bankruptcy, dissolution, shutdown where a site inspection at the taxpayer's premises is required according to Point g Clause 1 Article 110 of thebóng đá hôm nay trực tiếp Administration Law 2019and Chapter VIII ofCircular 80/2021/TT-BTC, the taxpayer is not required to submit the bóng đá hôm nay trực tiếp refund claim as prescribed in this Clause if the inspection verdict or other inspection-related documents shows that the taxpayer has overpaid bóng đá hôm nay trực tiếp.

The bóng đá hôm nay trực tiếp authority shall complete procedures for refunding the overpaid bóng đá hôm nay trực tiếp according to the inspection verdict or other inspection-related documents.

Which categoriesarethe PIT refund claims in Vietnam classified into?

Under Article 73 ofbóng đá hôm nay trực tiếp Administration Law 2019:

Classification of bóng đá hôm nay trực tiếp refund claims

1. A bóng đá hôm nay trực tiếp refund claim might be eligible for refund before inspection or subject to inspection before refund.

2. The following bóng đá hôm nay trực tiếp refund claims are subject to inspection before refund:

a) bóng đá hôm nay trực tiếp refund claims submitted for the first time in the cases specified by bóng đá hôm nay trực tiếp laws. If a taxpayer’s first bóng đá hôm nay trực tiếp refund claim is rejected, the next claim will be considered the first.

b) Any claim submitted within 02 years from the day on which the penalties on the taxpayer’s bóng đá hôm nay trực tiếp evasion is imposed;

c) Claims submitted by organizations that are dissolved, bankrupt, shut down, sold or transferred to state-owned enterprises;

d) High-risk claims as classified by the risk management system;

dd) Any bóng đá hôm nay trực tiếp refund claim eligible for refund before inspection but the taxpayer fails to provide explanation or documents proving the declared bóng đá hôm nay trực tiếp, or the explanation or documents provided by the taxpayer is not convincing enough;

e) Claims for refund of taxes on exports or imports that are not paid for via a commercial bank or credit institution as prescribed by law;

g) Claims for refund of bóng đá hôm nay trực tiếp on exports or imports subject to inspection before refund prescribed by the Government.

3. Claims other than those in the cases specified in Clause 2 of this Article shall be eligible for refund before inspection

4. The Minister of Finance shall elaborate this Article.

Thus, the PIT refund claim is classified into two categories as follows:

- Claims subject toinspection before refundin case of first-time submission.

-Claimssubject torefund before inspectionin subsequent submissions.