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Hướng dẫn hoàn thuế thu nhập cá nhân cuối năm 2021

The latest personal income tax refund guide

For each individual who must pay personal income tax, he/she must fully fulfill his/her tax obligation. However, if the tax you have paid back is higher than the amount you need lớn pay, you have the right lớn request a refund of the paid PIT. Here are the latest personal income tax refund instructions Hoatieu would like lớn share for your reference.

How lớn refund personal income tax trực tuyến 2021

For individuals who make their own PIT finalization, you can refer lớn the instructions below.

Bạn đang xem bài: Hướng dẫn hoàn thuế thu nhập cá nhân cuối năm 2021

Step 1: You log in lớn the Electronic Tax page, enter MST, check code and press Continue.

– Later, enter the password and select Login lớn access the Electronic Tax page.

Instructions for personal income tax refund at the end of 2021

If you do not have an nick, please refer lớn: 2 simple ways lớn register for an electronic tax payment nick

Step 2: Select the vật phẩm Tax settlement > Select Online declaration lớn file a tax return.

Instructions for personal income tax refund at the end of 2021

Note: In case the taxpayer is considered for tax reduction due lớn natural disaster, fire, accident or fatal disease affecting the ability lớn pay tax, the taxpayer shall submit the tax reduction consideration dossier lớn the tax authority where the finalization dossier is submitted. direct tax.

After completing the steps lớn declare information, continue lớn press Continue.

Step 4: You need lớn declare a tax finalization declaration:

  • [01] arrive [06]: The system automatically enters.
  • [07] arrive [08]: Select a province or city in [08] first, then select the district in [07] (Permanent address).
  • [09]: Enter the phone number of the taxpayer (NNT) – required.
  • [10]: Fax: Optional.
  • [11]: Enter the email address of the taxpayer – required.
  • [12]: Bank nick number (if any). Optional.
  • [12a]: Open a bank nick, where, enter the name of the bank’s branch there.
  • [13] arrive [21]: Tax agent information (if not, ignore).

Instructions for personal income tax refund at the end of 2021

  • [22]: Total taxable income (PIT) in the period: [22] = [23] + [26].
  • [23]: Total taxable income arising in Vietnam: is the total taxable income from salaries, wages and other taxable incomes of the nature of wages and salaries arising in Vietnam, including taxable income. Taxes from salaries, wages due lớn working in economic zones and taxable incomes are exempted under the Agreement on avoidance of double taxation (if any).

Instructions for personal income tax refund at the end of 2021

You can add up all your total taxable income paid at vật phẩm 16 on the tax withholding document where you worked lớn get the result.

In case the company does not deduct PIT, you will add the amount in vật phẩm 16 in the tax deduction document and the amount of Total taxable income in the year in the Income confirmation letter.

Where income is generated, the income-paying agency shall issue documents lớn the individual, and the individual shall obtain information on income on those vouchers and enter it into the declaration.

  • [24]: Total CIT as a basis for tax reduction: is the sum of taxable incomes from salaries, wages and other taxable incomes of the nature of wages and salaries that an individual receives from working in an economic zone. , excluding income exempted or reduced under the Agreement on Avoiding Double Taxation (if any) (If not, do not enter).
  • [25]: Total taxable income exempted or reduced under the Agreement: The sum of taxable incomes from salaries, wages and other taxable incomes of the nature of wages and salaries that individuals receive that are exempt from tax under the Agreements. determination lớn avoid double taxation (if any, if not, do not enter).
  • [26]: Total CIT arising outside Vietnam: is the total taxable income from salaries, wages and other taxable incomes, of the nature of wages and salaries arising outside Vietnam (If not, do not enter). .
  • [27]: Number of dependents: Automatically calculated when declared. Case have registered dependents with tax authoritiesyou scroll lớn the bottom, click 02-1/BK-QTT-TNCN lớn make a declaration.

Instructions for personal income tax refund at the end of 2021

Then, you proceed lớn declare those who have registered, including those who have ID card/CCCD/Passport and those who do not have ID card/CCCD/Passport.

Instructions for personal income tax refund at the end of 2021

After you complete the declaration, the system will automatically calculate the deduction for dependents at quota 30. You keep clicking Declaration in the lower left corner lớn return lớn the original declaration and fill in the next information in the declaration.

  • [28], [29] and [30]: Automatic calculation system.
  • [31]: Charity, humanitarian, and study promotion: are expenses contributed lớn organizations and establishments that care and nurture children with special difficulties, the disabled, the elderly, and the elderly. spending lớn contribute lớn charity funds, humanitarian funds, study promotion funds established and operating under the regulations of State agencies (If not, do not fill in).
  • [32]: Deductible premiums: Social insurance, health insurance, unemployment insurance, professional liability insurance for a number of professions that must participate in compulsory insurance.
  • You can find this in your tax withholding document or Income Confirmation Letter.
  • [33]: Deductible voluntary retirement fund contribution: The total amount of contributions lớn the Voluntary Pension Fund according lớn reality, not exceeding three (03) million Việt Nam Đồng/month (If not, do not fill).
  • [34], [35] and [36]: Automatic calculation system.
  • [37]: Withheld: Is the total tax that organizations and individuals pay income deducted from salary; individual’s wages at the tax rate The partially progressive tax rate in the period and the total tax that the organization or individual pays income has withheld at the tax rate of 10% in the period, based on the organization’s tax withholding documents. organizations and individuals pay income.

Note: You can get this information on your tax withholding voucher in section 17. Or in the company’s income confirmation letter, in the withheld PIT section.

  • [38]: Temporarily paid: is the tax amount that an individual has directly declared and temporarily paid in Vietnam, based on the tax payment receipt into the state budget.
  • [39]: Paid abroad with deduction (if any): The tax amount paid abroad is determined up lớn the amount of tax payable corresponding lớn the ratio of income received from abroad lớn total income but not exceed the tax amount is [35] x {[26]//([22] –[25])}x 100%.
  • [40]: Deducted or temporarily paid due lớn the year-over-year finalization: The actual tax deducted and paid arising on the documents declared on the tax finalization declaration of previous years.
  • [41], [42]: Automatic calculation system.
  • [43]: Total other reduced personal income tax: is the reduced tax amount calculated in the previous tax period.

Instructions for personal income tax refund at the end of 2021

  • [44], [45] and [46]: Automatic calculation system.

If vật phẩm 44 shows zero, vật phẩm 45 is a certain amount, then you will be refunded the corresponding excess paid PIT in vật phẩm 45. Otherwise, your PIT payment is still insufficient and needs lớn be compensated. according lớn the fee shown in section 44.

  • [47]: Tax amount refunded lớn taxpayer’s nick: Individuals with overpaid tax amounts, if they want lớn request a refund, must enter it in this box, otherwise do not enter it if they do not request a refund.
  • [48]: Offsetting tax amounts for payables lớn other state budgets: Individuals with overpaid tax amounts and requesting offsets for other state budget payables (including budget debts, arising payables of other taxes such as value added, licensing, special consumption, etc., shall be recorded in this entry.
  • [49]: Automatic calculation system.

Instructions for personal income tax refund at the end of 2021

Step 5: When filling in all the information, you need lớn check all the information again and scroll down lớn check the box “I certify that the declared data and attached documents are correct and take responsibility before the law for the declared data and attached documents.”> You can press select Add appendix lớn add related documents (if any)> Select Complete the declaration.

Instructions for personal income tax refund at the end of 2021

Step 6: Check if the declaration information is correct or not, scroll down and select Render XML. Your declaration will be saved on your computer. Then you choose Submit the declaration.

Instructions for personal income tax refund at the end of 2021

Step 7: Import test code and press Continue. If the information is correct and complete, the system will notify the successful submission.

Instructions for personal income tax refund at the end of 2021

Step 8: Print the declaration: After the XML has been rendered, print the declaration in 2 copies.

Step 9: Submit the declaration – You bring the printed declaration together with the tax withholding voucher, identification document (IDs/CCCD), and submit it at the One-Stop Department of the Tax Authority that submitted the trực tuyến declaration.

Time limit for processing tax refund dossiers

According lớn the provisions of Law on Tax Administration 78/2006/QH11, from the time the taxpayer has fully submitted the dossier and fully followed the steps according lớn the process, then:

  • Tax refund period is 06 days: For cases where tax refund dossiers are subject lớn tax refund first, check later.
  • Tax refund period is 40 days: For cases where tax refund dossiers are subject lớn inspection before tax refund later.
  • Tax refund period is 05 days: For the case where the tax refund dossier has been certified by a competent state agency for overpayment.

For cases where there is a confirmation of overpayment from the tax authority, the tax authority does not classify dossiers as: Refund first, check later; check first, refund later, which usually last day During the PIT refund processing time, you will receive this amount.

6 Some notes when doing PIT refund procedures

– According lớn Article 44 of the Law on Tax Administration 2019, the deadline for submitting PIT declaration dossiers is as follows:

“a) No later than the last day of the 3rd month from the end of the calendar year or fiscal year, for the annual tax finalization file; no later than the last day of the first month of the calendar year or fiscal year for the annual tax return;

b) No later than the last day of the 4th month from the end of the calendar year, for personal income tax finalization dossiers of individuals who directly finalize tax”.

For individuals, when declaring and finalizing personal income tax, they need lớn: Fill out the following information: Exact address lớn contact, phone number, email, full name, tax code, etc. For tax refund dossiers, please write exact bank nick number and open at the bank – branch.

Please refer lớn other useful information on the Legal FAQ section of Phần Mềm Portable VN.

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Trích nguồn: TH số 2 Tân Thủy
Danh mục: Tổng hợp

Nguyễn Thị Lan Nhung

Nguyễn Thị Lan Nhung là một giáo viên dạy giỏi có tiếng ở Quảng Bình. Cô đã có hơn 20 năm kinh nghiệm giảng dạy Không chỉ giảng dạy trực tiếp, cô đã có 9 năm dạy học Online. Học sinh khắp cả nước có thể theo dõi những bài giảng của cô mọi lúc, mọi nơi.

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