VIETNAM GENERAL DEPARTMENT OF TAXATION IMPLEMENTS AUTOMATED PERSONAL INCOME TAX REFUND PROCESS

On January 24, 2025, the General Department of Taxation issued Decision No. 108/QĐ-TCT, concerning the application of the automated personal income tax (PIT) refund process. Accordingly, this process outlines the procedures for the Tax Authority (TA) to handle tax refund requests from taxpayers (TPT) through the Etax Mobile application.

DETAILED PROCESS:

Step 1. Creation and Receipt of Proposed PIT Return Declaration

The tax sector's information technology (IT) system automatically generates a PIT return declaration with a refund proposal based on income tax data from income-paying organizations and individuals. Through the eTax Mobile app, TPTs can agree, confirm, and submit their final settlement or modify information before filing the return along with supporting documents.

If there is a refund request, the system automatically sends a notification regarding the acceptance of the refund application.

Step 2. Automated Tax Refund Resolution

The system checks the validity of the refund application.

If the application is valid (tax obligations fulfilled, data matches tax records, accurate recipient account), the system automatically generates a tax refund decision and refund order.

If the application is invalid, within 3 business days from the notification of acceptance of the refund application, the TA will review and request the TPT to clarify.

Step 3: Post-Refund Control

The tax sector’s IT application system will automatically monitor and provide a list of organizations and individuals who have been refunded to the TA for review and recovery if changes in tax obligations are detected.

Decision No. 108/QĐ-TCT and the implementation of the automated PIT refund process are significant advancements in the modernization plan of tax administrative procedures in Vietnam. The new process not only enhances management efficiency but also improves taxpayer satisfaction and convenience.

If you need legal support or tax advice for your business, do not hesitate to contact W&A. We are committed to providing professional tax and legal consulting services, helping you ensure optimal benefits in compliance with current laws.

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