With a fee of only 800,000 VND, BRIGHT STAR TAX AGENCY provides professional personal income tax refund services, ensuring quick processing of personal income tax refund applications within 5 minutes and tracking the status of the application until completion. Customers receive tax refunds.
1. Cases of personal income tax refund
Pursuant to Article 8 of the Personal Income Tax Law 2007, individuals are entitled to tax refund in the following cases:
1. The amount of personal income tax paid during the year exceeds the amount of personal income tax payable;
2. Personal income tax has been paid but taxable income is below the tax exemption level;
3. Meet the personal tax code requirements at the time of submitting the tax refund application;
4. Prepare a personal income tax refund request in compliance with current laws;
5. Other cases prescribed by competent authorities.
2. Conditions for personal income tax refund
Pursuant to Clauses 2 and 3, Article 28 of Circular 111/2013/TT-BTC, regulations on tax refund are as follows:
- For individuals who have authorized tax finalization to another organization or individual, tax refund will be made through that organization or individual. This means that the organization or individual paying the income will offset the overpayment or underpayment of tax by those individuals. If after offsetting, there is still overpaid tax, it can be offset in the following period or tax refunded if a refund is requested.
- For individuals who declare directly to the tax authority, they can choose to have their tax refunded or offset in the following period at the same tax authority.
According to the above regulations, to receive a personal income tax refund, a refund request is required. Tax authorities do not automatically refund taxpayers. In case there is no tax refund request, that tax amount will be offset in the following period.
Note that personal income tax refund only applies to individuals who are registered and have a personal tax code at the time of submitting the tax finalization dossier.
To ensure tax refunds are carried out properly, submit the tax finalization declaration on time and comply with tax authority regulations.
Hotline: 0973 061 122 – 0924 359 278
3. Personal income tax refund service fee at BRIGHT STAR TAX AGENCY
1. Personal income tax refund service fee
Below is a list of common personal income tax refund service fees:
| Dạng phí | Mức phí |
|---|---|
| Phí cố định | 800.000đ |
| Phí dựa trên tỷ lệ hoàn thuế | Từ 10% - 20% của số tiền hoàn thuế, tuỳ thuộc vào mức độ phức tạp của hồ sơ và quy mô hoàn thuế |
| Phí thêm cho dịch vụ khẩn cấp | Theo thỏa thuận |
| Phí tư vấn | Theo thỏa thuận |
| Phí xử lý hồ sơ hoàn thuế bị từ chối | Theo thỏa thuận |
Note: The above fees are for reference only and may change depending on the specific personal income tax refund service and agreement between the service provider and customer.
Personal income tax refund service fees for each case are as follows:
| Trường hợp 1 | Trường hợp 2 | Trường hợp 3 |
|---|---|---|
| Người lao động quốc tịch Việt Nam chỉ phát sinh thu nhập duy nhất tại Việt Nam | Người lao động nước ngoài có thu nhập duy nhất tại Việt Nam | Người lao động quốc tịch Việt Nam và người lao động nước ngoài có phát sinh thu nhập toàn cầu |
| 800.000 đồng/hồ sơ | 1.500.000 đồng/hồ sơ | Tùy theo từng hồ sơ |
Hotline: 0973 061 122 – 0924 359 278
2. Time to complete personal income tax refund procedures
Basically, the personal income tax refund procedure includes 2 stages:
| State 1 | State 2 | ||
|
| ||
| In just 5 minutes | Depending on the case, the time ranges from 6 – 40 days |
3. Documents and documents provided when finalizing personal income tax
To request a personal income tax refund, you need to prepare the following documents:
- Receipt of tax deductions from all sources of income you have received (issued to you by the tax payer).
- Income confirmation (if any) is also issued by the taxpayer.
- Copy your ID card or passport to verify personal information.
- Other relevant information depends on the specific file you are processing.
- Don’t forget to sign your tax return or tax settlement to ensure its legality and confirm your consent to the registered information.
- In case of necessity, you can also provide authorization to submit documents (if required).
The process for requesting a personal income tax refund may vary depending on each case. For more detailed information, please contact SAO SANG for the most specific and accurate instructions.
4. Online and direct personal income tax refund procedures
Depending on each personal income tax refund case, the personal income tax refund process may be different. Below, I will guide you step by step to get your personal income tax back for each case:
- In case of overpayment of personal income tax or underpayment of personal income tax:
Step 1: Determine income and family deductions to calculate personal income tax. If your total income for the year is less than 132 million VND (excluding tax-free income), you do not need to pay personal income tax. At the same time, if you have dependents, you can receive a deduction of 4.4 million VND/dependent/month.
Step 2: Determine the amount of personal income tax temporarily paid and the amount of personal income tax payable. The difference between these two numbers is the amount of personal income tax refunded because you overpaid.
Step 3: Fill in information in the personal income tax finalization declaration (form no. 02/QTT-TNCN). If you want to request a personal income tax refund, enter the tax amount requested for refund in target [47] – Tax refund amount to the taxpayer’s account. If you want to transfer the refunded tax amount to the next period, enter the tax amount requested for refund in target [49] – Total tax offset for the next period’s arising.
Step 4: Submit tax refund application directly or online. If you choose to file directly, fill out the information in the declaration and send the documents to the tax authority. If you choose to file online, install the HTKK software, log in with your personal tax code, fill in the declaration information and submit the rendered declaration.
- In case of personal income tax refund when the enterprise is authorized to finalize tax:
Step 1: Prepare tax refund documents. The dossier includes a request for refund of state budget revenue (form No. 01/DNHT) and photocopies of documents and personal income tax payment receipts signed by the legal representative.
Step 2: Submit tax refund application directly or online. If you choose to file directly, send the documents to the tax authority. If you choose to submit online, fill in form number 01/ĐNHT on HTKK software and submit the rendered application.
- Time to receive personal income tax refund:
If the application is valid: Time from 6 days to 40 working days, from the time the tax authority receives the application, to refund personal income tax.
If the dossier is not valid: Within 3 working days from the date of receiving the dossier, the tax authority will notify and guide you to supplement and adjust the dossier.
Hopefully through the steps above, you have understood how to reclaim personal income tax according to each case. If you have more questions, let me know!
Hotline: 0973 061 122 – 0924 359 278
Frequently asked questions
1. Who is entitled to a personal income tax refund?
Individuals who have paid personal income tax during the year and meet the tax regulations can receive a personal income tax refund.
2. What papers and documents are needed when applying for personal income tax refund?
Need personal income tax finalization declaration, documents proving income and family deductions, personal income tax payment receipt, documents confirming personal tax amount and other related documents.
3. How to calculate personal income tax refund amount?
The personal income tax refund amount is calculated based on taxable income and family deductions according to tax law.
4. When is the deadline for submitting personal income tax refund documents?
The deadline for submitting personal income tax refund documents is usually at the end of the year or according to specific regulations of the tax authority.
5. How to submit personal income tax refund application?
You can submit your personal income tax refund application directly at the tax office or via online submission method.
6. How long does it take for personal income tax refund?
Personal income tax refund time depends on the status of the application and the tax authority’s processing process, usually from a few days to a few weeks.
7. Are there any cases where personal income tax cannot be refunded?
There are cases where the tax conditions and requirements are not met or the documents are incomplete and invalid and will not receive a personal income tax refund.
8. How to check the status of personal income tax refund application?
You can check the status of your personal income tax refund application through online methods or contact the tax authority for information.
- CÔNG TY TNHH ĐẠI LÝ THUẾ SAO SÁNG
- Address: 231-233 Le Thanh Ton, Ben Thanh Ward, District 1, HCM
- Tel: 0973 061 122 – 0924 359 278
- MST: 0 3 1 7 4 8 6 9 4 2
- Email: cskh@ketoansaosang.vn
- Working hours:Từ 8h a.m – 5h p.m ( Từ T2 – T7, Chủ nhật nghỉ )
