When are Personal Income Taxes Refunded? Guidelines for Submitting Online Personal Income Tax Refund Requests
When is Personal Income Tax Refundable?
According to Clause 2 Article 8 of the 2007 Law on Personal Income Tax as follows:
Tax Management and Tax Refund
1. The registration, declaration, tax deduction, tax payment, tax finalization, tax refund, handling of tax law violations, and tax management measures are carried out in accordance with the provisions of the tax management law.
2. Individuals are entitled to tax refunds in the following cases:
a) The amount of tax paid is greater than the tax payable;
b) Individuals have paid tax but have taxable income not reaching the taxable level;
c) Other cases as decided by the competent state authority.
Individuals are entitled to PIT refunds in the following cases:
- The amount of tax paid is greater than the tax payable;
- Individuals have paid Personal Income Tax but have taxable income not reaching the taxable level;
- Other cases as decided by the competent state authority.
When is Personal Income Tax Refundable? Instructions to submit an online PIT refund request?
What documents are required for a PIT refund?
According to Article 42 of Circular 80/2021/TT-BTC on personal income tax refund documents as follows:
PIT refund dossier for income from salary and wages
(1) In case organizations or individuals paying income from salary or wages finalize tax for authorized individuals, the dossier includes:
- A written request for handling overpaid tax, late payment penalties, and fines according to Form No. 01/DNXLNT in Appendix I issued with Circular 80/2021/TT-BTC;
- A power of attorney as prescribed by law in case the taxpayer does not directly carry out the tax refund procedure, except for the case where a tax agent submits the refund dossier under a signed contract between the tax agent and the taxpayer;
- A list of tax payment vouchers according to Form No. 02-1/HT in Appendix I issued with Circular 80/2021/TT-BTC (applicable to organizations or individuals paying income).
(2) In case individuals with income from salary or wages directly finalize tax with the tax authority:
- Taxpayers with overpaid tax request a refund on the personal income tax finalization declaration form without having to submit a separate tax refund dossier.
- The tax authority processes the refund based on the personal income tax finalization dossier to process the overpayment refund for the taxpayer as regulated.
How to submit an online PIT refund request quickly?
Step 1: Access the website: https://thuedientu.gdt.gov.vn/
Step 2: Select and fill in appropriate information in the system login section.
Step 3: Go to the function
- In the Declaration box: select “01/DNHT - Request for refund of state budget revenue”
- Declaration type: Official declaration, no additional or replacement declaration allowed
- Click the
Step 4: Fill out the tax refund request form
The system displays the screen for filling out the tax refund request form for taxpayers to enter data:
- Request number: Allows taxpayers to enter
- Mandatory to choose one of the two options: Immediate refund inspection later, or Pre-inspection refund later.
- Refund type: Allows the taxpayer to choose one of the two options: Investment project refund or Export refund
- Enter the refund period From the period - To the period above, the system automatically enters the information into the From the tax period - To the tax period in section II
- Enter the reason for the refund request above, the system automatically enters the information into the reason for the refund request in section II
- Fields marked with * are mandatory
- Refund amount: Allows taxpayers to enter a minimum of VND 300,000,000
- Note: taxpayers select the refund period (From the period - To the period)
+ If taxpayers declare VAT monthly: select from mm/yyyy to mm/yyyy.
+ If taxpayers declare VAT quarterly: select from Qx/yyyy to Qx/yyyy.
+ In case taxpayers have a refund period from month to quarter, taxpayers select from Qx/yyyy to Qx/yyyy, in which "from period" is the quarter with the month declared.
+ In case taxpayers have a refund period from quarter to month, taxpayers select from mm/yyyy to mm/yyyy, in which "from period" is the first month of the declared quarter.
+ The "to period" field must match the tax period mm/yyyy or Qx/yyyy on the tax return with the corresponding refund request on the state budget revenue refund request form.
Step 5: Select "Finish declaration" after entering all data.
If you want to clear all entered data, select "Reset"
Select "Save draft" if you want to save the entered data.
Step 6: Completion
Select "XML Declaration" to export the refund request form to xml format.
Then, select "Sign and submit the declaration", the system displays a screen for entering the PIN and click "Accept", the system notifies “Successfully signed the declaration file”.
Once the electronic signature is successful, the refund request form is successfully sent to the tax authority.
Note: To check the submitted PIT, you need to have an account on the General Department of Taxation's Portal to proceed with the inspection.
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