Uni 18-07-2014 - Guidance on PIT refund

According to official letter No. 2571/TCT-TNCN:

1. Individuals having incomes from many places must be responsible for summarizing the incomes, declaring PIT finalization if there are additional tax amounts or redundant amounts proposed for refund, or offset in the next period. In case, taxpayers have incomes from many places but declared in one place, tax authority notifies taxpayers of explaining or adding more information, documents. On basis of violation, tax authority will decides tax administration violation.
2. In case, if tax authority is handling refund files, requires taxpayers to explaining the files, organizations, individuals still submit finalization files (before issuing tax inspection, examination decisions). To manage tax risks, firstly, tax authority checks and then refunds tax within 10 years as from issuing the tax refund decision.
3. In case, individuals directly finalize with tax authority but still authorize taxpayers to finalize instead of penalty to individuals for tax administration violation behaviors.

If individuals do not authorize tax finalization, but income payers grant tax withholding certificate and perform finalization on behalf of individuals, income payers will be penalty for    tax administration violation