What are conditions for automatic processing of personal income vtv2 trực tiếp bóng đá hôm nay refund claims in Vietnam in 2025?

What areconditions for automatic processing of personal income vtv2 trực tiếp bóng đá hôm nay refund claims in Vietnam in 2025?

Based on Clause 1, Article 5 of Decision 108/QD-TCT of 2025Download, stipulating the conditions for automatic processing of personal income vtv2 trực tiếp bóng đá hôm nay (PIT) refund claims as follows:

The PIT refund subsystem automatically checks and determines the eligibility of dossiers for automatic processing. Eligible dossiers are those that meet the following conditions:

(i)At the time of resolving the PIT refund claim of the taxpayer (NNT), the income-paying organization has fulfilled its obligation to substitute the deducted PIT payment, or the total PIT of the taxpayer, being an individual, has been fully paid into the state budget for the period in which the taxpayer requests a refund,

(ii)The PIT refund claim must have the indicator "Total taxable income aligns accurately with the consolidated figures in the vtv2 trực tiếp bóng đá hôm nay finalization period according to the vtv2 trực tiếp bóng đá hôm nay management database (CSDL) of the vtv2 trực tiếp bóng đá hôm nay Authority at the time of dossier resolution and the indicator "Total refundable vtv2 trực tiếp bóng đá hôm nay" must be less than or equal to the consolidated figures in the vtv2 trực tiếp bóng đá hôm nay finalization period according to the vtv2 trực tiếp bóng đá hôm nay Authority's vtv2 trực tiếp bóng đá hôm nay management database at the time of dossier resolution;

(iii)The account information for receiving the refund of the taxpayer has been verified and linked with the vtv2 trực tiếp bóng đá hôm nay Authority's vtv2 trực tiếp bóng đá hôm nay management database.

What areconditions for automatic processing of personal income taxrefund claims in Vietnamin 2025? (Image from the Internet)

How is a personal income vtv2 trực tiếp bóng đá hôm nay refund claimhandled if it does not meet automatic processing conditions in Vietnam?

Based on Clause 2, Article 5 of Decision 108/QD-TCT of 2025Download, stipulating the resolution method for cases where the PIT refund claim does not meet one of the automatic processing conditions as follows:

In cases where the taxpayer's personal income vtv2 trực tiếp bóng đá hôm nay refund claim does not satisfy one of the conditions for automatic processing, the vtv2 trực tiếp bóng đá hôm nay Authority's IT application automatically assigns and sends an email notification to the department head and vtv2 trực tiếp bóng đá hôm nay officer assigned to resolve the refund claim. Based on the inspection results, information provided by the TMS application, and specific PIT refund claim, the dossier handling department reviews and processes each case as follows:

(1)If the taxpayer's PIT refund claim includes supplementary explanatory documents, the dossier handling department reviews, cross-checks supplementary explanatory documents of the taxpayer, and if accepted, creates a Refund Decision (or a Refund Decision combined with the offset of State Bank of Vietnam charges) and an Order for Refund of State Bank of Vietnam charges (or an Order for Refund combined with the offset of State Bank of Vietnam charges), and submits to the Head of the vtv2 trực tiếp bóng đá hôm nay Authority for electronic signature.

(2)If further determination is needed to clarify the discrepancies between the taxpayer's declared figures and the vtv2 trực tiếp bóng đá hôm nay Authority's consolidated data, the dossier handling department creates a Notification of Explanatory and Supplementary Information, Documents (Form No. 01/TB-BSTT-NNT issued withDecree 126/2020/ND-CPof the Government of Vietnam), submits it for the Head of the vtv2 trực tiếp bóng đá hôm nay Authority to sign, and sends it to the taxpayer.

Based on the receipt of supplementary explanations and information from the taxpayer, the PIT refund department performs:

+ If the explanation and supplements are accepted:

If the taxpayer has provided explanations or additional information and documents that prove the vtv2 trực tiếp bóng đá hôm nay refund amount requested is correct, the PIT refund department creates a refund proposal on the TMS application, the Refund Decision (or Refund Decision combined with the offset of State Bank of Vietnam charges), and the Order for Refund of State Bank of Vietnam charges (or Order for Refund combined with the offset of State Bank of Vietnam charges), submitted to the Head of the vtv2 trực tiếp bóng đá hôm nay Authority for signature issuance.

+ If the explanation and supplements are not accepted:

If the taxpayer has provided explanations or additional information but there is insufficient basis to determine that the refund claim qualifies for a refund, or after the deadline according to the Notification of Explanatory and Supplementary Information, the taxpayer does not provide sufficient information or does not provide explanations or supplements to qualify the dossier for a vtv2 trực tiếp bóng đá hôm nay refund, or cannot prove the declared vtv2 trực tiếp bóng đá hôm nay is correct, the PIT refund department creates a Notification on Dossier Not Meeting Conditions for vtv2 trực tiếp bóng đá hôm nay Refund/Not Eligible for vtv2 trực tiếp bóng đá hôm nay Refund (Form No. 04/TB-HT issued withCircular No. 80/2021/TT-BTC) on TMS and submits to the Head of the vtv2 trực tiếp bóng đá hôm nay Authority for signature issuance, sent to the taxpayer.

(3)If it is determined that the refund claim does not fall under eligible categories for a refund, the PIT refund department drafts a Notification on Dossier Not Meeting Conditions for vtv2 trực tiếp bóng đá hôm nay Refund/Not Eligible for vtv2 trực tiếp bóng đá hôm nay Refund (Form No. 04/TB-HT issued withCircular 80/2021/TT-BTC) on the TMS (centralized vtv2 trực tiếp bóng đá hôm nay management application) and submits to the Head of the vtv2 trực tiếp bóng đá hôm nay Authority for signature issuance, sent to the taxpayer.

These tasks must be completed no later than 3 working days from the date of receiving the refund request dossier notification.

What are regulations on post-refund personal income vtv2 trực tiếp bóng đá hôm nay control in Vietnam?

Based on Article 6 of Decision 108/QD-TCT of 2025Download, stipulating post-refund personal income vtv2 trực tiếp bóng đá hôm nay control as follows:

The vtv2 trực tiếp bóng đá hôm nay Authority's IT application periodically compiles data every quarter to automatically issue alerts and provide the vtv2 trực tiếp bóng đá hôm nay authority with a list regarding organizations and individuals paying income, deducting PIT, and submitting additional declarations that change the vtv2 trực tiếp bóng đá hôm nay obligations information of the taxpayer being refunded, to provide a basis for the refund claim handling department to conduct post-refund control and recovery of refunded vtv2 trực tiếp bóng đá hôm nay (if applicable). The Head of the vtv2 trực tiếp bóng đá hôm nay Authority specifically assigns the refund claim handling department to perform post-refund control and recovery of refunded vtv2 trực tiếp bóng đá hôm nay (if applicable).