Shall personal income đá bóng trực tiếp be refunded when submitting a late đá bóng trực tiếp statement in Vietnam?
When is the deadline for submitting personal income đá bóng trực tiếp statement prepared by income earners in Vietnam?
Pursuant to Clause 2, Article 44 of theLaw on đá bóng trực tiếp Administration 2019, which regulates the deadline for submitting đá bóng trực tiếp declaration dossiers for taxes with an annual đá bóng trực tiếp period, as follows:
Deadline for submitting đá bóng trực tiếp declaration dossier
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- The deadline for submitting đá bóng trực tiếp declaration dossiers for taxes with an annual đá bóng trực tiếp period is regulated as follows:
a) No later than the last day of the third month from the end of the calendar or fiscal year for annual đá bóng trực tiếp settlement dossiers; no later than the last day of the first month of the calendar or fiscal year for annual đá bóng trực tiếp declaration dossiers;
b) No later than the last day of the fourth month from the end of the calendar year for personal income đá bóng trực tiếp statement dossiers of individuals directly finalizing đá bóng trực tiếp;
c) No later than December 15 of the previous year for flat đá bóng trực tiếp declaration dossiers of business households or individuals paying đá bóng trực tiếp under the flat rate method; in case of new business households or individuals, the deadline for flat đá bóng trực tiếp declaration is no later than 10 days from the commencement of business.
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Thus, the deadline for personal income đá bóng trực tiếp statement prepared by income earners is determined to be no later than the last day of the fourth month from the end of the calendar year.
Shall personal income đá bóng trực tiếp be refunded when submitting a late đá bóng trực tiếp statement in Vietnam?
Pursuant to Clause 4, Article 28 ofCircular 111/2013/TT-BTC, which regulates personal income đá bóng trực tiếp refund, as follows:
đá bóng trực tiếp Refund
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- In cases where an individual has a personal income đá bóng trực tiếp refund but submits the đá bóng trực tiếp statement late according to regulations, no penalty is applied for the administrative violation of late đá bóng trực tiếp statement.
Thus, for individuals with a personal income đá bóng trực tiếp refund but who submit the đá bóng trực tiếp statement late, no administrative penalty for late đá bóng trực tiếp statement is applied.
Therefore, if an individual submits a đá bóng trực tiếp statement beyond the deadline, the đá bóng trực tiếp authority will still process the personal income đá bóng trực tiếp refund procedure if the individual has a refund request dossier.
Shall personal income đá bóng trực tiếp be refunded when submitting a late đá bóng trực tiếp statement in Vietnam?(Image from the Internet)
What are the regulations for personal income đá bóng trực tiếp refund dossiers for income from wages and salaries in Vietnam?
Pursuant to Clause 1, Article 42 ofCircular 80/2021/TT-BTC, which regulates personal income đá bóng trực tiếp refund dossiers for income from wages and salaries, includes:
(1)In cases where organizations or individuals paying income from wages and salaries finalize for individuals who have authorized them:
- A written request for handling overpaid đá bóng trực tiếp, late payment interest, and fines according to form No 01/DNXLNT issued with Appendix 1 ofCircular 80/2021/TT-BTC;
- A power of attorney according to legal regulations in case the taxpayer does not directly handle the đá bóng trực tiếp refund procedure, except in cases where a đá bóng trực tiếp agent submits the đá bóng trực tiếp refund dossier as per a contract signed between the đá bóng trực tiếp agent and the taxpayer;
- A list of đá bóng trực tiếp payment vouchers according to form No 02-1/HT issued with Appendix 1 ofCircular 80/2021/TT-BTC(applicable to organizations or individuals paying income).
(2)In cases where individuals with income from wages and salaries directly finalize đá bóng trực tiếp with the đá bóng trực tiếp authority, have overpaid đá bóng trực tiếp, and request a refund on the personal income đá bóng trực tiếp statement declaration, they are not required to submit a đá bóng trực tiếp refund dossier.
How long is the processing time for personal income đá bóng trực tiếp refund dossiers in Vietnam?
Pursuant to Article 75 of theLaw on đá bóng trực tiếp Administration 2019, which regulates the processing time for personal income đá bóng trực tiếp refund dossiers, as follows:
- For dossiers eligible for đá bóng trực tiếp refund prior: No later than 6 working days from the date the đá bóng trực tiếp authority issues a notification of dossier acceptance and the deadline for dossier processing, the đá bóng trực tiếp authority must decide to refund đá bóng trực tiếp to the taxpayer or notify the transfer of the taxpayer's dossier to pre-refund inspection or notify not to refund đá bóng trực tiếp to the taxpayer if the dossier does not meet the refund conditions.
In cases where the information declared on the đá bóng trực tiếp refund dossier differs from that managed by the đá bóng trực tiếp authority, the đá bóng trực tiếp authority shall notify in writing for the taxpayer to explain or supplement information. The time for explanation or supplementation is not included in the đá bóng trực tiếp refund dossier processing time.
- For dossiers subject to pre-refund inspection: No later than 40 days from the date the đá bóng trực tiếp authority issues a written notification of dossier acceptance and the processing timeframe, the đá bóng trực tiếp authority must decide to refund đá bóng trực tiếp to the taxpayer or not to refund đá bóng trực tiếp if the dossier does not meet the refund conditions.
