Automatic personal income tax refund: What to do when you discover that your tax code has been "borrowed" to falsely declare your income?

ANTD.VN - The General Department of Taxation has upgraded the eTax Mobile and iCanhan applications to support individuals in sending feedback electronically to tax authorities about their misdeclared income or false income declaration.

The General Department of Taxation has just issued the “Automatic personal income tax refund procedure” according to Decision No. 108/QD-TCT of the General Director of the General Department of Taxation. This procedure will be implemented from the 2024 personal income tax settlement period.

The automatic personal income tax (PIT) refund process will help taxpayers proactively fulfill their tax obligations, while improving tax management efficiency through IT applications. However, many taxpayers still have concerns about settlement records and the automatic tax refund process. The General Department of Taxation has provided information to clarify a number of issues that taxpayers are concerned about.

How to file a tax refund?

In order for taxpayers' personal income tax refund dossiers to be processed automatically, conveniently, accurately and effectively, the General Department of Taxation encourages taxpayers to use the "Suggested personal income tax finalization declaration" function and link and register bank account numbers (name and verified) on electronic tax applications such as: eTax Mobile; Electronic tax application for individuals (iCanhan) to submit personal income tax refund dossiers.

With the function "Suggested personal income tax finalization declaration", the system automatically synthesizes data and pre-fills the indicators on the personal income tax finalization declaration of the taxpayer based on the declaration database of the income paying organization, tax registration data, overview data on tax obligations, and debts of taxpayers nationwide.

Taxpayers use the eTax Mobile application and the iCanhan application of the General Department of Taxation to check information on the "Suggested Personal Income Tax Finalization Declaration" automatically generated by the system.

In case the taxpayer agrees with the suggested information on the suggested Personal Income Tax Finalization Declaration, the taxpayer confirms and submits the finalization dossier on the application.

In case the taxpayer does not agree with the suggested information on the suggested Personal Income Tax Finalization Declaration, the taxpayer shall correct the information in the corresponding indicators, supplement the reasons for the difference and submit the finalization dossier with supporting documents.

Personal income tax refund data processing steps can be fully automated.

After the taxpayer submits the personal income tax refund application, the system automatically receives and classifies the application based on the comparison of conditions according to the process.

In case the dossier is classified by the system as eligible for automatic processing, the system automatically generates a Tax Refund Decision (or a Decision on Refund and Offset of State Budget Revenue) and an Order to Refund State Budget Revenue (or an Order to Refund and Offset of State Budget Revenue) to be transferred to the Head of the tax authority for electronic signature. After the Head of the tax authority electronically signs, the system automatically transfers the Refund Order to the State Treasury to transfer the refund to the taxpayer's account.

Thus, for personal income tax refund dossiers that are eligible for automatic processing, there is only one step that requires the Head of the tax authority to electronically sign and issue the Tax Refund Decision (or the Decision on refund and offset of State budget revenue) and the Order on refund of State budget revenue (or the Order on refund and offset of State budget revenue) according to the law. All data processing steps have been automatically performed by the system.

In case the dossier has data that does not meet the automatic processing conditions, based on the classification results of the system and support tools, the dossier processing department will perform the processing steps within 03 working days from the date of receiving the dossier.

What to do when you discover your income has been misreported?

A situation that individual taxpayers should pay attention to may occur in practice, which is in the case where an enterprise uses individual information (Name, Tax Code, CCCD number) to declare and calculate salary and wage expenses when determining corporate income tax obligations while there is no actual income payment to the individual, which may affect the individual's personal income tax settlement obligation.

Regarding this situation, the General Department of Taxation has predicted that problems will arise to deploy the upgrade of the eTax Mobile and iCanhan applications, thereby supporting individuals to send feedback electronically to tax authorities about their incorrect or false income declarations.

Accordingly, when a taxpayer sends feedback via eTax Mobile or iCanhan, the system will automatically send feedback information to the email address of the reported business, and at the same time send it to the tax authority managing the business and the tax authority processing the taxpayer's file.

Based on the information provided by taxpayers, tax authorities promptly take measures to check and verify information and take strict measures against enterprises that use individuals' information to declare and calculate expenses while not actually paying income to individuals.

In addition, to control after personal income tax refund, the IT application system of the Tax sector periodically and quarterly automatically synthesizes data to warn and automatically provide a list to the tax authority about organizations and individuals paying income and deducting personal income tax, making additional declarations that change the tax liability information of individuals who have received personal income tax refunds so that the file processing department has a basis to handle post-refund control and recover tax refunds (if any).

Source: https://www.anninhthudo.vn/hoan-thue-thu-nhap-ca-nhan-tu-dong-lam-gi-khi-phat-hien-bi-muon-ma-so-thue-khai-khong-thu-nhap-post603995.antd