What are the detailed instructions for personal income tax refund claims in Vietnam on mobile phones in 2024? What are the cases where personal income tax are not refunded?

Main Content

• What are the detailed instructions for personal income tax refund claims in Vietnam on mobile phones in 2024?
• Vietnam: What are the cases where personal income tax are not refunded?
• What are the time limits for processing tax refund claims in Vietnam?

What are the detailed instructions for personal income tax refund claims in Vietnam on mobile phones in 2024?

Detailed instructions for personal income tax refund claims on mobile phones in 2024 are as follows:

Step 1: Log in to the eTax Mobile application

Step 2: Select "Request for Excess Payment Processing."

Step 3: Choose the Tax Department and Tax Sub-department (if applicable) to submit the request form. Select "Continue."

Step 4: Fill in the required information of the applicant. Select "Continue."

Note: "*" indicates mandatory fields that must be filled

Step 5: Verify the information regarding the tax amount, late payment fees, and excess payment. Select "Continue."

Step 6: Fill in the required fields for the amounts to be paid, the remaining amount to be paid after offsetting, and other mandatory information. Select "Continue."

Note: "*" indicates mandatory fields that must be filled.

Step 7: Verify the information regarding the request for processing the excess payment. Select "Continue."

Step 8: Name the attached document and select the request form for tax refund. Select "Continue."

Choose the tax return form: 02/QTT-TNCN- Annual Personal Income Tax Return (TT80/2021).

Download the form 02/QTT-TNCN- Annual Personal Income Tax Return: Download.

Step 9: Enter the OTP code sent to the taxpayer's phone number. Select "Complete."

What are the detailed instructions for personal income tax refund claims in Vietnam on mobile phones in 2024? What are the cases where personal income tax are not refunded?

Vietnam: What are the cases where personal income tax are not refunded?

Pursuant to Article 8 of the Law on Personal Income Tax 2007, individuals are entitled to tax refund in the following cases:

- Their paid tax amounts are larger than payable tax amounts;

- They have paid tax but their taxed incomes do not reach a tax-liable level;

- Other cases decided by competent state agencies.

Tax registration, declaration, withholding, payment, finalization and refund, handling of violations of the tax law, and tax administration measures comply with legal provisions on tax administration

Accordingly, if individuals do not fall into the above cases, they will not receive a 2023 personal income tax refund.

For example: The amount of tax that an individual has paid is lower than the tax amount that needs to be paid.

What are the time limits for processing tax refund claims in Vietnam?

Pursuant to Article 75 of the Law on Tax Administration 2019, the 2024 time limits for processing tax refund claims are as follows:

- In case a claim is eligible for refund before inspection: In case a claim is eligible for refund before inspection, within 06 working days from the day on which the tax authority issues the notice of receipt of the claim, the tax authority shall decide whether to provide the refund, demand inspection before refund, or reject the claim if it is unqualified.

In case information on the tax refund claim is different from that of the tax authority, the tax authority shall request the taxpayer in writing to provide explanation and additional information. The time needed for providing explanation and additional information shall not be included in the time limit for processing tax refund claims.

- In case a claim is subject to inspection before refund: within 40 working days from the day on which the tax authority issues the notice of receipt of the claim, the tax authority shall decide whether to provide the refund or reject the claim

If the tax authority fails to issue the tax refund decision by the deadline, the tax authority shall pay an interest at 0,03% per day on the refundable and the number of days late. The interest shall be paid by central government budget in accordance with regulations of law on state budget

Pursuant to the provisions of Clause 2, Article 73 of the Law on Tax Administration 2019, the following tax refund claims are subject to inspection before refund:

- Tax refund claims submitted for the first time in the cases specified by tax laws. If a taxpayer’s first tax refund claim is rejected, the next claim will be considered the first.

- Any claim submitted within 02 years from the day on which the penalties on the taxpayer’s tax evasion is imposed;

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

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

- Any tax refund claim eligible for refund before inspection but the taxpayer fails to provide explanation or documents proving the declared tax, or the explanation or documents provided by the taxpayer is not convincing enough;

- 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;

- Claims for refund of tax on exports or imports subject to inspection before refund prescribed by the Government.