What are the time limits for processing personal income tax refund claims when authorizing the company to perform personal income tax statements in Vietnam?
- Are the personal income tax refund claims when authorizing the company to perform personal income tax statements eligible for refund before inspection or subject to inspection before refund?
- What are the time limits for processing personal income tax refund claims when authorizing the company to perform personal income tax statements in Vietnam?
- When is the deadline for submission of personal income tax statement dossiers in 2023 when authorizing the company?
Are the personal income tax refund claims when authorizing the company to perform personal income tax statements eligible for refund before inspection or subject to inspection before refund?
Pursuant to Article 73 of the 2019 Law on Tax Administration in Vietnam stipulating the classification of tax refund claims as follows:
Classification of tax refund claims
1. A tax refund claim might be eligible for refund before inspection or subject to inspection before refund.
2. The following tax refund claims are subject to inspection before refund:
a) Tax refund claims submitted for the first time in the cases specified by tax laws. If a taxpayer’s first tax refund claim is rejected, the next claim will be considered the first.
b) Any claim submitted within 02 years from the day on which the penalties on the taxpayer’s tax evasion is imposed;
c) Claims submitted by organizations that are dissolved, bankrupt, shut down, sold or transferred to state-owned enterprises;
d) High-risk claims as classified by the risk management system;
dd) Any tax refund claim eligible for refund before inspection but the taxpayer fails to provide explanation or documents proving the declared tax, or the explanation or documents provided by the taxpayer is not convincing enough;
e) Claims for refund of taxes on exports or imports that are not paid for via a commercial bank or credit institution as prescribed by law;
g) Claims for refund of tax on exports or imports subject to inspection before refund prescribed by the Government.
3. Claims other than those in the cases specified in Clause 2 of this Article shall be eligible for refund before inspection.
Thus, the personal income tax refund claims when authorizing the company to perform personal income tax statements are not subject to inspection before refund, therefore, the personal income tax refund claims when authorizing the company to perform personal income tax statements are eligible for refund before inspection.
What are the time limits for processing personal income tax refund claims when authorizing the company to perform personal income tax statements in Vietnam?
What are the time limits for processing personal income tax refund claims when authorizing the company to perform personal income tax statements in Vietnam?
Pursuant to Article 75 of the 2019 Law on Tax Administration in Vietnam, the time limits for processing tax refund claims are as follows:
Time limits for processing tax refund claims
1. In case a claim is eligible for refund before inspection, within 06 working days from the day on which the tax authority issues the notice of receipt of the claim, the tax authority shall decide whether to provide the refund, demand inspection before refund in the cases mentioned in Clause 2 Article 73 of this Law, or reject the claim if it is unqualified.
In case information on the tax refund claim is different from that of the tax authority, the tax authority shall request the taxpayer in writing to provide explanation and additional information. The time needed for providing explanation and additional information shall not be included in the time limit for processing tax refund claims.
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In case a claim is eligible for refund before inspection, within 06 working days from the day on which the tax authority issues the notice of receipt of the claim, the tax authority shall decide whether to provide the refund, demand inspection before refund if the claim is not eligible for tax refund.
Pursuant to Clause 2, Article 28 of Circular No. 111/2013/TT-BTC, if the person that has delegated the income payer to settle tax, tax refund shall be made via the income payer.
The income payer shall offset the overpaid and underpaid tax. After offsetting, the overpaid tax shall be offset against the tax in the next period or refunded on request.
When is the deadline for submission of personal income tax statement dossiers in 2023 when authorizing the company?
Pursuant to Clause 2, Article 44 of the 2019 Law on Tax Administration in Vietnam as follows:
Deadlines for submission of tax declaration dossiers
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2. For taxes declared annually:
a) For annual tax statement dossiers: the last day of the 3rd month from the end of the calendar year or fiscal year. For annual tax declaration dossiers: the last day of the first month from the end of the calendar year or fiscal year
b) For annual personal income tax statements prepared by income earners: the last day of the 4th month from the end of the calendar year;
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Thus, in case of authorizing the company to perform personal income tax statements, the deadline for submission of tax declaration dossiers is March 31, 2023.
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