How do taxpayers authorize tax settlement? How to look up tax settlement information? What is the eTax Mobile application?

Individuals who have one source of income from an employment contract of 3 months or more and have incidental income from other sources averaging no more than 10 million VND per month during the year, and have already had 10% personal income tax deducted, are eligible to file a tax return for this incidental income if they do not wish to do so.

Individuals not falling under the above-mentioned cases must directly settle their personal income tax with the tax authorities to determine their tax liability. If an individual authorizes someone else to settle their tax liability improperly, the tax authorities will inspect, verify, require the individual to fulfill their obligations, and collect the tax as prescribed.

How do I look up my personal income tax return information?

The eTax Mobile application now has a "Tax Settlement Information Lookup" function to help individuals look up information about their income, such as: income sources from paying organizations during the year, the amount of personal income tax withheld, and deductions. This information is compiled by the Tax authorities from data declared by the organizations paying the individual's income to the Tax authorities and serves as a basis for individuals to understand and monitor their personal income tax settlement obligations.

What is the eTax Mobile app?

In addition, the Tax Department has now implemented a system of sending notifications regarding personal income tax finalization obligations via email and the eTax Mobile application before the tax finalization deadline for individual taxpayers who have an electronic tax account and use the eTax Mobile application.

In addition, individual taxpayers with outstanding tax debts will receive tax debt notifications via the email address provided to the tax authority and their registered electronic tax account.

Currently, the tax authorities are actively promoting the proactive installation and registration of the Etax mobile application to taxpayers, encouraging them to provide their email addresses and promptly update the latest information to the tax authorities so that taxpayers can stay informed about their tax debt status.

Delayed personal income tax refund

According to information from the General Department of Taxation, some cases of delayed processing of personal income tax refunds are due to: taxpayers submitting tax returns to the wrong tax authority; under-declaring taxable income; incorrectly declaring the period of dependent deductions or declaring dependents who do not meet the eligibility criteria for deductions; under-declaring mandatory insurance contributions; incorrectly declaring the amount of personal income tax withheld/provisionally paid during the year compared to the data compiled by the tax authority or providing insufficient tax withholding/payment documents;…

In the coming period, the General Department of Taxation will continue to direct tax authorities to actively implement various forms of communication and support programs and plans to assist and resolve difficulties for taxpayers in understanding policies and completing tax returns correctly.

In addition, to support taxpayers in settling their personal income tax and receiving tax refunds more conveniently and accurately, the Tax Department has been and continues to promote the upgrading of information technology applications (eTax Mobile, Icanhan).

Accordingly, the application will be upgraded to support taxpayers in identifying the location for submitting personal income tax refund applications as prescribed, and to provide complete information for tax declaration and settlement (information on income sources, tax withheld, information on registration for dependent family allowance deductions, social insurance contributions, etc.).

According to data from the Ho Chi Minh City Tax Department, in the first six months of 2024, the department received a total of 174,478 applications for personal income tax refunds, an increase of 38% compared to the same period in 2023 (equivalent to an increase of 48,255 applications).

The results show that 106,544 cases have been resolved, an increase of over 8% compared to the same period in 2023 (98,561 cases); 26,094 cases are still being processed and have not yet received final results (including: 15,510 cases that have been fully resolved and 10,584 cases that do not meet the requirements for full resolution).