Uni 12-01-2015 - Guidance on PIT refund procedures for those who receive Net salary

According to official letter No. 5954/TCT-TNCN:

1. In case, employees are foreigners receiving Net income and have the overpaid PIT amounts:

• If the individuals authorize taxpayers to finalize PIT, PIT refund is performed through taxpayers. Refundable PIT payment between taxpayers and individuals are complied with the agreements in the labor contract.
• If the individuals directly finalize PIT with tax authority, PIT refund is directly performed to the individuals. Refundable PIT payment between taxpayers and individuals are complied with the agreements in the labor contract.

2. Foreign individuals authorize taxpayers to finalize instead and refund PIT, if:

• Authorization letter is prepared in foreign country and in foreign language, it must be consularly legalized.
• Authorization letter is prepared in Viet Nam, in Vietnamese and foreign individuals propose for PIT refund into their accounts will not have to certify, notarize authorization letter.