According to the reflection sent to the Ministry of Finance, Ms. H.T - who used to work at Blanknegatives One Member Co., Ltd. (Tax code: 0315824392, headquartered in Ho Chi Minh City) - said that she had quit her job since April 2024 and authorized the company to conduct personal income tax (PIT) settlement in 2023.
However, as of July 2025, she has not yet received a tax refund even though she has contacted the accounting department many times. According to Ms. Trang, the company explained that it was "waiting for the tax authority to refund before paying back to the employees".
From the above reflection, the Ho Chi Minh City Tax Department (now the Tax Department of Region II) has issued an official response document, citing full legal basis and clearly defining the responsibility of the income payment organization in case the employee has authorized the settlement.
According to Clause d.3 Point d, Clause 6, Article 8 of Decree No. 126/2020/ND-CP dated October 19, 2020, residential individuals with income from salaries and wages must directly declare tax settlements to tax authorities, except in cases where they are authorized by an income payment organization or other organizations or individuals to settle on their behalf. When authorized, the income-paying organization "must be responsible for the additional amount of personal income tax payable or be refunded the excess tax payable by the individual".
In addition, according to Clause a.2 Point a, Clause 1, Article 25 of Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance, if an income payment organization has an excess amount of personal income tax payable, after offsetting the tax obligations of other individuals, it has also authorized, the remaining part is "the income payment organization is responsible for returning to the individual who has authorized the settlement".
On that basis, the Tax Department of Region II concluded:
The Company is responsible for refunding to the individual authorized to settle the excess personal income tax pay when the Company settles personal income tax.
The Tax Authority also affirmed that it had complied with the provisions in the legal documents cited in the response to Ms. T.
