WHERE TO REGISTER FOR PERSONAL INCOME TAX REFUND?

Personal income tax is an amount of money that income earners are obliged to pay according to regulations. In some cases, individuals can request a tax refund from the tax authority. So after preparing the tax refund request documents, where should individuals submit the documents to receive a personal income tax refund, especially for individuals with income in many places?

1. Cases for personal income tax refund and conditions

a. Individuals can receive a personal income tax refund in the following cases:

– The amount of tax paid is greater than the amount of tax payable;

– Individuals who have paid taxes but have taxable income that is not enough to pay tax;

– Other cases as decided by competent state agencies.

b. To receive a personal income tax refund, individuals need to fully meet the prescribed conditions, including:

– Individuals who have registered and have a tax code at the time of submitting tax finalization documents (when requesting personal income tax refund);

– Individuals overpay personal income tax (individuals have temporarily paid a tax amount greater than the personal income tax amount payable after finalization).

>> PROCEDURES FOR RE-ISSUANCE OF TAX REGISTRATION CERTIFICATE https://linconlaw.vn/procedures-for-re-issuance-of-tax-registration-certificate/

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3. Competent authority to handle personal income tax refund procedures

a. In case the organization or individual paying income (enterprise) is authorized to finalize personal income tax on behalf of the employee:

Submitting personal income tax refund documents to the directly managing tax agency.

b. In case an individual makes his or her own personal income tax refund dossier:

– Resident individuals who have salary or wage income in 01 place and are subject to self-declaration of taxes during the year shall submit tax finalization declaration dossiers to the tax agency where the individual directly declares taxes during the year;

– In case an individual has income from salaries or wages from 02 or more places, including cases where both income is declared directly and income is deducted by the paying organization, the individual submits an application and declares tax finalization at the tax authority where the source of income is the largest during the year;

– In case the largest source of income in the year cannot be determined, the individual chooses where to submit the finalization dossier at the tax agency directly managing the paying organization or where the individual resides.

– Resident individuals with income from salaries and wages subject to payment deductions at source from two or more places shall submit a tax finalization declaration as follows:

+ Individuals who have calculated personal deductions for themselves at any organization or individual paying income shall submit a tax finalization declaration dossier to the tax agency directly managing the organization or individual paying that income;

+ In case an individual changes his or her workplace and at the organization or individual that pays the final income with personal deduction for himself/herself, submit a tax finalization declaration dossier to the tax agency managing the organization or individual who pays the final income;

+ In case the individual changes workplace and organization, the individual pays the final income without calculating personal deductions for himself/herself, then submit the tax finalization declaration dossier to the tax agency where the individual resides;

+ In case an individual has not calculated family deductions for himself or herself at any income-paying organization or individual, submit a tax finalization declaration dossier to the tax office where the individual resides;

+ In case a resident individual does not sign a labor contract, or signs a labor contract of less than 03 months, or signs a contract to provide services with income at one place or many places with 10% deducted, then submit a declaration on tax finalization at the tax agency where the individual resides;

+ Individuals residing during the year have income from salaries or wages in one or many places but at the time of finalization do not work at any organization or individual paying income, the place to submit tax finalization declaration dossiers is tax authority where the individual resides.