General Department of Taxation automatic personal income tax refund information

The recent Decision No. 108/QD-TCT of the General Department of Taxation on the automatic personal income tax refund process (Decision 108) states that the automatic personal income tax refund is carried out through 3 main steps:

Accordingly, the System automatically synthesizes data from income-paying organizations, individuals and tax databases to create suggested personal income tax finalization declarations; taxpayers check information on the eTax Mobile application, can confirm or edit before submitting the dossier.

The second step is to automatically process the tax refund, which is to compare data to determine the tax refund conditions, check the tax paid and the tax refund account. If eligible, the system automatically creates and electronically signs the tax refund decision.

The third main step is post-refund control. Accordingly, the Tax Authority will re-check the documents after completing the procedure, ensuring accuracy and limiting fraud.

The representative of the General Department of Taxation said that automatic personal income tax refund is one of the new applications and new methods that the Tax sector is accelerating the application process on the information technology platform to create the most favorable conditions for taxpayers to proactively fulfill their tax obligations.

According to the General Department of Taxation, at the time of processing the taxpayer's personal income tax refund dossier, the income-paying organization has fulfilled its obligation to pay the deducted personal income tax or the total personal income tax that the individual taxpayer has fully paid to the State budget at the tax settlement period for which the taxpayer has requested a tax refund.

“The personal income tax refund dossier has the indicator 'Total taxable income' that matches the aggregate data in the tax settlement period according to the tax management database of the Tax sector at the time of dossier processing and has the indicator 'Total tax amount proposed for refund' that is less than or equal to the aggregate data in the tax settlement period according to the tax management database of the Tax sector at the time of dossier processing; the taxpayer's refund receiving account information is verified and linked to the tax management database of the Tax sector...