Which tax authorities receive tax refund claims in Vietnam?

Which tax authorities are responsible for receiving tax refund claims in Vietnam?

The tax authorities responsible for receiving tax refund claims are stipulated in Clause 1, Article 72 of the Tax Administration Law 2019 as follows:

Reception and response to tax refund claim information

1. Tax authorities are responsible for receiving tax refund claims as follows:

a) The tax authority directly managing the taxpayer receives tax refund claims for cases eligible for refunds as stipulated by tax law. The tax authority managing the collection receives applications for refunding overpaid amounts; in the case of refunds due to corporate income tax settlements or personal income tax settlements, the tax authority receives the corporate income tax settlement application, and the personal income tax settlement of the taxpayer receives the application for refunding overpaid amounts;

b) The customs authority where the collection is managed receives tax refund claims for cases of tax refunds as prescribed by tax law; in cases where foreigners or overseas Vietnamese on exit have goods eligible for tax refunds, the customs authority where the exit procedures are conducted receives the tax refund claims.

3. Within 03 working days from the date of receiving the tax refund claim, the tax authority categorizes the application and notifies the taxpayer regarding the acceptance of the application and the time limit for processing the tax refund claim or gives a written notice to the taxpayer in cases where the application is incomplete.

4. The Minister of Finance provides detailed regulations for this Article.

Tax authorities responsible for receiving tax refund claims as set forth below:

- The tax authority managing the taxpayer directly receives tax refund claims for cases eligible for refunds as prescribed by tax law.

- The tax authority managing the collection receives applications for refunding overpaid amounts; in cases of refunds due to corporate income tax settlements or personal income tax settlements, the tax authority receives the corporate income tax settlement application, and the personal income tax settlement of the taxpayer receives the application for refunding overpaid amounts;

- The customs authority where the collection is managed receives tax refund claims for cases of tax refunds as prescribed by tax law; in cases where foreigners or overseas Vietnamese on exit have goods eligible for tax refunds, the customs authority where the exit procedures are conducted receives the tax refund claims.

Which tax authorities receive tax refund claims in Vietnam?

When shall personal Income tax be refunded in Vietnam?

According to Article 8 of the Personal Income Tax Law 2007 which stipulates tax management and refunds as follows:

Tax Management and Refund

1. The registration, declaration, deduction, payment, settlement, refund of tax, handling of tax law violations, and other tax management measures are carried out according to the provisions of the tax administration law.

2. Individuals are eligible for tax refunds in the following cases:

a) The amount of tax paid is greater than the amount payable;

b) The individual has paid tax but the taxable income does not reach the taxable threshold;

c) Other cases as decided by competent state authorities.

Thus, taxpayers are eligible for personal income tax refunds in the following cases:

- The amount of tax paid is greater than the amount payable;

- The individual has paid tax but the taxable income does not reach the taxable threshold;

- Other cases as decided by competent state authorities.

What are the 03 methods of submitting tax refund claims in Vietnam?

The 03 methods of submitting tax refund claims are stipulated in Clause 2, Article 72 of the Tax Administration Law 2019 as follows:

Reception and Response to tax refund claim Information

....

2. Taxpayers submit tax refund claims through the following methods:

a) Submit applications directly at the tax management authority;

b) Send applications via postal service;

c) Send applications electronically through the electronic transaction portal of the tax authority.

3. Within 03 working days from the date of receiving the tax refund claim, the tax authority categorizes the application and notifies the taxpayer regarding the acceptance of the application and the time limit for processing the tax refund claim or gives a written notice to the taxpayer in cases where the application is incomplete.

4. The Minister of Finance provides detailed regulations for this Article.

Taxpayers submit tax refund claims through the following methods:

- Submit applications directly at the tax management authority;

- Send applications via postal service;

- Send applications electronically through the electronic transaction portal of the tax authority.