With the goal of taking taxpayers as the center of service, the Tax sector has promoted the application of information technology to simplify administrative procedures to the maximum.
Applying technology to tax refund
According to the report of the Tax Affairs Department - Tax Department ( Ministry of Finance ), with the goal of taking taxpayers as the center of service, the Tax sector has promoted the application of information technology to simplify administrative procedures to the maximum. In particular, since April 2025, the automatic personal income tax (PIT) refund process has been officially deployed nationwide, in line with the orientation of e-Government development.
This new process helps increase the use of available taxpayer information, while connecting to the national database, minimizing the time and effort required to fulfill tax obligations. People do not need to submit paper documents, and can track the processing progress via the Electronic Tax Portal or Etax mobile application.
The new regulations bring specific benefits to both taxpayers and tax authorities.
Firstly, for taxpayers, it saves time and effort (files are automatically processed within 3 working days); Fast and transparent (refunds are transferred directly to bank accounts); avoids loss of files; Promotes voluntary compliance (people are willing to declare correctly and pay in full thanks to the commitment to transparent tax refunds).
Second, for tax authorities, manual work is reduced, records are verified, processed and issued orders are issued automatically by the system. The automatic logic control process ensures compliance with regulations and limits professional errors. In addition, the process improves professionalism and modernity in the eyes of people and businesses, enhancing the image of the tax industry. In particular, because the system can quickly detect abnormalities in records, increasing the ability to control risks.
Positive results after more than 2 months of nationwide implementation
According to a report from the General Department of Taxation, as of June 10, 2025, 780,421 taxpayers have made personal income tax finalization, equivalent to 960,918 electronic declarations received and processed by the tax system.
Of these, there were 817,160 tax refund declarations, including: 610,750 tax refund declarations from the suggested system (accounting for 75%); 206,410 tax refund declarations not from the suggested system (accounting for 25%).
Notably, the system has automatically created refund records for 811,952 cases (accounting for 99.33%), of which: 355,357 records were automatically refunded, equivalent to VND 1,644 billion; 17,601 refund orders were signed and sent, equivalent to VND 1,277 billion.
Some localities with a high number of automatic completion records include: Ho Chi Minh City with 96,128 records, equivalent to 437.7 billion VND; Hanoi with 78,974 records, equivalent to 360.5 billion VND; Binh Duong with 15,711 records, equivalent to 52.6 billion VND; Da Nang with 7,292 records, equivalent to 30.9 billion VND.
Up to that point, the State Treasury (KBNN) has processed and paid 223,364 refund orders (equivalent to VND 1,009.9 billion). Of which, the level under VND 5 million is 158,650 records with a refund of VND 298.8 billion. Similarly, the levels of VND 5 - 10 million are: 36,424 records, VND 257 billion; from VND 10 - 50 million: 27,890 records, VND 423.9 billion; over VND 50 million: 400 records, VND 30.2 billion.
However, there were still 4,851 rejected orders, equivalent to VND27.6 billion. The Tax Department reviewed and processed 1,102 additional files with VND4.9 billion to be refunded.
In addition, there are about 456,595 cases that need to be processed manually, with a total refund amount of VND 3,227 billion. There have been 185,264 refund orders issued, equivalent to VND 1,311 billion.
The system is also continuing to process the remaining 5,208 records (accounting for 0.67%) to ensure completion of the process.
Despite positive results, the leader of the Tax Affairs Department - Tax Department (Ministry of Finance) said that the implementation still encountered some obstacles in 3 main groups of subjects: Tax authorities, treasury and taxpayers.
At the tax authority, there are still some technical errors that cause the return of orders: The seal sample has not been registered, the state budget year is incorrect, the creator and the signer are duplicated; the system generates errors when entering data with special characters, errors in the status of the electronic signature; some Tax Departments are slow to set up the configuration, or are still hesitant to sign automatic refund decisions; there is a lack of specific assignment to update and control the process; the process has not been disseminated to all staff.
At the State Treasury, the review and processing of refund orders still depends heavily on manual operations, leading to delays; mistakes in accounting information, incorrect locality codes, wrong chapters or budget years.
On the taxpayer side, problems arise due to some cases of incorrect information declaration, lack of deduction documents, incorrect number of dependents, incorrect accounts... In some cases, the automatic process is taken advantage of to make dishonest declarations.
Solutions to promote process improvement in the coming time
To continue to improve efficiency, the Tax sector and relevant parties need to synchronously implement many specific solutions.
Firstly, for taxpayers, it is necessary to install the eTax Mobile application to update tax liability information. It is necessary to check and update accurate identification information, bank account number, and prepare complete documents before submitting the refund application. It is necessary to pay the full amount of tax deducted to the budget to be eligible for automatic refund.
Second, for income paying units, it is necessary to make a detailed list of deducted taxes monthly and quarterly. It is necessary to issue electronic deduction certificates according to the new regulations in Decree 70/2025/ND-CP and Circular 32/2025/TT-BTC.
Third, tax authorities need to continue to seriously implement directive documents, for example: Official Letters 973/CT-NVT, 975/CT-NVT, 1557/CT-NVT. It is necessary to upgrade the application for receiving and processing electronic documents; improve the conditions for checking in the system, early warning of errors, integrate with banks and treasuries to connect data. It is necessary to organize specialized training courses for tax officials, with instructional videos and practical models; promote propaganda in the press and social networks so that people clearly understand the process and proactively declare and pay correctly.
The Tax Department sets a high target for the next phase to achieve a successful automatic completion rate of over 90%; processing time is 3 working days at most; system error records are less than 2%...
Deputy Director of the Tax Department Mai Son said that, in general, the current tax refund policy has a flexible mechanism to facilitate businesses. Accordingly, businesses that comply with the policy will be given priority for tax refunds. According to regulations, after 5 days, the tax authority will proceed with the tax refund in case the business provides complete information.
To facilitate tax refunds, nearly 80% of tax refund applications are processed under the mechanism of refund first, check later; only a small number of enterprises are subject to check first, refund later (mainly enterprises that refund for the first time or have risk factors). Policy problems or high-risk cases account for a very small proportion compared to the total number of tax refund applications each year.
Mr. Mai Son said that in general, the efforts of the tax authorities and the coordination from businesses and related parties have helped the tax refund process take place effectively.
"In the future, when amending the Law on Tax Administration, the Tax Department plans to restructure the business process to create a basis to support priority for quick tax refunds and automate procedures. The Ministry of Finance as well as the Tax Department will continue to listen to and evaluate comments to improve policies and processes, ensuring transparency and convenience for businesses," said the leader of the Tax Department.
Mr. Minh
Source: https://baochinhphu.vn/so-hoa-quy-trinh-hoan-thue-tncn-cu-hich-cai-cach-nganh-thue-102250714230146539.htm
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