CONDITIONS AND DOSSIERS OF PIT REFUND
CONDITIONS AND DOSSIERS OF PIT REFUND FOR SELF-SETTLEMENT INDIVIDUALS?
According to Article 28 of Circular 111/2013/TT-BTC and No. 883/TCT- DNNCN guiding PIT finalization.
For individuals who declare PIT finalization directly with tax authorities
Tax refund:1. Personal income tax refund applies to individuals who have registered and have a tax identification number at the time of submission of tax finalization dossiers.
2. After offsetting the overpaid or underpaid tax amounts of individuals, if there is any overpaid tax, they will be offset in the next period or refunded if there is a request for refund.
3. Individuals present in Vietnam for less than 183 days in the first calendar year, but 183 days or more in 12 consecutive months from the first day of presence in Vietnam, the first settlement year is 12 consecutive months from the first day of presence in Vietnam.
A tax refund dossier includes:
Personal income tax finalization declaration form No. 02/QTT-TNCN issued together with Appendix II of Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance. Appendix of list of family deductions for dependents, form No. 02-1/BK-QTT-TNCN issued together with Appendix II of Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance. Copies (photocopies from the original) of documents proving the tax amount deducted, temporarily paid in the year, tax paid abroad (if any). A copy of the tax withholding certificate (specifying which income tax declaration has been paid) issued by the income paying agency or a copy of the bank statement for the tax amount paid abroad, certified by the tax authority in cases where, according to the provisions of foreign laws, the foreign tax offices do not issue certificates of paid tax amounts. Copies of invoices and vouchers evidencing contributions to charity funds, humanitarian funds, study promotion funds (if any). Documents proving the amount of money paid by the office or organization paying income abroad in case the individual receives income from international organizations, Embassies, Consulates and receives income from foreign countries. Dossier for registration of dependents under the guidance at Point a, Clause 3, Section III of this Official Dispatch.