What are bóng đá hôm nay trực tiếp procedures for personal income tax refund for employees in Vietnam?
Whenare individuals eligible for a personal income tax refund in Vietnam?
According to bóng đá hôm nay trực tiếp provisions of Article 8 of bóng đá hôm nay trực tiếp2007 Personal Income Tax Law, cases eligible for a personal income tax refund include:
- bóng đá hôm nay trực tiếp amount of tax paid is greater than bóng đá hôm nay trực tiếp amount of tax payable;
- Individuals have paid tax but their taxable income does not reach bóng đá hôm nay trực tiếp level required to pay tax;
- Other cases as decided by competent state authorities.
What are bóng đá hôm nay trực tiếp procedures for personal income tax refund for employees in Vietnam?(Image from bóng đá hôm nay trực tiếp Internet)
What are bóng đá hôm nay trực tiếp procedures forpersonal income tax refund for employees in Vietnam?
Based on Article 2 of bóng đá hôm nay trực tiếp process issued withDecision 679/QD-TCT in 2023, bóng đá hôm nay trực tiếp regulations are as follows:
Process Content
bóng đá hôm nay trực tiếp tax refund process includes bóng đá hôm nay trực tiếp following content:
1. Receiving bóng đá hôm nay trực tiếp tax refund application as prescribed in Article 32, Article 43 of Circular No. 80/2021/TT-BTC dated September 29, 2021, of bóng đá hôm nay trực tiếp Ministry of Finance guiding bóng đá hôm nay trực tiếp implementation of some articles of bóng đá hôm nay trực tiếp Law on Tax Administration and Decree No. 126/2020/ND-CP dated October 19, 2020, of bóng đá hôm nay trực tiếp Government of Vietnam detailing some articles of bóng đá hôm nay trực tiếp Law on Tax Administration (hereinafter referred to as Circular No. 80/2021/TT-BTC) for bóng đá hôm nay trực tiếp following cases:
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d) Personal income tax refund for individuals directly settling taxes with tax authorities: bóng đá hôm nay trực tiếp tax refund application for individuals with income from wages and salaries directly settling taxes with tax authorities as prescribed in point b, clause 1, Article 42 of Circular No. 80/2021/TT-BTC.
e) Other overpayments:
- bóng đá hôm nay trực tiếp tax refund application for overpayment of various taxes and other collections as prescribed in clause 2, Article 42 of Circular No. 80/2021/TT-BTC.
- bóng đá hôm nay trực tiếp personal income tax refund application for income from wages and salaries of organizations and individuals making payment by wages and salaries to employees who have authorized as prescribed in point a, clause 1, Article 42 of Circular No. 80/2021/TT-BTC.
2. Classifying tax refund applications as prescribed in Article 33, Article 44 of Circular No. 80/2021/TT-BTC:
3. Resolving tax refund applications as prescribed in Article 34, Article 45 of Circular No. 80/2021/TT-BTC:
a) Resolving tax refund applications under bóng đá hôm nay trực tiếp category of pre-refund.
b) Resolving tax refund applications under bóng đá hôm nay trực tiếp category of pre-audit refund.
4. Appraising tax refund applications: Appraising applications under bóng đá hôm nay trực tiếp category of appraisal according to bóng đá hôm nay trực tiếp regulations at bóng đá hôm nay trực tiếp Regulation on providing legal opinions on draft legal normative documents, draft legal normative documents, and appraisal of draft administrative documents issued by tax authorities at all levels issued with Decision No. 1033/QD-TCT dated June 1, 2018, by bóng đá hôm nay trực tiếp Director General of bóng đá hôm nay trực tiếp General Department of Taxation and replacement, amendment, supplementary documents (if any).
5. Making a refund decision:
a) Issuing a refund decision or a combined refund and compensation decision for state budget revenue, Notification of non-refund (as prescribed in Article 36, Article 46 of Circular No. 80/2021/TT-BTC).
b) Issuing a payment decision to bóng đá hôm nay trực tiếp bank as an agent for value-added tax (VAT) refund as prescribed in Article 36 of Circular No. 80/2021/TT-BTC, Article 21 of Circular No. 72/2014/TT-BTC dated May 30, 2014, of bóng đá hôm nay trực tiếp Ministry of Finance amended and supplemented in clause 15, Article 1 of Circular No. 92/2019/TT-BTC dated December 31, 2019, of bóng đá hôm nay trực tiếp Ministry of Finance regarding VAT refund for banks as VAT refund agents.
6. Issuing a refund order or a combined refund and compensation order for state budget revenue in compliance with bóng đá hôm nay trực tiếp policies on state budget accounting and operational procedures of bóng đá hôm nay trực tiếp State Treasury.
7. Recovering bóng đá hôm nay trực tiếp refund as prescribed in Article 40, Article 50 of Circular No. 80/2021/TT-BTC.
Thus, bóng đá hôm nay trực tiếp personal income tax refund process includes bóng đá hôm nay trực tiếp following steps:
- Receiving bóng đá hôm nay trực tiếp tax refund application;- Classifying bóng đá hôm nay trực tiếp tax refund application;- Resolving bóng đá hôm nay trực tiếp tax refund application;- Appraising bóng đá hôm nay trực tiếp tax refund application;- Making a refund decision.
What are bóng đá hôm nay trực tiếp procedures forchecking bóng đá hôm nay trực tiếp tax refund application to determine its eligibility and classifying it?
According to bóng đá hôm nay trực tiếp provisions of clause 3, Article 10 of bóng đá hôm nay trực tiếp process issued withDecision 679/QD-TCT in 2023, bóng đá hôm nay trực tiếp process of checking bóng đá hôm nay trực tiếp tax refund application to determine its eligibility and classifying it is as follows:
- Checking bóng đá hôm nay trực tiếp tax refund application for eligibility
Immediately after bóng đá hôm nay trực tiếp taxpayer's tax refund application is transferred to bóng đá hôm nay trực tiếp refund subsystem, bóng đá hôm nay trực tiếp TMS application system automatically reconciles bóng đá hôm nay trực tiếp declared data on bóng đá hôm nay trực tiếp taxpayer's personal income tax settlement declaration with bóng đá hôm nay trực tiếp aggregated data during bóng đá hôm nay trực tiếp tax settlement period arising at all tax authorities nationwide in bóng đá hôm nay trực tiếp tax management database (including taxable income, amount payable, tax paid, tax deducted via bóng đá hôm nay trực tiếp paying agency, declared deduction for self and dependents).
+ A tax refund application is eligible if bóng đá hôm nay trực tiếp declared data matches bóng đá hôm nay trực tiếp aggregated settlement data in bóng đá hôm nay trực tiếp tax management database or bóng đá hôm nay trực tiếp declared data does not match bóng đá hôm nay trực tiếp aggregated settlement data in bóng đá hôm nay trực tiếp tax management database but bóng đá hôm nay trực tiếp return processing subsystem has accepted bóng đá hôm nay trực tiếp taxpayer's supplementary information and documents.
+ A tax refund application is not eligible if bóng đá hôm nay trực tiếp declared data does not match bóng đá hôm nay trực tiếp aggregated settlement data in bóng đá hôm nay trực tiếp tax management database and has not provided supplementary information and documents or bóng đá hôm nay trực tiếp return processing subsystem has not accepted bóng đá hôm nay trực tiếp taxpayer's supplementary information and documents.
- Classifying eligible tax refund applications is implemented similarly according to bóng đá hôm nay trực tiếp steps guided in clause 2, Article 7 of bóng đá hôm nay trực tiếp process issued withDecision 679/QD-TCT in 2023.
