What are the instructions for requesting PIT refund online? What are the cases of PIT refund in Vietnam?
What are the cases of PIT refund in Vietnam?
According to the provisions of Clause 2, Article 8 of the Law on Personal Income Tax 2007 as follows:
Tax administration and tax refund
1. Tax registration, declaration, withholding, payment, finalization and refund, handling of violations of the tax law, and tax administration measures comply with legal provisions on tax administration.
2. Individuals are entitled to tax refund in the following cases:
a/ Their paid tax amounts are larger than payable tax amounts;
b/ They have paid tax but their taxed incomes do not reach a tax-liable level;
c/ Other cases decided by competent state agencies.
Accordingly, individuals are entitled to tax refund in the following cases:
- Their paid tax amounts are larger than payable tax amounts;
- They have paid tax but their taxed incomes do not reach a tax-liable level;
- Other cases decided by competent state agencies.
What are the instructions for requesting PIT refund online? What are the cases of PIT refund in Vietnam?
What is the application for PIT refund in Vietnam?
According to the provisions of Article 42 of Circular 80/2021/TT-BTC on PIT tax refund as follows:
Application for refund of overpaid personal income tax (PIT) on income from salaries and remunerations
(1) In case the income payer finalize tax as authorized by the individual, the application shall include:
- The application form No. 01/DNXLNT in Appendix I of Circular 80/2021/TT-BTC;
- The authorization letter in case the taxpayer does not apply for tax refund himself/herself, unless the tax agent submits the tax refund application under a contract between the tax agent and the taxpayer;
- The list of tax payment documents according to Form No. 02-1/HT in Appendix I hereof (prepared by the income payer).
(2) In case the income earner directly finalizes tax with the tax authority:
- If the taxpayer has overpaid tax on the terminal PIT form, the tax refund application is not required.
- The tax authority shall decide whether to refund overpaid tax according to PIT finalization dossier
What are the instructions for requesting PIT refund online in Vietnam?
Step 1: Access the website: https://thuedientu.gdt.gov.vn/
Step 2: Select and fill in the appropriate information in the system login section.
Step 3: Go to <Tax Refund> function, select <Online declaration>, the system defaults to the following information:
- In the Declaration box: select “01/ĐNHT- Request for refund of state budget revenues”
- Type of declaration: Official declaration, no additional and replacement declarations are allowed
- Click the <Continue>
Step 4: Declare the tax refund application form
The system displays the refund request declaration screen for taxpayers to enter data:
- Number of request for refund: Allow taxpayers to self-enter
- Compulsory to choose 1 of 2 options: Tax refund first, check later, or Check first, tax refund later.
- Enter the refund request period From period - Up to the period above, the system automatically enters information From tax period - To tax period in section II
- Enter the reason for requesting refund above, the system will automatically enter the information in the reason for requesting refund in section II.
- Indicators marked with * are mandatory items to enter
Step 5: Select "Complete declaration" after entering all data.
In case the taxpayer wants to convert all the entered data, the taxpayer chooses "Re-enter"
Select "Save Draft" in case the taxpayer wants to store the entered data again.
Step 6: Done
Select " XML declaration to output the request form to be returned to xml format.
After that, the taxpayer selects "Sign and submit the declaration", the system displays a screen for the taxpayer to enter the PIN number and click "Accept" the system notices "Signing the declaration file successfully".
After successfully e-signing, the refund request form will be successfully sent to the tax office.
Note: The person who refunds paid PIT needs to have an account at the General Department of Taxation Portal to do so.
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