"Legitimately and properly," they still owe taxes.
According to statistics, as of mid-2024, the entire tax sector had 20,724 electronic tax accounts using the eTax Mobile application; of which 3,302 accounts were linked to bank accounts (reaching 16%).
The total number of successful electronic tax payment transactions by households and individuals through the eTax Mobile application reached over 23,834, with a total amount of 25.3 billion VND. This can be considered a step forward in tax management and payment, marking a transformation of the Tax Department in promoting modernization and digital transformation.
The eTax Mobile system was running smoothly. There were no incidents regarding tax declaration, payment, or refund, when suddenly the Tax Department received information from taxpayers complaining that they had already received a tax refund but were now being reported as owing taxes.
According to Vietnamnet on October 30, 2024, Ms. NTT (from Duy Xuyen) stated that after settling her taxes, she received a tax refund of 114,000 VND. However, upon installing the eTax Mobile application, she received a notification indicating a debt of 114,000 VND.
Why did this happen? According to Mr. Nguyen Van Tiep, Director of the Quang Nam Tax Department, when checking data on the tax management system and verifying the relevant tax refund documents submitted to the tax authority, it was found that in 2022, taxpayers did not have any transactions related to tax declaration, tax payment, or tax refund at the Quang Nam Tax Department.
“Ms. T. has two sources of income and is required to file her own tax returns with the tax authorities, but she authorized her primary source of income to do so. This resulted in an overpayment of personal income tax from the income source where she was authorized to file her tax return (this amount was paid to Ms. T. by the authorized source). As for the income from the other source, since the paying entity did not deduct the full 10% (for occasional income of 120 million VND or less), there was a shortfall,” Mr. Tiep said.
According to Mr. Le Mai Khac Hung, Deputy Director of the Quang Nam Tax Department, Ms. T. has income from two sources. If both sources deduct 10% when paying income, she can authorize someone else to handle the tax settlement. However, since only the primary source of income deducts 10%, Ms. T. must settle the tax herself.
However, Ms. T. did not file her tax return herself but authorized her primary source of income to do so. During the tax filing process, the authorized source only knew that the primary source of income had fulfilled its obligations, while the source of income that was short (not deducting 10%) was legitimately considered to still owe Ms. T. 114,000 VND in taxes.
According to Mr. Hung, handling this case is not difficult. Ms. T. must settle her tax obligations herself. Adding up all income from other sources (since her primary source of income has already been settled) will determine the amount of tax due.
"When the primary source of income authorized to settle the tax was deducted and returned to Ms. T., the tax authority did not pay or refund it. Therefore, it cannot be said that the tax authority did not offset the overpayment but instead refunded Ms. T. That is incorrect. If Ms. T. wants to have this tax debt cleared, she must settle the tax herself with the tax authority," Mr. Hung said.
Mutual cooperation is needed.
Mr. Nguyen Van Tiep, Director of the Quang Nam Tax Department, said that the tax sector has implemented the eTax Mobile application by regularly disseminating information about its benefits and providing instructions on how to use it to taxpayers through the tax sector's website and mass media.
This agency has organized numerous training courses and assigned officials to assist taxpayers in installing and using the software. This not only strengthens tax management but also contributes to building a transparent and user-friendly digital society, reducing time, costs, and risks for households and individuals.
Not only eTax Mobile, but the Quang Nam tax authority is always ready and attentive to supporting and guiding taxpayers in declaring and settling personal income tax and processing personal income tax refunds promptly.
Annual conferences supporting personal income tax finalization, both in-person and online, have been held. The tax authorities have assigned tax officials to conduct a "Tax Finalization Support Week" via telephone, and have summarized personal income tax policies on the tax authority's website for taxpayers to be aware of and comply with.
According to the Tax Department, using eTax Mobile offers many benefits. Taxpayers can conduct electronic transactions with the tax authorities anytime, anywhere, from any location with an internet connection.
Without having to go directly to the treasury or bank, taxpayers can still fulfill their tax obligations quickly and accurately, minimizing administrative procedures and saving travel time and costs.
ETax Mobile also helps taxpayers easily manage, track, and look up tax notices, reconcile tax payment transactions into the state budget, and ensures the safety and security of tax payment information.
In addition, taxpayers can change their information, file taxes electronically through online connections and integration with commercial banking systems, look up tax return records, tax settlements, taxpayer information, dependent information, and access other convenient services.
However, the efforts of the tax sector alone are not enough. Effective implementation of the eTax Mobile application, as well as timely and accurate declaration, payment, and settlement of personal income tax, also requires the cooperation of taxpayers.
It is crucial that taxpayers genuinely understand their rights and obligations by accessing tax policies, information, and guidance. Ms. NTT's case is a prime example.
Mr. Nguyen Van Tiep, Director of the Quang Nam Tax Department, said that eTax Mobile will aggregate all income sources for the year. When querying the "Tax Settlement Information Lookup" function on eTax Mobile, it will help calculate the difference in tax due or overpayment so that taxpayers know the information and can independently settle their personal income tax with the tax authorities.
The Tax Department has instructed its officials to proactively contact and continue guiding Ms. T. on how to use eTax Mobile, as well as some personal income tax policies, so that Ms. T. can comply with personal income tax regulations and use the application proficiently.
Source: https://baoquangnam.vn/suc-manh-va-tien-ich-cua-etax-mobile-3143598.html
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