What is noteworthy about the automatic tax refund process?
The General Department of Taxation has just issued Decision No. 108/QD-TCT dated January 24, 2025, implementing the automatic personal income tax (PIT) refund process nationwide. This process is expected to help taxpayers carry out tax refund procedures more conveniently, while improving tax management efficiency.
According to Decision 108, the automatic refund of personal income tax is carried out through three main steps:
Create and receive personal income tax settlement statements that suggest:
The automatic system synthesizes data from income-paying organizations, individuals and tax databases to create a claim for personal income tax settlement.
Taxpayers check the information on the eTax Mobile application, and can confirm or edit it before submitting the application.
Automatic tax refund settlement:
Data comparison system to determine tax refund conditions, check paid taxes and tax refund receipt accounts.
If eligible, the system automatically creates and electronically signs the tax refund decision.
Post-tax refund control:
The tax authority will re-examine the dossier after completing the procedures, ensuring accuracy and limiting fraud.
Taxation is faster, but what should be noted?
The implementation of automatic tax refunds helps taxpayers save time and reduce procedures, but also requires proactiveness in declaring and checking information:
Use the eTax Mobile application to check and confirm information.
If there is an adjustment, it is necessary to add reasons and supporting documents.
The tax refund receiving account must match tax management data.
The new process replaces previous regulations, which is considered an important improvement of the Tax sector in digitizing administrative procedures. However, the actual effectiveness still needs time to be verified.
