For individuals with authorization for tax settlement in Vietnam, is notarization or certification of the authorization document required for tax refund?

For individuals with authorization for tax settlement in Vietnam, is notarization or certification of the authorization document required for tax refund?

Based on Point a, Clause 1, Article 42 of Circular 80/2021/TT-BTC, regulations on overpaid tax refund documentation are as follows:

Overpaid tax refund documentation

1. Personal income tax refund documentation for income from wages and salaries

a) In cases where an organization or individual paying income from wages or salaries conducts tax settlement for individuals with authorization

The documentation includes:

a.1) A written request for handling the overpaid tax amount, late payment interest, and penalty according to form number 01/DNXLNT issued together with Appendix I of this Circular;

a.2) An authorization document in accordance with the law in cases where the taxpayer does not directly carry out the tax refund procedure, except where a tax agency files the tax refund documentation based on a contract signed between the tax agency and the taxpayer;

a.3) A tax payment receipt list according to form number 02-1/HT issued together with Appendix I of this Circular (applicable to organizations and individuals paying income).

b) In cases where an individual with income from wages or salaries directly settles taxes with the tax authority, and has overpaid tax and requests a refund on the personal income tax settlement form, the tax refund documentation is not required.

The tax authorities will resolve the refund based on personal income tax settlement documentation to address the overpaid amounts in accordance with the regulation.

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Therefore, currently, one of the documents required for an individual's tax refund is the authorization document according to legal provisions in cases where the taxpayer does not directly conduct the tax refund process. However, there is no provision requiring notarization or certification of the authorization document.

For individuals with authorization for tax settlement in Vietnam, is notarization or certification of the authorization document required for tax refund? (Image from the Internet)

Shall tax authorities send the tax refund results via postal service in Vietnam?

Pursuant to Article 48 of Circular 80/2021/TT-BTC, regulations on returning tax refund results are as follows:

Returning tax refund results

1. Tax authorities issue Notifications regarding non-refundable tax (for the amount that cannot be refunded), Tax Refund Decisions, Appendices of refundable overpaid tax amounts, late payment interest, and penalty amounts according to form number 01/PL-HTNT (if any), or Tax Refund Decisions with offsets against state budget revenues, Appendices of refundable overpaid tax amounts, late payment interest, and penalty amounts with offsets against state budget revenues according to form number 01/PL-HNTKBT (if any), to the taxpayer, agency, or relevant organization via the General Department of Taxation's electronic portal on the date of issuing the decision or notification.

In cases where taxpayers do not have electronic transaction accounts with the tax authorities, the tax authorities send the tax refund results through the tax department's single-window section for refund applications received in person or applications received via postal service.

2. In cases where the taxpayer has amounts to be refunded and amounts to offset against state budget revenues in multiple locations, the directly managing tax authority sends the Tax Refund Decision, Appendices of refundable overpaid tax amounts, late payment interest, and penalties (if any), or Tax Refund Decisions with offsets against state budget revenues, to the tax authority managing the state budget revenue and the tax authority of the area receiving allocations to track the taxpayer's obligations and account for state budget revenues.

3. In cases of overpayments due to ownership transfers, business transformations, mergers, consolidations, divisions, separations, dissolutions, bankruptcies, or cessation of operations with amounts to be refunded at the tax authority managing the state budget revenue, the directly managing tax authority sends Notifications of non-refundable tax for amounts that cannot be refunded, Tax Refund Decisions or Tax Refund Decisions with offsets against state budget revenues, to the tax authority managing the state budget revenue and the tax authority of the area receiving allocations.

Returning the results from the Tax Authority sends Notifications about non-refundable tax through the General Department of Taxation's electronic portal. If the taxpayer does not yet have an electronic transaction account, the tax refund results are sent via the tax department's single-window section for applications received directly or via postal service.

Thus, sending results via postal service is not mandatory and is not the only method.

How to determine the amount of overpaid tax, late payment interest, and penalties to be refunded for tax refunds subject to prior refund principles in Vietnam?

Based on Point b, Clause 1, Article 45 of Circular 80/2021/TT-BTC, the regulations for determining the amount of overpaid tax, late payment interest, and penalties to be refunded based on principles are when the tax authority determines that the tax amount eligible for refund differs from the tax amount the taxpayer requests for refund, it shall be in accordance with regulations at Point a, Clause 1, Article 34 of Circular 80/2021/TT-BTC.