How long does it take to process personal income tax refund?

In response to this question, the Tax Department said that according to the provisions of Article 75 of the Law on Tax Administration No. 38/2019/QH14, for dossiers subject to pre-tax refund, the latest is 6 working days from the date the tax authority notifies the acceptance of the dossier and the deadline for processing the tax refund dossier.

The tax authority must decide to refund the taxpayer or notify the taxpayer of non-refund if the application does not meet the conditions for a tax refund.

In case the information declared on the tax refund dossier is different from the management information of the tax authority, the tax authority shall notify in writing the taxpayer to explain and supplement the information. The time for explaining and supplementing the information is not included in the time limit for processing the tax refund dossier.

For dossiers subject to pre-refund inspection, no later than 40 days from the date the tax authority issues a written notice of acceptance of the dossier and the deadline for processing the tax refund dossier, the tax authority must decide to refund the taxpayer or not to refund the taxpayer if the dossier does not meet the conditions for tax refund.

The tax authority must decide to refund the tax to the taxpayer or notify the taxpayer of the non-refund if the application does not meet the conditions for a tax refund. (Illustration photo)

The National Assembly Standing Committee recently voted to approve a resolution adjusting the family deduction level of personal income tax, applicable from the 2026 tax period.

Accordingly, the deduction level is increased to 15.5 million VND/month for taxpayers and 6.2 million VND/month for each dependent.

According to calculations, an individual taxpayer (if there are no dependents) with an income of 17 million VND/month, after deducting 10.5% insurance premiums, will have 1.785 million VND plus 15.5 million VND (deduction for the taxpayer himself), so he does not have to pay tax (the income exceeding 17.285 million VND/month will be subject to tax with a tax rate starting from 5%).

In case an individual taxpayer has 1 dependent with an income of 24 million VND/month, after deducting insurance premiums (2.52 million VND) plus 15.5 million VND (deduction for the taxpayer himself), plus 6.2 million VND (deduction for 1 dependent), he will not have to pay tax (the income exceeding 24.22 million VND/month will be subject to tax with a tax rate starting from 5%).

In case the individual taxpayer has 2 dependents, in this case the income level of 31,155 million VND/month is still not subject to tax (the income exceeding 31,155 million VND/month will be subject to tax with a tax rate starting from 5%).

HOANG DUNG

Source: https://vtcnews.vn/xu-ly-hoan-thue-thu-nhap-ca-nhan-dien-ra-bao-lau-ar985064.html