When to authorize personal income tax settlement? How to look up personal income tax settlement information? What is the eTax Mobile application? What to do if personal income tax refund is late?... The answer will be below, according to information provided by the Ministry of Finance:
Authorize personal income tax settlement for working unit
Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government has detailed regulations on cases where resident individuals authorize the settlement of Personal Income Tax (PIT) for their working units.
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| Instructions on how to look up personal tax codes online using CCCD in 2024 at the following link https://baoquocte.vn/huong-dan-cach-tra-cuu-ma-so-thue-ca-nhan-online-bang-cccd-nam-2024-270544.html |
Specifically: Individuals have 1 source of income from a labor contract of 3 months or more at 1 unit and are actually working there at the time of personal income tax settlement;
Individuals with 1 source of income from a labor contract of 3 months or more and with irregular income from other places with an average monthly income of no more than 10 million VND in the year and have had personal income tax deducted at a rate of 10% if the individual does not need to settle this irregular income.
Individuals who do not fall into the above cases must directly settle personal income tax with the tax authority to determine tax obligations according to the settlement. In case an individual authorizes settlement in violation of regulations, the tax authority shall inspect, verify, request the individual to fulfill the obligation and collect tax according to regulations.
How to look up personal income tax settlement information?
The eTax Mobile application has a "Look up settlement information" function to support individuals in looking up some information about their income such as: sources of income at paying organizations during the year, deducted personal income tax, deductible amounts... This information is compiled by the Tax authority from data declared by organizations paying individuals' income to the Tax authority and is the basis for individuals to grasp information and monitor their personal income tax settlement obligations.
What is eTax Mobile application?
In addition, the Tax sector has now implemented sending notices of personal income tax settlement obligations via email and via the eTax Mobile application before the tax settlement deadline for individual taxpayers who have an electronic tax account and use the eTax Mobile application.
In addition, for tax payers (NNT) who are individuals with tax debts, they will receive tax debt notices via the email provided to the tax authority and the registered electronic tax account.
Currently, the tax authority has actively promoted to taxpayers to proactively install and register to use the Etax mobile application, provide email information and promptly update the latest information to the tax authority so that taxpayers can promptly grasp information about the tax debt situation.
Late personal income tax refund
According to information from the General Department of Taxation, some cases of delayed settlement of personal income tax refunds are due to: Taxpayers submitting incorrect tax settlements to the tax authority; under-declaring taxable income; incorrectly declaring the time for deduction of dependents or declaring dependents who are not eligible for deduction; under-declaring compulsory insurance amounts that are deductible; incorrectly declaring the amount of personal income tax deducted/temporarily paid during the year compared to data compiled by the tax authority or providing insufficient documents for tax deduction/payment of personal income tax;...
In the coming time, the General Department of Taxation will continue to direct tax agencies to actively implement propaganda and support programs and plans in many forms to support and answer questions for taxpayers to grasp policies and make settlements in accordance with regulations.
In addition, to support taxpayers in settling taxes and refunding personal income tax more conveniently and accurately, the Tax sector has been and is continuing to promote the upgrading of information technology applications (eTax Mobile, Icanhan).
Accordingly, the application is upgraded to support taxpayers in determining the location to submit personal income tax refund dossiers according to regulations, and to look up full information for tax declaration and settlement (information on income sources, deducted tax amounts, information on registration for dependent family deductions, social insurance contributions, etc.).
According to data from the Ho Chi Minh City Tax Department, in the first 6 months of 2024, the Ho Chi Minh City Tax Department received a total of 174,478 personal income tax refund applications, an increase of 38% over the same period in 2023 (equivalent to an increase of 48,255 applications).
As a result, 106,544 applications have been resolved, an increase of more than 8% over the same period in 2023 (98,561 applications); 26,094 applications are being processed according to the process and have not yet returned the final results (including: 15,510 applications resolved and 10,584 applications not eligible for refund).
Source: https://baoquocte.vn/no-thue-thu-nhap-ca-nhan-nguoi-nop-thue-can-uy-quyen-quyet-toan-the-nao-tra-cuu-thong-tin-quyet-toan-cach-nao-ung-dung-etax-mobile-la-gi-281414.html
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