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Detailed Guide on How to Create an Online Individual Income Tax Return Profile

Get a Tax Refund When You Have Overpaid Your Income Tax. As an individual with a labor contract, you are required to pay annual income tax. Follow the article below to understand how to conveniently and quickly file for an online personal income tax refund.

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19 January, 2024

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Individuals who earn income from wages and other sources subject to personal income tax must settle personal income tax. You can authorize the settlement of taxes for the place where you receive income or do the tax refund procedure for individual income tax online according to the instructions below.

What is personal income tax refund?

In simple terms, personal income tax refund is the process by which the state will refund a part of the tax money that has been collected from you if you fall into one of the cases as prescribed by law.

Conditions for personal income tax refund

According to the provisions of Article 23 of Circular 92/2015/TT-BTC, the conditions for personal income tax refund are as follows:

Individuals who have a tax identification number (TIN) at the time of the tax refund request will be refunded personal income tax.
Individuals who authorize tax settlement for the income payer organization will be refunded tax through that organization.
Individuals who are not eligible for tax settlement authority must register directly with the tax authority or make offsetting payments in the next period.

Cases of personal income tax refund:

The amount of tax paid exceeds the amount of tax due.
Individuals who have paid taxes but have not reached the taxable income level.
Other cases as decided by the competent state authority.

Refer to: The simplest way to find personal tax code by ID card number that you need to know

How to do personal income tax refund online

How to register for personal electronic tax transaction account

To request online personal income tax refund, you must have an e-tax account. Currently, there are 4 registration methods, including registration on the National Public Services Portal, registration directly with the tax agency, Vietnam E-Tax Portal, and registration via HCM Tax application.

Step 1: If you do not have a National Public Services account, please register an account on the National Public Services Portal > After registering, login to the National Public Services Portal and select Online Payment > Select Personal Income Tax/Advance Payment > Then select Personal Income Tax Declaration.

Step 2: Enter the tax identification number and verification code (provided by the system) and check Individual (for individual tax identification number) or Organization (for organizational tax identification number), then click Register.

Step 3: At this point, the system will display the registration information.

If the ID card number registered on the National Public Services Portal is different from the ID card number according to the tax identification information, the system will display the message “ID card number does not match between the Public Service and the information of the tax authority. Change the information with the tax authority” and do not allow registration.
If the ID card number registered on the National Public Services Portal matches the ID card number according to the tax identification information: The system will automatically display tax identification information, individual name, province/residence, ID card number, the tax authority managing the tax identification information. For empty information, please fill in and click Continue.

Step 4: The system will display the online transaction registration form with the tax authority. Check all the information and click Complete Registration.

Step 5: The system will display a successful registration message. The password and username will be sent to the registered phone number. Please change the password and then use the service as needed.

How to verify and activate the account

To participate in and use the tax refund, tax settlement,… services on the Vietnam E-Tax portal, your account must be verified by the tax authority.

Through Zalo:

Add the Zalo account with the phone number 0704 624 861 (this is the Zalo phone number of the tax authority) and send the ID card/CMND/passport photos of the front and back and the tax identification number to get free account verification support.

Go to the tax agency:

Bring your ID card/CMND/passport to the One-stop Department and provide your tax identification number to the tax official, phone number, email address for account verification. Receive the application for form 01/ĐK-TĐT, verify the information, sign the application form and return it to the tax official.

Submit the tax refund application

Once you have an e-tax account, follow these steps to proceed with the online personal income tax refund.

Step 1: Access the e-tax portal, enter the tax identification number, verification code, and click Continue.

Step 2: Enter the password and click Login.

Step 3: Select Tax settlement > select Online declaration to declare taxes.

Step 4: Enter the online profile information, including:

Taxpayer’s name.
Enter your permanent or temporary address.
Contact phone number.
Email address.
Select the declaration form: 02/QTT-TNCN-Tax declaration form TNCN(TT92/2015).
Select the settlement agency: Depending on the case, tick the checkboxes below.
Declaration type: Official declaration.
Declaration year.

Note: In case the taxpayer is eligible for tax reduction due to natural disasters, fires, accidents, illnesses, affecting the ability to pay taxes, the taxpayer must directly submit the tax reduction application to the tax authority.

[28], [29], [30]: The system automatically calculates.
[31]: Contributions to charity, humanitarian aid, study funds, the disabled, the elderly without shelter,…
[32]: Deductible insurance fee is social insurance, health insurance, unemployment insurance, and professional liability insurance for certain professions.
[33]: Voluntary retirement fund contributions deducted are the total amount deposited into the voluntary retirement fund, not exceeding 3 million VND/month.
[34], [35], [36]: The system automatically calculates.
[37]: Withheld tax is the total tax withheld from wages, the deduction rate of 10% on the total income in the period, based on the tax deduction dossier of the income-paying organization.
[38]: Temporary tax returns filed in Vietnam.
[39]: Taxes paid abroad are offset (if any), the income tax rate received from abroad compared to the total income does not exceed tax amount [35] x ([26]/([22] – [25])) x 100%.
[40]: The amount of tax paid based on the tax declaration voucher on the previous tax declaration.
[41], [42]: The system automatically calculates.
[43]: The total amount of other tax reductions is the reduced tax amount calculated in the previous period.

Step 7: When all the necessary information has been filled out, the system will automatically calculate the remaining parts. Check all the information again. Then, tick I certify my data… and click Complete declaration.

Step 8: Check the information in the declaration. Then, scroll down and find Export XML, the declaration will be saved to your computer.

Step 9: Then, click Submit declaration.

Step 10: Enter the verification code and click Continue. The system will notify you of the successful submission if the information is correct and complete.

Processing time for tax refund applications

The Law on Tax Administration No. 78/2006/QH11 stipulates that after the taxpayer submits the complete application and completes all the steps according to the process:

If the tax refund application falls into the category of refund before inspection. After confirming, the tax refund period is 6 days.
If the application falls under inspection before refund, the refund period is 40 days.
In case the tax refund application has confirmation of excess payment by the state agency, the refund period is 5 days. In this case, the tax authority will not classify applications into any category (according to the provisions of Article 58 Section 3 Point c Circular 156/2013/TT-BTC).

Conclusion

FPT Shop hopes that through the above article, you will have a better understanding of the terms, requirements, and procedures for personal income tax refund online.

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