1. Cases of personal income tax (PIT) refund:
According to the Law on Personal Income Tax 2007 and Circular 111/2013/TT-BTC, taxpayers are entitled to a tax refund if:
- The amount of tax paid is greater than the amount of tax payable.
- Individuals have paid taxes but their income has not reached the taxable level.
- Other cases as decided by the competent authority.
Note:
Tax refund applies to registered individuals with a tax code.
Individuals who authorize settlement through income payment organizations will have their taxes cleared or refunded by the organization.
Individuals filing directly can choose to offset or refund taxes.
2. Form of submission of personal income tax refund application:
According to Circular 80/2021/TT-BTC:
- Electronic records: Submitted via the Information Portal of the General Department of Taxation. Applications are processed and responded to within 3 working days.
- Paper documents: Submit directly or by post to the tax authority. Processing time is similar to electronic records.
Note:
The tax authority checks the validity and responds with an acceptance or rejection notice, depending on the status of the application.
For incomplete dossiers, taxpayers need to supplement as required to be accepted.
