Conditions for personal income tax refund to be automatically refunded

In order to improve tax management efficiency, simplify administrative procedures and create maximum convenience for taxpayers, tax authorities have been implementing many reform solutions, including applying an automatic personal income tax (PIT) refund system.

With the implementation of automatic personal income tax refund, taxpayers can easily carry out tax refund procedures through a few simple steps on the Etax Mobile application, and receive tax refunds quickly, accurately and conveniently, without having to go directly to the tax office.

According to the Tax Department of Region I, in order for personal income tax refund dossiers to be processed automatically, the tax sector encourages taxpayers to use the suggested Personal Income Tax Finalization Declaration function and link and register bank account numbers (named and authenticated) on the eTax Mobile and iCanhan applications to submit personal income tax refund dossiers.

Personal income tax refund dossiers that meet the following 3 conditions will be automatically refunded:

1. Condition 1: The taxpayer's declared information must match the consolidated settlement information of the paying agencies declared to the tax authority.

(1) Total taxable income (item [20]) on the declaration matches the summary data in the settlement period.

(2) Total tax amount requested for refund (item [45]) on the declaration

(3) Taxpayers do not change the indicators on the Suggested Declaration.

(4) The CCCD number exists only in 1 MST.

2. Condition 2. The paying agency has paid personal income tax on behalf of the taxpayer.

(1) All NNT's Paying Agencies no longer owe sub-item 1001 in the refund request period.

(2) Match bank account number (Account number has been sent data by the Bank system to the tax authority, the taxpayer has linked the bank account on eTax Mobile)

(3) Individuals who have completed their personal income tax obligations of previous periods.

3. Condition 3. Personal income tax declaration does not include tax reduction documents due to natural disasters, fires, or serious illnesses.

In case the taxpayer's personal income tax refund dossier meets all conditions, the personal income tax refund subsystem automatically creates a tax refund proposal, creates a tax refund decision (or a decision to refund and offset state budget revenue) and an order to refund state budget revenue (or an order to refund and offset state budget revenue) to send to the head of the tax authority for electronic signature.

The above tasks are automatically performed by the IT application system of the Tax sector within 3 working days from the date of the Notice of receipt of the tax refund application.

In case the tax refund dossier is determined to be ineligible and in case of automatic tax refund, the dossier will be transferred to the tax officer for processing.

The implementation of automatic personal income tax refunds represents an important step in the digital transformation of the tax sector, towards a public, transparent, modern and service-oriented administration.

Source: https://baodaknong.vn/dieu-kien-de-ho-so-hoan-thue-thu-nhap-ca-nhan-duoc-hoan-thue-tu-dong-249906.html