Issuance of the procedures for automatic personal income tax refund in Vietnam

Issuance of the procedures for automatic personal income tax refund in Vietnam​ (Image from the internet)

Issuance of the procedures for automatic personal income tax refund in Vietnam

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

The automatic personal income tax refund process stipulates the sequence and procedures for tax authorities to handle personal income tax refund applications for individuals who directly finalize taxes and request refunds on their personal income tax finalization declarations.

This process applies to tax authorities at all levels nationwide.

Certain terms used in the process are as follows:

- “eTax Mobile” is an electronic tax application installed on smart mobile phones with IOS or Android operating systems.

- “Electronic Tax Application for Individuals” is an electronic tax application module for individuals on the Web platform.

- “The information technology application system of the Tax sector" is an IT application system serving tax management work of the Tax sector.

- “Suggested personal income tax finalization declaration” is a personal income tax finalization declaration applied to resident individuals with income from wages or salaries, with the information technology system assisting in pre-filling the indicators on the declaration based on the tax management database of the tax sector.

- “Centralized Tax Management System (TMS)” is an IT application system serving tax management work of the tax sector.

- “Personal income tax refund module” is a function on the TMS application to carry out the work steps of this process.

- “Administrative procedure resolution information system” is the internal information system of the Tax sector as per Decision 1335/QD-TCT dated September 16, 2024, of the Director General of the General Department of Taxation on promulgating the process of receiving, resolving, and returning results of tax administrative procedure resolution according to a one-stop-shop mechanism at tax authorities.

The General Department of Taxation is responsible for directing and guiding tax authorities in implementing this Process.

The Information Technology Department under the General Department of Taxation is responsible for upgrading related IT applications to ensure the implementation of this process, fully retaining the logs of the refund processing, addressing technical issues related to the tax authority during implementation; ensuring the continuous, safe, complete, and secure operation of the tax management application system for implementing this Process with respect to data and information on the tax refund applications updated on the tax industry's IT application. The deadline for building and upgrading applications to ensure the receipt and processing of personal income tax refund applications according to this process is completed by March 31, 2025, at the latest.

Tax authorities at all levels are responsible for implementing the Automatic Personal Income Tax Refund Process, ensuring prompt tax refunds for taxpayers in accordance with the law. Enhancing the communication work to support and encourage taxpayers to register, install, and use the eTax Mobile application, iCanhan, and use the "Create suggested 02/QTT-TNCN declaration" function to finalize and refund personal income tax.

For personal income tax refund applications of individuals who directly finalized taxes received before the effective date of this Decision and during the period when the IT application does not fully support functions to meet the processing of personal income tax refund applications according to this Process, tax authorities at all levels will continue to process the applications following the guidance in the Refund Process promulgated with Decision 679/QD-TCT dated May 31, 2023, of the Director General of the General Department of Taxation.

Refer to the detailed content at Decision 108/QD-TCT dated January 24, 2025.

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