1. Conditions for 2016 personal income tax refund
- The amount of personal income tax paid is greater than the amount of tax payable in the tax period or personal income tax has been paid but taxable income has not reached the level of tax payable or other cases according to the decision of the competent state agency.
- Individuals who have a tax code at the time of requesting a tax refund.
- There is a request for a tax refund.
2. Procedures for 2016 personal income tax refund
2.1. Tax refund for organizations and individuals paying income who make tax settlements on behalf of individuals authorized to make tax settlements.
In cases where organizations and individuals pay income after clearing overpaid and underpaid tax amounts of individuals who have overpaid tax amounts, if requesting tax offices to refund, organizations and individuals paying incomes shall pay tax refund dossiers for tax agencies directly managing them. Tax refund documents include:
- A written request for refund of state budget revenues, made according to form No. 01/ĐNHT issued together with Circular 156/2013/TT-BTC.
- Photocopies of documents, receipts of personal income tax payment and legal representatives of organizations or individuals paying income, sign the commitment to take responsibility in that photo.
2.2. For individuals with income from salaries and wages, directly settle taxes with the tax authority.
If there is an excess amount of tax paid, the individual does not have to submit a tax refund application but only needs to write the requested tax refund in item [47] - "Amount of tax refunded to the taxpayer's account" or item [49] - "Total amount of tax offset for the following period's occurrences" in the tax finalization declaration according to form No. 02/QTT-TNCN issued with Circular 92/2015/TT-BTC when making tax finalization.
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