What are the Decision 108/QD-TCT on the procedure for automatic PIT refund in Vietnam for 2025?

What are the Decision 108/QD-TCT on the procedure for automatic PIT refund in Vietnam for 2025?

On January 24, 2025, the General Department of Taxation issued Decision 108/QD-TCT for 2025, promulgating the procedure for automatic personal income tax (PIT) refunds.

Download Decision 108/QD-TCT of 2025 on the procedure for automatic PIT refunds

The procedure for automatic PIT refunds consists of 8 Articles, outlining the sequence and steps for the Tax Authority to process personal income tax refund cases for individuals directly settling taxes and requesting refunds on their PIT settlements.

The procedure for automatic PIT refunds is applied to tax authorities at all levels nationwide.

What are the Decision 108/QD-TCT on the procedure for automatic PIT refund in Vietnam for 2025? (Image from the Internet)

What are the conditions for a PIT refund claim to be automatically processed in Vietnam?

Based on Clause 1, Article 5 of Decision 108/QD-TCT of 2025 Download, the automatic processing conditions for PIT refund claims are stipulated as follows:

The automatic PIT refund sub-system checks and determines applications eligible for automatic processing. An eligible application must meet the following conditions:

(i) At the time of processing the PIT refund claim of the taxpayer, the income-paying organization must have fulfilled its obligation to remit withheld PIT or the total PIT of the taxpayer, being an individual, has been fully paid into the State Treasury in the taxpayer's settlement period that requests a refund,

(ii) The PIT refund claim has the indicator "Total taxable income accurately matches the aggregate data in the tax settlement period according to the tax sector's management database at the time of application processing and has the indicator "Total tax amount requested for refund" less than or equal to the aggregate data in the tax settlement period according to the tax sector's management database at the time of processing,

(iii) The refund payment account information of the taxpayer is verified and linked with the tax sector's management database.

How to create and receive PIT settlements in Vietnam?

Based on Article 4, Decision 108/QD-TCT of 2025 Download, the regulation on the creation and receipt of suggested PIT settlements is as follows:

(1) Creating suggested PIT settlements

- From the declaration data of the income-paying organization and individuals, taxpayer registration data, and dependent registration, general tax obligation data, the debts of taxpayers nationwide, the tax sector's IT application system automatically consolidates data for the indicators on the PIT settlement to determine the taxpayer's declaration obligation and create a suggested settlement for individuals directly settling PIT. The data consolidation and creation of suggested declarations are automatically carried out by the tax sector's IT application system right after the deadline for submitting PIT settlements of the income-paying organization.

- Individuals use the eTax Mobile application, the electronic tax application for individuals by the General Department of Taxation, to check the information on the suggested PIT settlement automatically created by the tax sector's IT application system.

+ If the taxpayer agrees with the suggested information on the PIT settlement, they confirm and submit the settlement application as prescribed on the application.

+ If the taxpayer does not agree with the suggested information on the PIT settlement, they amend the information in the corresponding indicators, add the reason for the discrepancy compared to the suggested data from the tax authority, and submit the settlement application accompanied by supporting documents as prescribed.

(2) Receiving suggested PIT settlements with refund requests from taxpayers

- The Administrative Procedure Solution Information System (TTGQ TTHC System) automatically generates and sends Notifications on receiving electronic tax declaration applications, Notifications on receiving refund request applications (according to Form No. 01-1/TB-TDT issued with Circular 19/2021/TT-BTC by the Ministry of Finance), to taxpayers immediately upon receiving the PIT settlement application with the indicator "Tax amount to be refunded to taxpayer."

- Immediately after sending the Notification on receiving the refund request application to the taxpayer, the refund sub-system automatically creates a refund request application.

Note:

For PIT settlement applications with refund requests from taxpayers submitted by means other than specified in section (1) above, the TTGQ TTHC System and the receiving and result-returning department (TN&TKQ) process the receipt, acceptance of declarations, and processing of tax declaration applications according to regulations in the management procedure for taxpayer's tax declaration, tax payment, and tax obligation management. Subsequently, the TTGQ TTHC System automatically processes the receipt of refund applications and the refund sub-system automatically creates a refund request application according to the regulations in section (2).