Official Letter No. 842/CTCTH-TTHT, issued by the Can Tho City Tax Department on February 14, 2025, provides guidance on the automatic personal income tax refund process as follows:

by KMC Consulting Company Limited

On January 24, 2025, the General Department of Taxation issued Decision No. 108/QĐ-TCT on the automatic personal income tax (PIT) refund process. The Can Tho City Tax Department announces the key regulations outlined in this process as follows:

Generation of PIT Finalization Declarations: 

The tax system automatically compiles data from income-paying organizations and individuals to generate a suggested tax finalization declaration. Taxpayers can review and edit the information via the eTax Mobile application. If they agree, they confirm and submit the declaration; if not, they can modify the details and provide reasons for any discrepancies.

Receipt of Tax Refund Applications: 

The system automatically sends a notification of receipt of the tax declaration and initiates the tax refund process when the indicator “Tax Refundable to the Taxpayer” is identified.

PIT Refund Application Handling: 

If a taxpayer submits an application that does not meet the prescribed requirements, the system will still accept and process it following the tax declaration procedures.

Conditions for Automatic Tax Refund Processing: 

A PIT refund application will be processed automatically if it meets the following conditions:

  • The income-paying organization has fully remitted the required taxes.
  • The reported “Total Taxable Income” aligns with the tax authority’s database.
  • The recipient’s bank account information has been verified.

If the conditions are met, the system will generate a refund decision and proceed with electronic signing.
If the conditions are not met, the tax refund processing unit will request additional information from the taxpayer or reject the refund if the necessary grounds are not established.

This decision takes effect from January 24, 2025, and taxpayers in Can Tho City are required to comply with the outlined process.

For more detailed information about this or related PIT services, please don't hesitate to contact us.
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