Immediately after the deadline for submission of the PIT finalization declaration by income-paying organizations, the Tax Authority’s system will automatically review and compile data to generate a suggested PIT finalization declaration.

Individual taxpayers can use the eTax Mobile application or the General Department of Taxation’s eTax application for individuals to review the information on the suggested PIT finalization declaration automatically generated by the Tax Authority’s system.

If the taxpayer agrees with the information on the suggested PIT finalization declaration, they may confirm and submit the tax finalization dossier through the application. In case the taxpayer disagrees with the information on the suggested declaration, they may amend the relevant items and provide a reason for the discrepancies compared to the Tax Authority’s data, and then submit the finalization dossier along with supporting documents.

For suggested PIT finalization declarations that include a refund request, the system will process the refund automatically if the following conditions are met:

1. At the time the PIT refund application is processed, the income-paying organization has fulfilled its obligation to remit the PIT withheld on behalf of the taxpayer, or the total amount of PIT paid by the individual taxpayer has been fully remitted to the state budget for the tax finalization period with the refund request.
2. The PIT refund application contains a “Total Taxable Income” item that matches the data aggregated in the Tax Authority’s system at the time of processing, and the “Total Refund Amount Requested” is less than or equal to the amount in the aggregated data for the finalization period.
3. The taxpayer’s bank account information for receiving the refund has been verified and is linked to the Tax Authority’s database.

However, if the above conditions are not fully satisfied, the system will generate a proposal to assign the relevant department and tax officers to review and process each refund case individually.

(Decision No. 108/QĐ-TCT dated 24 January 2025, issued by the General Department of Taxation; and Official Letter No. 126/DNL-THNV dated 14 February 2025, issued by the Department of Large Enterprises Taxation)