Procedure for Personal Income Tax Refund

*Legal basis:

- Article 23 of Circular 92/2015/TT-BTC;

- Article 34 of Circular 80/2021/TT-BTC.

*Application documents:

- The request for reimbursement of state budget revenue according to Form 01/DNHT issued together with Circular 80/2021/TT-BTC.

- A photocopy of the voucher, personal income tax receipt, and the legal representative of the organization or individual paying the income signs and commits to take responsibility on that photocopy.

*Place of submission:

- For tax refund dossiers of organizations or individuals who are taxpayers and have a tax identification number, the dossiers should be submitted at the tax authority directly managing that organization or individual.

- For tax refund dossiers of organizations or individuals who are not taxpayers, the dossiers should be submitted at the Tax Department managing the area where the organization has its operating headquarters or where the individual has a permanent address.

*Processing time:

- For dossiers under the category of refund before inspection (except for cases instructed at point c of this clause), the processing time is no later than 06 (six) working days from the date of receiving a complete tax refund dossier.

- For dossiers under the category of inspection before refund (except for cases instructed at point c of this clause), the processing time is no later than 40 (forty) days from the date of receiving a complete tax refund dossier.

Note: The extension or postponement of the inspection before tax refund due to the taxpayer's reasons is not counted within the processing time for the tax refund dossier.

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