What are some notes when using the eTax mobile application to check PIT finalization return information in the automatic tax refund process in Vietnam?
What are some notes when using the eTax mobile application to check PIT finalization return information in the automatic tax refund process in Vietnam?
Pursuant to Clause 1 Article 4 of the Automatic Personal Income Tax Refund Process issued together with Decision 108/QD-TCT 2025, the provisions are as follows:
Creation and Reception of Suggested PIT finalization return with Refund Request by the Taxpayer
- Creation of Suggested PIT finalization return
From the income declaration database of the income-paying organizations and individuals, taxpayer registration data, and dependent registration data, overall data on tax obligations, debts of the taxpayer nationwide, the Tax Sector's IT application system automatically compiles data on the indicators in the PIT finalization return to determine the taxpayer's declaration obligation and create a suggested PIT finalization return for individuals directly finalizing personal income tax. Data compilation and creation of the suggested Declaration are automatically performed by the Tax Sector's IT application system immediately after the deadline for submitting the PIT finalization return of the income-paying organization.
The taxpayer is an individual using the eTax Mobile Application, the electronic tax application for individuals by the General Department of Taxation, to check information on the suggested PIT finalization return automatically created by the Tax Sector's IT application system.
- If the taxpayer agrees with the suggested information in the PIT finalization return, the taxpayer confirms and submits the finalization dossier as prescribed on the application.
- If the taxpayer does not agree with the suggested information in the PIT finalization return, the taxpayer revises the information in the corresponding indicators, supplements the reason for discrepancy with the tax authority's suggestion, and submits the finalization dossier accompanied by supporting documents as prescribed.
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Therefore, when using the eTax Mobile application to check the information on the suggested PIT finalization return automatically created by the Tax Sector's IT application system, the following issues need attention:
- If the taxpayer agrees with the suggested information on the PIT finalization return, the taxpayer confirms and submits the finalization dossier as prescribed on the application.
- If the taxpayer does not agree with the suggested information on the PIT finalization return, the taxpayer revises the information in the corresponding indicators, supplements the reason for discrepancy with the tax authority's suggestion, and submits the finalization dossier accompanied by supporting documents as prescribed.
What are some notes when using the eTax mobile application to check PIT finalization return information in the automatic tax refund process in Vietnam? (Image from the Internet)
How to receive suggested PIT finalization returns in the automatic refund process in Vietnam?
Pursuant to Clause 2 Article 4 of the Automatic Personal Income Tax Refund Process issued together with Decision 108/QD-TCT 2025, provisions on receiving suggested PIT finalization returns with refund requests by taxpayers are as follows:
Creation and Reception of Suggested PIT finalization return with Refund Request by the Taxpayer
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- Reception of Suggested PIT finalization return with Refund Request by the Taxpayer
- The Administrative Procedure Information System automatically creates and sends a Notification on the receipt of electronic tax declaration dossiers, a Notification on the receipt of a tax refund request dossier (according to form number 01-1/TB-TDT issued together with Circular 19/2021/TT-BTC of the Ministry of Finance), to the taxpayer immediately after receiving the personal income tax finalization dossier with the "Amount of Tax Refund for the Taxpayer" indicator.
Immediately after sending the Notification on the receipt of a tax refund request dossier to the taxpayer, the automatic refund subsystem creates a tax refund request dossier.
- For personal income tax finalization dossiers with a refund request submitted by other methods than prescribed in Clause 1 of this Article, the Administrative Procedure Information System and the reception & result documentation department receive, accept the declarations, and process the tax declaration dossier according to the Management Process of Tax Filing, Tax Payment, and Tax Obligation of the Taxpayer. Thereafter, the Administrative Procedure Information System automatically receives the tax refund dossier, and the automatic refund subsystem creates a tax refund request dossier according to the provisions of Clause 2 of this Article.
Thus, the reception of suggested PIT finalization returns with refund requests by the taxpayer is regulated as follows:
- The Administrative Procedure Information System automatically creates and sends a Notification on the receipt of electronic tax declaration dossiers, a Notification on the receipt of a tax refund request dossier (according to Circular 19/2021/TT-BTC), to the taxpayer immediately after receiving the personal income tax finalization dossier with the "Amount of Tax Refund for the Taxpayer" indicator.
Immediately after sending the Notification on the receipt of a tax refund request dossier to the taxpayer, the automatic refund subsystem creates a tax refund request dossier.
What are conditions for automatic processing of PIT finalization returns in Vietnam?
Pursuant to Clause 1 Article 5 of the Automatic Personal Income Tax Refund Process issued together with Decision 108/QD-TCT 2025, provisions on conditions for the automatic processing of PIT finalization returns are as follows:
The automatic Personal Income Tax Refund subsystem checks and determines the eligibility of dossiers for automatic processing. Eligible dossiers meet the following conditions:
(i) At the time of processing the PIT finalization return of the taxpayer, the income-paying organization has fulfilled its obligation to pay withheld personal income tax or the total personal income tax that the taxpayer, an individual, has paid fully to the state budget at the settlement period in which the taxpayer requests the refund,
(ii) The PIT finalization return has the indicator "Total Taxable Income" matching the aggregated data in the tax finalization period according to the Tax Sector's tax management database at the time of dossier processing and has the indicator "Total Tax Refund Requested" less than or equal to the aggregated data in the tax finalization period according to the Tax Sector's tax management database at the time of dossier processing;
(iii) The refund receiving account information of the taxpayer has been verified and linked with the Tax Sector's tax management database.
