What are cases of personal income trực tiếp bóng đá k+ refund in Vietnam in 2024?

What are cases of personal income trực tiếp bóng đá k+ refundin Vietnamin 2024?

Pursuant to Clause 2, Article 8 of theLaw on Personal Income trực tiếp bóng đá k+ 2007, the cases for a personal income trực tiếp bóng đá k+ refund are specified as follows:

- The amount of personal income trực tiếp bóng đá k+ already paid is greater than the trực tiếp bóng đá k+ liability;

- Individuals have paid personal income trực tiếp bóng đá k+ but have taxable income below the taxable threshold;

- Other cases as decided by competent state authorities.

What are cases of personal income trực tiếp bóng đá k+ refund in Vietnam in 2024?(Image from the Internet)

When shall theoverpaid personal income trực tiếp bóng đá k+ not be refunded in Vietnam?

According to Clause 3, Article 60 of theLaw on trực tiếp bóng đá k+ Administration 2019, regulations concerning cases where overpaid personal income trực tiếp bóng đá k+ is non-refundable are as follows:

- The trực tiếp bóng đá k+ administration agency has notified the taxpayer of the refundable excess trực tiếp bóng đá k+ amount, but the taxpayer refuses to receive the excess payment in writing.

- The taxpayer is not operating at the registered trực tiếp bóng đá k+ address, and the trực tiếp bóng đá k+ administration agency has publicized the excess payment on mass media. If, after one year from the notification date, the taxpayer does not provide written feedback requesting a refund, the trực tiếp bóng đá k+ administration agency will not process the refund.

- The excess payment has exceeded the 10-year limit from the date of payment into the state budget without the taxpayer offsetting trực tiếp bóng đá k+ obligations or requesting a refund.

What is the deadline for processing a trực tiếp bóng đá k+ refund application?

According to Article 75 of theLaw on trực tiếp bóng đá k+ Administration 2019, specific regulations on the timeline for processing trực tiếp bóng đá k+ refund applications are as follows:

- For applications eligible for a prior refund, no later than 6 working days from the day the trực tiếp bóng đá k+ administration agency notifies the acceptance of the application and the timeline for processing the trực tiếp bóng đá k+ refund, the trực tiếp bóng đá k+ administration agency must decide on the refund or notify the transfer of the taxpayer's application for prior inspection if applicable under Clause 2, Article 73 of theLaw on trực tiếp bóng đá k+ Administration 2019, or notify the denial if the application does not qualify for a refund.

- If the information declared in the trực tiếp bóng đá k+ refund application differs from the information managed by the trực tiếp bóng đá k+ administration agency, they will notify the taxpayer in writing to clarify and supplement information. The time spent clarifying and supplementing is not included in the processing deadline of the trực tiếp bóng đá k+ refund application.

- For applications subject to prior inspection before a refund, no later than 40 days from the day of written notification accepting the application, the trực tiếp bóng đá k+ administration agency must decide on the refund or deny it if the application does not meet the refund criteria.

- Beyond the deadlines specified in Clauses 1 and 2, Article 75 of theLaw on trực tiếp bóng đá k+ Administration 2019, if the delay in refund decision issuance is due to the trực tiếp bóng đá k+ administration agency's fault, the agency must pay interest at 0.03% per day on the refundable amount for the period of delay. The interest payment is from the central budget as per state budget laws.

Vietnam: What doesthe applicationfor refund of overpaid personal income trực tiếp bóng đá k+ from salary and wages include?

According to Clause 1, Article 42 ofCircular 80/2021/TT-BTC, the specific regulations on trực tiếp bóng đá k+ refund applications are as follows:

trực tiếp bóng đá k+ refund application for personal income trực tiếp bóng đá k+ from salary and wages

[1]For organizations and individuals that settle taxes for individuals with authorization

The application includes:

- A letter requesting the handling of trực tiếp bóng đá k+, late payment charges, excess fines using Form No. 01/DNXLNT issued along with Appendix I ofCircular 80/2021/TT-BTC.

Form No. 01/DNXLNT....download

- A power of attorney according to legal regulations if the taxpayer does not directly complete the refund procedure unless a trực tiếp bóng đá k+ agency files the refund application under a signed contract with the taxpayer;

- A list of trực tiếp bóng đá k+ payment documents using Form No. 02-1/HT issued with Appendix ICircular 80/2021/TT-BTC(applies to organizations and individuals paying income).

[2]For individuals directly finalizing taxes from salary, wages with excess trực tiếp bóng đá k+ paid and requesting a refund on the personal income trực tiếp bóng đá k+ finalization declaration, there is no need to submit a refund application.

The trực tiếp bóng đá k+ agency will resolve the refund based on the personal income trực tiếp bóng đá k+ finalization documents according to the regulations.