Công văn số 9292/BTC-TCT về việc hoàn trả số thuế thu nhập đối với người có thu nhập cao nộp thừa tính đến hết năm 2008 thông qua cơ quan chi trả thu nhập do Bộ Tài chính ban hành

OFFICIAL LETTER

ON PERSONAL INCOME TAX REFUND

To: Provincial-level Tax Departments

The Ministry of Finance has received official letters and feedback from several provincial-level Tax Departments and enterprises requesting the refund of the overpaid amounts of income tax on high-income earners (PIT) by the end of 2008 via income payers. Regarding this matter, the Ministry of Finance gives its opinions as follows:

Considering the practical situations of entities eligible for refund of the overpaid PIT amounts by the end of 2008 and the proposals of provincial-level Tax Departments and enterprises, in order to facilitate tax refund for both laborers and income payers, the Ministry of Finance approves the refund of the overpaid PIT amounts via income payers to each individual laborer. Income payers shall send to tax offices official letters requesting permission for carrying out procedures to refund overpaid tax amount to their laborers who are eligible for tax refund, and committing to take responsibility before law for the refunded tax amounts.

From January 1, 2009, the refund of PIT complies with Point 3, Section II, Part B of the Finance Ministry’s Circular No. 84/2008/TT-BTC of September 30, 2008, guiding the implementation of a number of articles of Law on Personal Income Tax and the Government’s Decree No. 100/2008/ND-CP of September 8, 2008, detailing a number of articles of the Law on Personal Income Tax.

The Ministry of Finance requests provincial-level Tax Departments to comply with the above guidance and guide income payers and taxpayers in the implementation.

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