If not requesting a vtv2 trực tiếp bóng đá hôm nay refund, does the vtv2 trực tiếp bóng đá hôm nay authority automatically refund personal income vtv2 trực tiếp bóng đá hôm nay in Vietnam?
Vietnam: If not requesting a vtv2 trực tiếp bóng đá hôm nay refund, does the vtv2 trực tiếp bóng đá hôm nay authority automatically refund personal income vtv2 trực tiếp bóng đá hôm nay in Vietnam?
Based on Article 28 ofCircular 111/2013/TT-BTCregarding personal income vtv2 trực tiếp bóng đá hôm nay refunds as follows:
vtv2 trực tiếp bóng đá hôm nay Refund
1. Personal income vtv2 trực tiếp bóng đá hôm nay refunds apply to individuals who have registered and have a vtv2 trực tiếp bóng đá hôm nay code at the time of submitting the vtv2 trực tiếp bóng đá hôm nay finalization dossier.
2. For individuals who have authorized vtv2 trực tiếp bóng đá hôm nay settlement to the organization or individual paying income, the individual's vtv2 trực tiếp bóng đá hôm nay refund is carried out through the income-paying organization or individual. The income-paying organization or individual offsets the excess paid, underpaid taxes of the individuals. After the offsetting, if there is still an excess vtv2 trực tiếp bóng đá hôm nay paid, it can be offset against the following period or refunded if there is a request for refund.
3. For individuals who declare directly to the vtv2 trực tiếp bóng đá hôm nay authority, they can choose to receive a vtv2 trực tiếp bóng đá hôm nay refund or offset it in the following period at the same vtv2 trực tiếp bóng đá hôm nay authority.
4. In cases where individuals are eligible for a personal income vtv2 trực tiếp bóng đá hôm nay refund but have delayed submitting the vtv2 trực tiếp bóng đá hôm nay finalization declaration, no administrative penalty for declaring vtv2 trực tiếp bóng đá hôm nay finalization will be applied.
Thus, based on the above regulation, if there is no request for a personal income vtv2 trực tiếp bóng đá hôm nay refund, the excess vtv2 trực tiếp bóng đá hôm nay paid will automatically be offset in the next vtv2 trực tiếp bóng đá hôm nay period. Furthermore, the vtv2 trực tiếp bóng đá hôm nay authority will not proactively refund taxes to the worker.
If not requesting a vtv2 trực tiếp bóng đá hôm nay refund, does the vtv2 trực tiếp bóng đá hôm nay authority automatically refund personal income vtv2 trực tiếp bóng đá hôm nay in Vietnam?(Image from the Internet)
What does the personal income vtv2 trực tiếp bóng đá hôm nay refund claim for salary and wage income include?
Based on the provisions in Clause 1, Article 42 ofCircular 80/2021/TT-BTCspecified as follows:
Excess Payment refund claim
1. Personal income vtv2 trực tiếp bóng đá hôm nay refund claim for income from salaries and wages
a) In cases where the organization or individual paying income from salaries and wages finalizes on behalf of individuals with authorization
The dossier includes:
a.1) Written request for handling excess vtv2 trực tiếp bóng đá hôm nay payment, late payment interests, fines following form No. 01/DNXLNT issued with Appendix I of this Circular;
a.2) Power of attorney in accordance with legal regulations in cases where the taxpayer does not directly perform the vtv2 trực tiếp bóng đá hôm nay refund procedure, except where a vtv2 trực tiếp bóng đá hôm nay agent submits a vtv2 trực tiếp bóng đá hôm nay refund claim according to the signed contract between the vtv2 trực tiếp bóng đá hôm nay agent and the taxpayer;
a.3) vtv2 trực tiếp bóng đá hôm nay payment voucher list following form No. 02-1/HT issued with Appendix I of this Circular (applicable to income-paying organizations or individuals).
b) In cases where individuals with income from salaries and wages directly finalize vtv2 trực tiếp bóng đá hôm nay with the vtv2 trực tiếp bóng đá hôm nay authority, having excess paid vtv2 trực tiếp bóng đá hôm nay and request a refund on the personal income vtv2 trực tiếp bóng đá hôm nay finalization declaration, there is no need to submit a refund claim.
The vtv2 trực tiếp bóng đá hôm nay authority resolves refunds based on the personal income vtv2 trực tiếp bóng đá hôm nay finalization dossier to settle excess payment refunds for taxpayers according to regulations.
2. The dossier for excess payment refunds for other taxes and charges includes:
...
Thus, the personal income vtv2 trực tiếp bóng đá hôm nay refund claim for income from salaries and wages includes:
- For cases where organizations or individuals paying income from salaries and wages finalize on behalf of individuals with authorization:
+ Written request for handling excess vtv2 trực tiếp bóng đá hôm nay payment, late payment interests, fines following form 01/DNXLNT issued with Appendix 1 ofCircular 80/2021/TT-BTC;
Form 01/DNXLNT: Download here.
+ Power of attorney in accordance with legal regulations in cases where the taxpayer does not directly perform the vtv2 trực tiếp bóng đá hôm nay refund procedure, except where a vtv2 trực tiếp bóng đá hôm nay agent submits a vtv2 trực tiếp bóng đá hôm nay refund claim according to the signed contract between the vtv2 trực tiếp bóng đá hôm nay agent and the taxpayer;
+ vtv2 trực tiếp bóng đá hôm nay payment voucher list following form 02-1/HT issued with Appendix 1 ofCircular 80/2021/TT-BTC(applicable to income-paying organizations or individuals).
Form 02-1/HT: Download here.
- In cases where individuals with income from salaries and wages directly finalize vtv2 trực tiếp bóng đá hôm nay with the vtv2 trực tiếp bóng đá hôm nay authority, having excess paid vtv2 trực tiếp bóng đá hôm nay and request a refund on the personal income vtv2 trực tiếp bóng đá hôm nay finalization declaration, there is no need to submit a refund claim.
The vtv2 trực tiếp bóng đá hôm nay authority resolves refunds based on the personal income vtv2 trực tiếp bóng đá hôm nay finalization dossier to settle excess payment refunds for taxpayers according to regulations.
What are cases whereindividuals are eligible for personal income vtv2 trực tiếp bóng đá hôm nay refunds in Vietnam?
Based on Clause 2, Article 8 of theLaw on Personal Income vtv2 trực tiếp bóng đá hôm nay 2007regulations on cases where individuals are eligible for personal income vtv2 trực tiếp bóng đá hôm nay refunds as follows:
vtv2 trực tiếp bóng đá hôm nay Management and Refunds
1. The taxpayer registration, declaration, vtv2 trực tiếp bóng đá hôm nay deduction, payment, settlement, refund, handling of violations against vtv2 trực tiếp bóng đá hôm nay laws, and vtv2 trực tiếp bóng đá hôm nay management measures are carried out in accordance with the provisions of vtv2 trực tiếp bóng đá hôm nay management laws.
2. Individuals are eligible for vtv2 trực tiếp bóng đá hôm nay refunds in the following cases:
a) The amount of vtv2 trực tiếp bóng đá hôm nay paid is greater than the amount of vtv2 trực tiếp bóng đá hôm nay payable;
b) Individuals have paid vtv2 trực tiếp bóng đá hôm nay but have taxable income below the taxable threshold;
c) Other cases as decided by competent state authorities.
Thus, based on the above regulations, individuals are eligible for personal income vtv2 trực tiếp bóng đá hôm nay refunds in the following cases:
- The vtv2 trực tiếp bóng đá hôm nay amount paid is greater than the amount payable.
- Individuals have paid vtv2 trực tiếp bóng đá hôm nay but their taxable income does not reach the taxable threshold.
- Other cases as regulated by competent state authorities.
