Do individuals who directly finalize Personal Income Tax (PIT) with the tax authority need to submit a tax refund dossier?

During the process of finalizing Personal Income Tax (PIT), many employees and accountants often ask: if an individual directly finalizes tax with the tax authority and has overpaid tax, is it necessary to submit a separate tax refund dossier?

A proper understanding of legal regulations not only helps taxpayers comply correctly with procedures but also avoids unnecessary administrative steps. The content below clarifies the latest regulations on this matter based on current legal documents.

Regulations on tax refunds when individuals directly finalize PIT

Pursuant to Section 5 of the administrative procedures amended, supplemented, or abolished in the field of tax administration under the authority of the Ministry of Finance, issued together with Decision No. 216/QĐ-BTC (2026), the procedure for resident individuals earning income from salaries and wages is as follows:

“5. Tax finalization declaration / Tax refund for resident individuals earning income from salaries and wages who directly finalize tax with the tax authority
Procedure:
Step 1.
Case (1): Tax finalization declaration for resident individuals earning income from salaries and wages who directly finalize tax with the tax authority: Individuals subject to finalization shall prepare tax declaration dossiers and submit them to the tax authority. The deadline for submission is the last day of the fourth month from the end of the calendar year.

Case (2): Tax refund for resident individuals earning income from salaries and wages who directly finalize tax with the tax authority: If an individual has overpaid tax, they are not required to submit a separate tax refund dossier. Instead, they only need to declare the refundable amount in indicator [46] – “Tax refundable to the taxpayer” or indicator [47] – “Tax offset against payable state budget amounts” in the PIT finalization declaration form No. 02/QTT-TNCN.”

Accordingly, under Decision No. 216/QĐ-BTC (2026), if an individual earning income from salaries or wages directly finalizes tax with the tax authority and has overpaid tax, they are not required to submit a separate tax refund dossier.

Instead, the individual only needs to declare the refundable tax amount in:

• Indicator [46] – “Tax refundable to the taxpayer”; or
• Indicator [47] – “Tax offset against payable state budget amounts”

in the PIT finalization declaration form No. 02/QTT-TNCN.

This regulation helps simplify administrative procedures in tax management and creates more favorable conditions for taxpayers when fulfilling their annual tax obligations.

Cases where individuals are eligible for PIT refunds

Pursuant to Clause 2, Article 6 of the Personal Income Tax Law 2025 on tax administration:

“Based on this Law, the Government shall stipulate annual tax periods for income from business activities, salaries, and wages of resident individuals; tax periods per occurrence for other incomes of resident and non-resident individuals; timing for determining taxable income; tax finalization; tax refund in cases where the tax already paid exceeds the payable tax or where tax is not yet payable; and responsibilities for withholding, declaring, and paying taxes on behalf of taxpayers in accordance with the Law on Tax Administration.”

Accordingly, individuals are entitled to PIT refunds in the following cases:

• The tax already paid exceeds the tax payable; or
• The individual’s income does not reach the taxable threshold.

Tax refunds typically arise after PIT finalization when the tax withheld during the year exceeds the actual tax liability.

Taxable income from salaries and wages

Under Clause 2, Article 3 of the Personal Income Tax Law 2025, except for tax-exempt income specified in Article 4, taxable income from salaries and wages includes:

• Salaries, wages, and amounts of a similar nature
• Remuneration and benefits in cash or in kind
• Allowances, subsidies, and other income, except for certain exempt items such as:
  • Preferential allowances for persons with meritorious services
  • Defense and security allowances
  • Hazardous or dangerous job allowances
  • Regional and attraction allowances
  • Allowances paid by Vietnamese agencies abroad
  • Emergency hardship allowances, occupational accident or disease benefits
  • One-time childbirth or adoption allowances
  • Retirement lump-sum benefits, survivorship benefits
  • Severance and job-loss allowances
  • Social protection benefits and other non-wage-related allowances as prescribed by the Government

Accurately determining taxable income is a critical basis for calculating tax obligations and properly finalizing PIT.

03 conditions for automatic PIT refund

For individuals directly finalizing PIT, tax authorities have implemented an automatic refund mechanism to shorten processing time.

According to tax authority guidance, a PIT refund dossier will be processed automatically if it meets the following three conditions:

Condition 1: Declared information matches tax authority data

• Declared data must match the aggregated data reported by income-paying organizations
• Indicator 20: Total taxable income matches system data
• Indicator 45: Refund amount ≤ aggregated data
• No modification of pre-filled data
• Citizen ID corresponds to a single tax code

Condition 2: Income-paying organizations have fulfilled tax obligations

• No outstanding tax liabilities under sub-item 1001
• Bank account information matches banking system data
• Taxpayer has linked their bank account on eTax Mobile
• Previous tax finalizations have been completed

Condition 3: No special tax reduction dossiers attached

The tax finalization declaration must not include tax reduction requests due to:

• Natural disasters
• Fires
• Serious illnesses

If all conditions are met, the tax authority’s IT system will automatically generate a refund proposal, issue a refund decision, and process payment within 03 working days from the receipt notice.

If not eligible for automatic refund, the dossier will be transferred to tax officers for manual review.

What to do if not eligible for automatic tax refund?

In practice, not all PIT finalization dossiers qualify for automatic refunds. In such cases, taxpayers should proactively:

Contact tax authorities

• Identify the managing tax authority
• Call or visit the one-stop department
• Provide the electronic dossier code for quick checking

Verify tax identification data

• Check personal information on eTax or eTax Mobile
• Ensure only one valid tax code exists
• Correct any discrepancies with the tax authority

Reconcile data with income-paying organizations

• Collect withholding certificates and income confirmations
• Compare with tax system data
• Verify total income, tax withheld, and employment duration

In case of discrepancies:

• Contact the employer’s accounting department
• Request data correction or supplementation

Common issues include:

• Missing income months
• Incorrect withholding amounts
• Income from former employers not properly reported

Proactive coordination helps speed up refund processing and reduces delays.

Conclusion

From the above regulations, it can be seen that when individuals directly finalize PIT with the tax authority and have overpaid tax, they are not required to submit a separate tax refund dossier.

Instead, they only need to declare the refundable amount in the relevant indicators on the PIT finalization declaration form No. 02/QTT-TNCN. This regulation simplifies administrative procedures and facilitates taxpayers in fulfilling their tax obligations.