What are methods for personal income tax refund in Vietnam 2025? What are the conditions for personal income tax refund in Vietnam?
What are conditions for personal income tax refund in Vietnam in 2025?
Based on Clause 2, Article 8 of the 2007 Personal Income Tax Law and Article 28 of Circular 111/2013/TT-BCT, the conditions for personal income tax refunds are prescribed as follows:
Individuals who have registered and obtained a tax code at the time of submitting the tax finalization dossier may receive a refund under the following circumstances:
- The paid tax amount is greater than the tax payable;
- The individual has paid tax but their taxable income does not reach the tax payment threshold;
- Other cases as decided by the competent state authority.
Note:
- For individuals who have authorized their tax finalization to an organization or individual that pays income on their behalf, the tax refund is processed through that organization or individual.
The organization or individual paying the income handles the offset of excess tax paid and any shortfall of various individuals. After offsetting, any excess tax paid can be carried over to the next period or refunded if there is a request.
- Individuals who directly declare with the tax authorities can choose to either receive a refund or carry over the excess tax to the next period at the same tax authority.
- In the case of individuals having a personal income tax refund arising but submitting a late tax finalization declaration according to the regulations, they are not subject to penalties for administrative violations related to late tax finalization declarations.
What are methods for personal income tax refund in Vietnam 2025?
Below is the guide for the latest 2025 personal income tax refund:
(1) Preparation Before Implementation
- Check the refund conditions: You need to fall under the eligible category for a refund as analyzed in the above section.
Example: Overpaid personal income tax in 2025, having taxable income from salaries, wages, or other legitimate deductible incomes (dependents, compulsory insurance contributions, charity, humanitarian...).
- Electronic tax account: Ensure you have registered an electronic transaction account with the tax authority (through the General Department of Taxation’s electronic portal or the eTax Mobile application).
- Personal information: Verify taxpayer registration information, ID card/citizen identification card number, and bank account details for receiving tax refunds.
(2) Automatic Personal Income Tax Refund Steps
Step 1: Access the System
- Download and log in to the eTax Mobile application (available on App Store/Google Play) or visit the General Department of Taxation’s electronic portal at: thuedientu.gdt.gov.vn.
- Once on the main page, select the “Individual” section
- Then log in using the personal tax code and the issued password.
- Choose the login account and fill in all required information.
Step 2: Review the Suggested Declaration
The system automatically compiles data from income-paying organizations, dependent information, and deduction amounts to create a suggested 2025 personal income tax finalization declaration.
- Go to the "Personal Income Tax Finalization" section, select the year 2025 to view the declaration. Carefully check information such as:
+ Taxable income.
+ Withheld tax amount.
+ Deductions (if any).
If the information is incorrect, you can edit it directly on the system (e.g., add dependents or deductions).
Step 3: Submit the Declaration
After reviewing and confirming correctness, select "Submit Declaration." The system will send a confirmation that the dossier has been received via the application or email.
Step 4: Monitor the Tax Refund Status
- Go to the "Dossier Lookup" section on eTax Mobile or the portal to check the processing status.
- If the dossier is valid, the system will automatically process and transfer the refund amount to your registered bank account (usually takes about 3 working days from the receipt of the dossier).
(3) Important Notes
- Deadline for dossier submission: Usually March 31, 2026, for individuals self-finalizing (or April 30, 2026, if authorized to the income-paying organization).
- Non-automatic dossier: If the system does not create a suggested declaration (due to lack of data or complex cases), you need to submit manually through the portal or directly at the tax authority.
- Check notifications: The tax authority may request additional documents (ID card/citizen identification card, tax deduction certificates...) if discrepancies arise.
Note: Information is for reference only!
What are methods for personal income tax refund in Vietnam 2025? (Image from the Internet)
What forms of personal income tax refunds are there in Vietnam?
According to the regulations of Article 28 Circular 111/2013/TT-BTC regarding tax refunds:
Tax Refund
- Personal income tax refunds apply to individuals who have registered and obtained a tax code at the time of submitting the tax finalization dossier.
2. For individuals who have authorized their tax finalization to an organization, the income-paying organization or individual performs the tax finalization on their behalf, and the individual’s tax refund is implemented through that income-paying organization or individual. The income-paying organization or individual handles the offset of excess tax paid and any shortfalls of various individuals. After offsetting, if there is still excess tax paid, it can be carried over to the next period or refunded if requested.
3. Individuals who directly declare with the tax authority can choose either to receive a tax refund or to carry over to the next period at the same tax authority.
- In cases where individuals have a personal income tax refund arising but submit a late tax finalization declaration, they are not subjected to penalties for administrative violations of late tax finalization declarations.
Thus, there are 02 forms of personal income tax refunds, including:
- For individuals who have authorized their tax finalization to an organization, the income-paying organization or individual performs the refund on their behalf.
The income-paying organization or individual manages the offset of the overpaid or underpaid taxes of the individuals. After the offset, if there is still overpaid tax, it can be carried over to the next period or refunded upon request.
- Individuals who directly declare with the tax authority can choose either to receive a tax refund or to carry over to the next period at the same tax authority.
