Procedures for receiving, processing applications, and assigning departments for implementing automatic personal income tax refunds in Vietnam

Procedures for receiving, processing applications, and assigning departments for implementing automatic personal income tax (PIT) refunds in Vietnam

The regulations on the assignment of tax authorities to receive, process dossiers, and departments involved in the process are as follows:

- The tax authority where taxpayers submit their PIT settlement returns, as stipulated in Clause 8, Article 11 of Decree 126/2020/ND-CP shall receive and process PIT refund dossiers according to the tasks outlined in this Procedure.

- Receiving PIT refund requests from individuals directly settling taxes

The system for handling administrative procedures automatically receives PIT refund dossiers submitted electronically by individuals directly settling their PIT.

The department for receiving and returning results receives PIT refund dossiers submitted by other methods from individuals directly settling their PIT.

- Examine, cross-check, and resolve taxpayers' PIT refund dossiers

+ The TMS application automatically checks, cross-references data, and proposes refunds, issues a Tax Refund Decision (or a Tax Refund Decision concurrent with a decree on state budget offset), Refund Order (or Refund Order concurrent with a state budget offset decree) for PIT refund dossiers eligible for automated processing.

+ The department for handling documents reviews and processes PIT refund dossiers that are not eligible for automated processing based on the TMS application’s verification results.

+ The TMS application forwards all refund requests, drafts of Notifications, Decisions, and Refund Orders according to regulations for the Tax Authority Head's approval and issuance.

- The Tax Authority Head, based on the guidelines in this Article and local realities, decides on the assignment, decentralization, and authorization to departments participating in the tax refund process.

More details can be found in Decision 108/QD-TCT, effective from January 24, 2025.

This Procedure replaces provisions on handling personal income tax refund dossiers for individuals directly settling taxes in the Refund Procedure issued with Decision 679/QD-TCT dated May 31, 2023, by the General Director of the General Department of Taxation.

>> CLICK HERE TO READ THIS ARTICLE IN VIETNAMESE