Personal income tax refund only when having tax code

In case of personal income tax refund in 2011, but only registered and had personal income tax code in 2012, then tax refund will be considered.

Answering questions in the case of personal income tax refund in 2011, but only registered and had personal income tax code in 2012, the General Department of Taxation provides the following instructions:

According to the provisions of Article 46 of Circular No. 28/2011/TT-BTC dated February 28, 2011 of the Ministry of Finance guiding the implementation of a number of articles of the Law on Tax Administration, guiding the implementation of Decree No. 85/2007/ND-CP dated May 25, 2007 and Decree No. 106/2010/ND-CP dated October 28, 2010 of the Government, personal income tax refund only applies to individuals who have a tax code.

At point 3, Section II, Part D, Circular No. 84/2008/TT-BTC dated September 30, 2008 of the Ministry of Finance guiding the implementation of a number of articles of the Law on Personal Income Tax and guiding the implementation of Decree No. 100/2008/ND-CP dated September 8, 2008 of the Government guides: Personal income tax refund only applies to individuals who have registered for tax and have a tax code.

Based on the above instructions, in case an individual newly registers and has a personal income tax code to declare in the 2011 personal income tax refund application, the 2011 personal income tax refund application will be considered for a refund./.

According to (Chinhphu.vn) - LT