On April 6, 2026, the Minister of Finance issued Decision 844/QD-BTC announcing new administrative procedures in the field of tax management for business households and individual businesses.
According to the guidance in Section 6, Part II of this Decision, the process of refunding excess taxes for business households is carried out in 4 steps:
Step 1: Submit tax refund application according to the correct form
Business households and individual businesses that pay personal income tax according to the tax rate multiplied by (x) with taxable revenue submit dossiers requesting surpaid tax refunds according to form No. 01/TKN-CNKD issued together with Circular 18/2026/TT-BTC.
Business households and individual businesses pay personal income tax according to the income tax calculation method multiplied by (x) the tax rate for submitting dossiers requesting surpaid tax refunds according to form No. 02/QTT-TNCN-CNKD issued together with Circular 18/2026/TT-BTC.
Step 2: The tax authority receives the taxpayer's dossier:
In case the taxpayer submits a tax refund application with a paper dossier at the commune-level public administrative service center, the tax official checks the completeness of the dossier according to regulations. If the dossier is incomplete, the taxpayer is required to supplement it; if the dossier is complete, the tax authority sends a Notice of Receipt of the dossier according to Form 01/TB-HT according to Circular 80/2021/TT-BTC and updates it on the tax management system.
In case of sending dossiers by post, tax officials stamp the receipt seal, record the dossier receipt date and update it to the tax management system. Within 3 working days, the tax authority sends a notice of dossier acceptance (form 02/TB-HT) or a notice of dossier improper procedures (form 03/TB-HT).
For electronic dossiers, taxpayers send them through the administrative procedure settlement system of the tax industry or the National Public Service Portal. The system will send a receipt notice or notice of reasons for not receiving dossiers according to form 01/TB-HT within a maximum of 15 minutes from the date of receipt of the dossier.
After receiving the dossier, within 3 working days, the tax authority shall send a notice accepting or not accepting the tax refund request dossier as prescribed.
Step 3: Check tax refund conditions and request supplementation when necessary
After receiving the tax refund request dossier, the tax authority shall conduct inspection in accordance with the provisions of the Law on Tax Administration and guiding documents for implementation.
Within 3 working days from the date of receipt of the dossier:
- In case the dossier is not eligible for tax refund, the tax authority shall send a notice of non-refund according to form 04/TB-HT issued together with Circular 80/2021/TT-BTC.
- In case the dossier does not have enough information, the tax authority sends a notice requesting explanation and supplementation according to form 01/TB-BSTT-NNT according to Decree 126/2020/ND-CP.
Taxpayers are responsible for supplementing the dossier within 10 working days from the date of receipt of the notice.
If the deadline is exceeded and the taxpayer does not supplement or supplements but has not proven that the tax declaration data is correct, the tax authority will transfer the dossier to pre-refund inspection and send a notice according to form 05/TB-HT within 6 working days from the date of acceptance of the dossier.
Step 4: Tax authority issues decision to refund or not refund tax
After completing the dossier inspection, the tax authority issues one of the following decisions:
- Tax refund decision according to form No. 01/QDHT, Appendix of the amount of tax, late payment interest, and overpaid fine refunded according to form No. 01/PL-HTNT issued together with Appendix I of Circular 80/2021/TT-BTC in cases where taxpayers no longer have tax debts.
Or
- Decision on tax refund cum compensation for state budget revenue according to form No. 02/QDHT, Appendix of amount of tax, late payment fee, overpaid fine refunded form No. 01/PL-HTNT, Appendix of amount of tax, late payment fee, fine payable compensated 01/PL-BT issued together with Appendix I of Circular 80/2021/TT-BTC in cases where taxpayers still have tax debts or taxpayers request compensation for the refunded tax amount with debts and revenues arising from other taxpayers.
- Notice of not being refunded according to form No. 04/TB-HT issued together with Appendix I of Circular 80/2021/TT-BTC in case the dossier is not eligible for tax refund.
