What are guidelines for checking eligibility for personal income lịch trực tiếp bóng đá hôm nay refund in Vietnam in 2025?
What are guidelines for checking eligibility for personal income lịch trực tiếp bóng đá hôm nay refund in Vietnam in 2025?
Pursuant to Article 21 of theLaw on Personal Income lịch trực tiếp bóng đá hôm nay 2007as amended by Clause 5 Article 1 of theLaw on Amendments to lịch trực tiếp bóng đá hôm nay Laws 2012and Clause 4 Article 6 of theLaw on Amendments to lịch trực tiếp bóng đá hôm nay Laws 2014regarding taxable income for personal income lịch trực tiếp bóng đá hôm nay.
Additionally, based on Article 1 ofResolution 954/2020/UBTVQH14which prescribes the deduction levels for family circumstances for personal income taxpayers.
Individuals without dependents are required to pay personal income lịch trực tiếp bóng đá hôm nay when their taxable income from total wages and salaries minus the compulsory insurance contributions as stipulated and other deductions such as charity and humanitarian contributions exceed 11 million VND per month (132 million VND per year).
In the case that an individual is eligible for a personal income lịch trực tiếp bóng đá hôm nay refund as prescribed in Clause 2, Article 8 of theLaw on Personal Income lịch trực tiếp bóng đá hôm nay 2007, the lịch trực tiếp bóng đá hôm nay already paid for the year will be refunded.
Thus, to determine eligibility for a personal income lịch trực tiếp bóng đá hôm nay refund, taxpayers need to have the personal income lịch trực tiếp bóng đá hôm nay withholding documents or income confirmation letters from the paying organization to self-check when finalizing the lịch trực tiếp bóng đá hôm nay via the Electronic lịch trực tiếp bóng đá hôm nay website or the Etax Mobile application.
Below are the guidelines on how to check if one is eligible for a personal income lịch trực tiếp bóng đá hôm nay refund in 2025:
(1) Check via the Electronic lịch trực tiếp bóng đá hôm nay Website:
- Step 1: Access the Electronic lịch trực tiếp bóng đá hôm nay website: https://thuedientu.gdt.gov.vn/
- Step 2: Log in by entering the lịch trực tiếp bóng đá hôm nay code information, enter the verification code to log in or register if the taxpayer does not have an account.
- Step 3: Select "lịch trực tiếp bóng đá hôm nay Finalization" Select "Online lịch trực tiếp bóng đá hôm nay Declaration"
- Step 4: Fill in the online declaration form in fields marked with a * including:
+ Sender's Name
+ Contact Address
+ Email Address
+ Select declaration form: 02/QTT-TNCN – Personal Income lịch trực tiếp bóng đá hôm nay Finalization Declaration (Circular 80/2021/TT-BTC)
+ Select the lịch trực tiếp bóng đá hôm nay finalization office: Choose one of the three cases:
++ Case 1: The taxpayer has only one source of income directly declared during the year from working at international organizations, Embassies, Consulates in Vietnam, or from abroad (not withheld at source).After that, the taxpayer selects the lịch trực tiếp bóng đá hôm nay authority where they have directly declared during the year in the "Department of Taxation" box where lịch trực tiếp bóng đá hôm nay was declared.
++ Case 2: The taxpayer declares directly during the year with two or more sources of income including both directly declared income during the year and income paid by an organization that has already withheld.The taxpayer declares income sources and related information according to the lịch trực tiếp bóng đá hôm nay authority's template.
++ Case 3: The taxpayer does not directly declare during the year and only has income subject to withholding by the paying organization.
+++ If there is a change in workplace: Tick box 1 or 2.
+++ If there is no change in workplace: Tick box 3, 4, or 5.
- Step 5: Continue filling in information in the following fields:
+ lịch trực tiếp bóng đá hôm nay finalization case: Calendar year finalization; Continuous 12-month finalization different from the calendar year; Finalization of less than 12 months.
+ Declaration year: Year of finalization.
+ Type of declaration:
++ Primary declaration: For first-time lịch trực tiếp bóng đá hôm nay finalization in the period.
++ Supplemental declaration: If a declaration has already been filed and the taxpayer needs to amend it.
- Step 6: Select "Continue" to declare the finalization form.
Complete the details in Appendix 02-1/BK-QTT-TNCN and Form 02/QTT-TNCN as perCircular 80/2021/TT-BTCas displayed by the system.
- Step 7: The taxpayer completes accurate personal information in Form 02/QTT-TNCN.
- Step 8: Upon entering data in the "Personal Income lịch trực tiếp bóng đá hôm nay Finalization Declaration," taxpayers can view the amount of refundable personal income lịch trực tiếp bóng đá hôm nay in box [44].
- The lịch trực tiếp bóng đá hôm nay amount displayed in this box, once complete, is the excess personal income lịch trực tiếp bóng đá hôm nay paid.
- If seeking a refund, enter the amount from box [44] into box [46] and provide the account information for receiving the lịch trực tiếp bóng đá hôm nay refund below.
(2) Check via the Etax Mobile application:
- Step 1: Access the Etax Mobile application and select "Utilities" on the login screen.
- Step 2: Choose the utility "lịch trực tiếp bóng đá hôm nay Calculation Tool"
- Step 3: In the lịch trực tiếp bóng đá hôm nay Calculation Tool interface, select “Annual Finalization” and fill in the information based on withholding lịch trực tiếp bóng đá hôm nay documents or income confirmation letters.
- Step 4: Click on “Calculate Personal Income lịch trực tiếp bóng đá hôm nay” to display the total lịch trực tiếp bóng đá hôm nay payable and the excess lịch trực tiếp bóng đá hôm nay paid.
Note: The guidelines for checking eligibility for personal income lịch trực tiếp bóng đá hôm nay refunds in 2025 are for reference purposes only.
What are guidelines for checking eligibility for personal income lịch trực tiếp bóng đá hôm nay refund in Vietnam in 2025?(Image from the Internet)
What are the conditions for a personal income lịch trực tiếp bóng đá hôm nay refund?
According to Clause 2, Article 8 of theLaw on Personal Income lịch trực tiếp bóng đá hôm nay 2007, the conditions for a personal income lịch trực tiếp bóng đá hôm nay refund include:
- The amount of lịch trực tiếp bóng đá hôm nay paid is greater than the lịch trực tiếp bóng đá hôm nay payable;
- Individuals who have paid lịch trực tiếp bóng đá hôm nay but have taxable income below the lịch trực tiếp bóng đá hôm nay-paying threshold;
- Other cases as decided by competent state authorities.
What documents are required for a personal income lịch trực tiếp bóng đá hôm nay refund for income from wages and salaries in Vietnam?
As prescribed in Clause 1, Article 42 ofCircular 80/2021/TT-BTC, the documents required for a personal income lịch trực tiếp bóng đá hôm nay refund related to income from wages and salaries include:
(1)In the case of organizations or individuals that pay income from wages and salaries that finalize on behalf of authorized individuals:
- A written request for handling overpaid lịch trực tiếp bóng đá hôm nay, late payment interest, and fines using Form 01/DNXLNT issued with Appendix 1 ofCircular 80/2021/TT-BTC;
- A power of attorney in accordance with the law in cases where the taxpayer does not directly carry out the refund procedure, except when a lịch trực tiếp bóng đá hôm nay agency submits the refund dossier based on a contract signed between the lịch trực tiếp bóng đá hôm nay agency and the taxpayer;
- A list of lịch trực tiếp bóng đá hôm nay payment receipts according to Form 02-1/HT issued with Appendix 1 ofCircular 80/2021/TT-BTC(applicable to organizations and individuals that pay income).
(2)Individuals with income from wages and salaries who directly finalize their lịch trực tiếp bóng đá hôm nay with the lịch trực tiếp bóng đá hôm nay authority and have overpaid lịch trực tiếp bóng đá hôm nay, requesting a refund on the personal income lịch trực tiếp bóng đá hôm nay finalization declaration do not need to submit a refund dossier.
How long is the processing time for a lịch trực tiếp bóng đá hôm nay refund application in Vietnam?
Pursuant to Article 75 of theLaw on lịch trực tiếp bóng đá hôm nay Administration 2019, the processing time for a lịch trực tiếp bóng đá hôm nay refund application is as follows:
- For an application eligible for a refund before verification, no later than 6 business days from the date the lịch trực tiếp bóng đá hôm nay authority issues a notice accepting the dossier and the time to process the refund, the lịch trực tiếp bóng đá hôm nay authority must decide to refund lịch trực tiếp bóng đá hôm nay to the taxpayer or notify the transfer of the taxpayer's dossier to pre-refund inspection, or notify of non-refund if the dossier does not meet refund conditions.
- For an application requiring verification before refund, no later than 40 days from the date the lịch trực tiếp bóng đá hôm nay authority issues a written notice of acceptance, the lịch trực tiếp bóng đá hôm nay authority must decide to refund lịch trực tiếp bóng đá hôm nay to the taxpayer or deny a refund if the dossier does not meet refund conditions.
