Guidelines on creating a Decleration of personal income tax finalization with a tax refund request via the automated process in Vietnam

Guidelines on creating a Decleration of personal income tax finalization with a tax refund request via the automated process in Vietnam​ (Image from the internet)

The General Department of Taxation of Vietnam issued Decision 108/QD-TCT on January 24, 2025, regarding the automated process for personal income tax refunds.

Guidelines on creating a Decleration of personal income tax finalization with a tax refund request via the automated process in Vietnam

Pursuant to Clause 1, Article 4 of the Automated Personal Income Tax Refund Process issued together with Decision 108/QD-TCT, instructions for creating a suggested personal income tax finalization return are as follows:

From the declaration database of the income-paying organization and individuals, taxpayer registration data and dependent registration, overview data on tax obligations, and taxpayer debts nationwide, the tax industry's information technology application system automatically aggregates data on the personal income tax finalization return to determine the declaration obligation of taxpayers and creates a suggested personal income tax finalization return for taxpayers who directly finalize their personal income tax. The data aggregation and suggested return creation are automatically performed by the tax industry’s information technology application system immediately after the income-paying organizations' deadline for filing personal income tax finalization returns.

Taxpayers who are individuals use the eTax Mobile application, the electronic Tax application for individuals by the General Department of Taxation, to review information on the suggested personal income tax finalization return automatically created by the tax industry's information technology application system.

- In case the taxpayer agrees with the suggested information on the personal income tax finalization return, the taxpayer confirms and submits the finalization dossier as regulated on the application.

- In case the taxpayer does not agree with the suggested information on the personal income tax finalization return, the taxpayer revises the information in the corresponding criteria, supplements the reasons for discrepancies with the tax authority’s suggestions, and submits the finalization dossier along with supporting documents as regulated.

Note: For personal income tax finalization dossiers with a taxpayer refund request submitted by means other than the aforementioned regulation, the Administrative Procedure Information System and the receiving and returning results department will receive, accept the return, and process the tax declaration dossier according to the Management Process for Tax Declaration, Tax Payment, and Management of Taxpayer Obligations.

Thereafter, the Administrative Procedure Information System automatically receives the refund dossier, and the automatic refund sub-system creates a refund request dossier as regulated.

Process for receiving suggested personal income tax finalization returns with refund requests from taxpayers in Vietnam

The reception of suggested personal income tax finalization returns with refund requests from taxpayers is as follows:

The Administrative Procedure Information System automatically creates and sends a Notification of the receipt of the electronic tax declaration dossier, a Notification of the receipt of the refund request dossier (according to form No. 01-1/TB-TDT issued in conjunction with Circular 19/2021/TT-BTC by the Ministry of Finance), to the taxpayer immediately upon receiving the personal income tax finalization dossier with the indicator “Tax refund amount for the taxpayer.”

Immediately after sending the Notification of the receipt of the refund request dossier to the taxpayer, the automatic refund sub-system creates a refund request dossier.

(Clause 2, Article 4 of the Automated Personal Income Tax Refund Process issued in conjunction with Decision 108/QD-TCT)

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