eTax Mobile application effectively supports personal income tax refund

Mr. Mai Son - Deputy Director of the Tax Department (Ministry of Finance) exchanged information at the press conference - Photo: VGP/HT

At the regular press conference for the first quarter of 2025 held by the Ministry of Finance on the afternoon of April 3 in Hanoi, Mr. Mai Son - Deputy Director of the Tax Department (Ministry of Finance) said: In the past, the Tax sector has applied information technology and digitized the processing of personal income tax refund dossiers. Accordingly, the process has been developed and completed, applying automatic personal income tax refunds for taxpayers.

According to the automatic personal income tax refund process, taxpayers can complete all procedures for requesting personal income tax refunds via mobile devices with the eTax Mobile application installed. Taxpayers only need to perform very simple operations with the "Suggested Personal Income Tax Finalization Declaration" function, which is compiled from the database of income-paying organizations and the annual declaration data of individuals. Taxpayers check the information on the declaration, confirm it and send it to the tax authority. The entire process of resolving personal income tax refunds at the tax authority will be performed automatically and information will be transmitted to the State Treasury to make refunds to taxpayers in the fastest time.

"Currently, the tax authority has fully updated personal identification information, including information of dependents. This update helps the tax sector's data system synchronize data with the National Population Database, thereby minimizing errors in data synthesis and optimizing automatic tax refund processing efficiency," Mr. Mai Son added.

The leader of the Tax Department (Ministry of Finance) said: To ensure the implementation of automatic personal income tax refund, the tax authority recommends that taxpayers install and use the eTaxMobile application to promptly update information on their tax obligations (information on sources of income, deducted tax, personal income tax declaration and settlement obligations, tax obligations for non-agricultural land use tax; information on land financial obligations, etc.)

In case the taxpayer changes information on the "Suggested Personal Income Tax Finalization Declaration", the system will automatically check and compare the difference between the taxpayer's self-declared data and the data compiled by the tax authority to support the review, inspection and quick processing of records in this case, thereby ensuring the time to process personal income tax refund records according to the law.

Based on available data provided by the tax system, the tax authority also recommends that taxpayers proactively control information and request honest tax refunds to ensure their own rights and avoid tax law violations (if any).

Along with that, the tax industry's information technology system will monitor and support tax authorities in conducting post-audits, recovering refunded tax amounts and handling violations according to regulations for taxpayers who commit fraudulent acts to refund personal income tax.

"During the operation process, if any problems arise, taxpayers can immediately contact the tax authority for timely support. Tax authorities at all levels have established and organized hotlines and assigned staff to be ready to receive information and answer taxpayers' questions," the representative of the Tax Department noted.

eTax Mobile application effectively supports personal income tax refund

Previously, the General Department of Taxation (formerly) issued Decision No. 108/QD-TCT dated January 24, 2025 on the automatic personal income tax (PIT) refund process.

The automatic personal income tax refund process consists of two main steps.

Step 1: The automatic personal income tax refund process begins with the tax system using information technology to aggregate data from income-paying organizations, tax registration data, dependent information, and taxpayer tax obligations. From there, the system will automatically generate a suggested personal income tax finalization declaration.

Taxpayers can check this declaration on the eTax Mobile or e-Tax application. They have two options. First, agree with the suggested declaration, confirm and submit the documents online; second, edit the information, add supporting documents if there are discrepancies compared to the suggested data.

After submitting the application, the system will automatically send a receipt confirmation notice and create a tax refund request file.

Step 2: The system will automatically check and process the tax refund if the application meets all 3 conditions.

Firstly, 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 amount that the individual taxpayer has fully paid to the State budget (NSNN) at the settlement period for which the taxpayer has requested a tax refund.

Second, the personal income tax refund dossier has the "Total taxable income" index that matches the aggregated data in the tax settlement period according to the tax management database of the Tax sector at the time of dossier settlement and has the "Total tax amount proposed for refund" index that is less than or equal to the aggregated data in the tax settlement period according to the tax management database of the Tax sector at the time of dossier settlement.

Third, the taxpayer's refund account information is verified and linked to the tax administration database of the Tax sector.

In case the taxpayer's personal income tax refund dossier meets all the conditions, the personal income tax refund subsystem automatically creates a tax refund proposal, establishes a tax refund decision (or a decision to refund and offset state budget revenue) and a state budget revenue refund order (or a refund and offset state budget revenue order) to send to the head of the tax authority for electronic signature. The above tasks are automatically performed by the tax sector's IT application system from the time the Notice of receipt of the tax refund request dossier is sent to the taxpayer.

In case the tax refund dossier is determined to be ineligible for a tax refund, the tax refund dossier processing unit shall draft a Notice on the dossier not meeting the conditions for a tax refund and not being refunded (Form No. 04/TB-HT issued with Circular No. 80/2021/TT-BTC) on TMS, submit it to the Head of the tax authority for signature and issuance, and send it to the taxpayer.

Mr. Minh

Source: https://baochinhphu.vn/ung-dung-etax-mobile-ho-tro-hieu-qua-viec-hoan-thue-thu-nhap-ca-nhan-102250403185344762.htm