In which cases is personal income tax refunded in 2025?
According to the provisions of Clause 2, Article 8 of the Law on Personal Income Tax 2007, you can get a tax refund if you fall into one of the following cases:
Tax has been paid but the tax paid is greater than the tax payable.
Have taxable income lower than taxable income but still subject to deductions.
Belonging to other cases according to the decision of competent state agencies.
This means anyone who overpaid tax or had it incorrectly deducted can claim a refund.
Tax refund implementation time in 2025
Tax refunds are usually accompanied by personal income tax settlements. According to the regulations:
Authorization for settlement through the company: Deadline for submission of documents is March 31, 2025.
Self-filing at the tax office: Deadline is 30.4.2025. However, since this date coincides with a holiday, you are allowed to submit your application no later than 5.5.2025.
Please apply early to ensure your benefits are not delayed.
Personal income tax refund file
Depending on the settlement method, the tax refund documents will be different:
In case the company settles on behalf of an individual:
Document requesting to handle excess tax payment (form 01/DNXLNT).
Authorization letter (if you do not do it yourself).
List of tax payment documents (form 02-1/HT).
In case of self-submission of documents at tax authorities:
Tax settlement declaration with tax refund request.
Tax deduction certificate provided by the income paying organization.
Notes on tax refund
Register for a personal tax code: This is a mandatory condition for tax refund.
Time for processing documents: Tax authorities will process within 15 working days from the date of receipt of complete and valid documents.
Online tax refund: Submitting documents via the electronic tax system helps save time, reduce errors and easily track progress.
Don’t miss out on your chance to get your overpaid taxes back. Check your records and file properly to take advantage of your financial rights this New Year!