Vietnamese
On April 2, 2025, the Tax Department issued Official Dispatch No. 425/CT-NVT on providing guidance on the implementation of the automated personal income tax (PIT) refund process.
Accordingly, in Official Dispatch No. 425/CT-NVT, the Tax Department requires Sub-departments of Taxation to implement this process and upgrade IT applications to support the automated PIT refund process.
Regarding the upgrade of IT applications serving the automated PIT refund process, the following contents are included:
(1) Electronic Tax Services Application (iCaNhan, eTax Mobile)
Upgrade of the tax finalization declaration generation function: The suggested PIT finalization declaration will be automatically generated based on the tax authority’s database aggregated from income-paying organizations and individuals’ annual declaration data.
Support for information changes: Taxpayers may update explanations and provide additional information directly within the application if there are any changes to the tax finalization declaration.
Validation of relevant indicators: The application will assist in checking consistency between the proposed refund amount and relevant indicators on the suggested PIT finalization declaration.
Support for cases where personal identification documents are not updated: If a taxpayer has not updated their personal identification number, the application will assist in correcting the information accordingly.
(2) Centralized Tax Management Application (TMS)
Automated receipt and verification of declarations: The TMS system will automatically receive and verify the PIT finalization declaration form No. 02/QTT-TNCN from the iCaNhan and eTax Mobile applications.
Automatic determination of eligible refund cases: The TMS system will automatically check the conditions and determine whether the tax refund case meets the criteria for automated processing. If eligible, the system will generate a refund proposal, refund decision, refund order, and automatically forward them to the e-Signature system for electronic approval by the tax authority's leadership.
Support for additional explanation: If the dossier does not meet the conditions for automated tax refund, the system will automatically control and compare the information provided by the taxpayer to assist the tax authority in generating a refund proposal, refund decision, refund order, or a notice requesting additional explanation.
(3) E-Signature Application
Upgrade of the function for receiving refund decisions and refund orders: The E-Signature application will support the tax authority’s leadership in electronically approving PIT refund dossiers in batches.
On usage instructions and implementation
User manuals for the applications are stored on the FTP server and sent via email along with announcements for each application upgrade to meet the requirements of the automated PIT refund process.
The Department of Technology, Digital Transformation, and Automation will announce the deployment schedule of the upgraded application versions through official communication channels.
