The General Department of Taxation of Vietnam: What are the procedures for receiving, classifying and accepting PIT refund application in Vietnam?
- What are the procedures for receiving, classifying and accepting PIT refund application in Vietnam?
- What is the notification process for receiving and creating tax refund request in Vietnam?
- What are the procedures for inspecting tax refund documents for acceptance and classifying tax refund documents in Vietnam?
What are the procedures for receiving, classifying and accepting PIT refund application in Vietnam?
Pursuant to the provisions of Article 10, the procedure issued with Decision 679/QD-TCT in 2023 stipulating the process of receiving, classifying, and accepting refund requests for PIT is carried out according to the following provisions:
Step 1: Receive and accept the taxpayer's PIT refund with the target for refund request
The reception and acceptance of PIT finalization dossiers of taxpayers are in accordance with the provisions of the procedures for managing tax declaration, tax payment and tax liability management of taxpayers.
Note: In case the data on the taxpayer's personal income tax finalization dossier does not match the aggregated data in the tax finalization period arising at all tax authorities nationwide in the industry's tax management database: The tax authority prepares and sends a Notice requesting taxpayers to explain and supplement information and documents according to the provisions of the Procedures for managing tax declaration, tax payment and tax liability management of taxpayers.
Step 2: Notice of receipt and creation of personal income tax refund request documents
Step 3: Inspect tax refund dossiers are eligible to accept and classify tax refund dossiers
Step 4: Send Notice of acceptance or non-acceptance of tax refund application to the State
Step 5: Transfer documents to the tax refund department
The TMS system automatically transfers the tax refund request dossier containing the Notice of acceptance of the tax refund request dossier to the personal income tax refund dossier processing department as assigned in List 3, Appendix II according to the Procedure issued with Decision 679/QD-TCT in 2023.
The General Department of Taxation of Vietnam: What are the procedures for receiving, classifying and accepting PIT refund application in Vietnam?
What is the notification process for receiving and creating tax refund request in Vietnam?
Pursuant to the provisions of Clause 2, Article 10, the Procedure issued together with Decision 679/QD-TCT in 2023 stipulates the notification process for receiving and creating tax refund request documents as follows:
For taxpayer dossiers sent electronically
Step 1. Notice of receipt of tax refund application dossiers
Immediately after returning the Notice of acceptance of personal income tax finalization dossier according to the instructions in the Tax declaration, tax payment and tax liability management process of taxpayers, Electronic Information Portal of the General Department of Taxation automatically create a Notice of receipt of tax refund request dossiers for Personal Income Tax finalization declarations with refund request criteria and send to taxpayers.
Step 2. Create a tax refund request document
Immediately after returning the Notice of receipt of tax refund application dossiers, the QHS subsystem and tax refund subsystem automatically create tax refund request dossiers and update the tax refund dossier classification department according to List 3. Appendix II issued together with this Procedure.
For employee documents sent by post or submitted directly
The HCVT department and the receiving department directly receive personal income tax finalization dossiers of taxpayers according to the instructions in the One-Stop Process.
QHS module, tax refund module automatically creates tax refund request dossiers and Notifies about receiving tax refund request dossiers for PIT finalization declarations with refund request criteria that have been notified about accepting tax returns and updating the tax refund classification department
What are the procedures for inspecting tax refund documents for acceptance and classifying tax refund documents in Vietnam?
Pursuant to the provisions of Clause 3, Article 10, the Procedure issued together with Decision 679/QD-TCT in 2023 stipulates the procedure of inspecting tax refund documents eligible for acceptance and classifying tax refund documents as follows:
- Inspect tax refund documents for acceptance
Immediately after the taxpayer's tax refund request is transferred to the tax refund module, the TMS application system automatically compares the data declared on the taxpayer's personal income tax finalization declaration with the aggregated data for the period. Finalize tax arising at all tax authorities nationwide in the tax administration database (including taxable income, payable amount, paid tax amount, tax amount deducted through the paying agency, tax amount Declare family deductions for yourself and your dependents).
- Tax refund dossiers eligible for acceptance are those whose declared data match the final settlement data in the tax management database or those whose declared data do not exactly match the total data. The settlement process is in the tax management database, but the declaration processing subsystem has accepted additional explanations of information and documents from the taxpayer.
- A tax refund dossier that is not eligible for acceptance is a dossier whose declared data does not match the final settlement data in the tax management database but does not have any additional explanation or document information from the taxpayer. or the declaration processing module has not yet accepted the taxpayer's additional explanation of information and documents.
- Classify tax refund dossiers that are eligible for acceptance by following the same steps as guided in Clause 2, Article 7 of the Procedure issued with Decision 679/QD-TCT in 2023.
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