On July 16th , 2019, General Department of Taxation has issued Official Letter No. 2813/TCT-DNNCN clarifying the entanglements of Thua Thien Hue Tax Department about dossiers for personal income tax (“PIT”) refund of income payer.
Accordingly, In case the income payer paid personal income tax by electronic method, when PIT refund arises, the income payer shall submit dossiers of request for refund in accordance with Clause 1, Article 23, Circular No. 92/2015/TT-BTC, in which the photocopies of PIT receipts shall be replaced by paper documents converted from electronic documents as prescribed in Article 7, Decree No. 165/2018/ND-CP dated 24/12/2018 issued by Government giving guidelines on electronic transactions in financial activities. General Department of Taxation noted the entanglements of Thua Thien Hue Tax Department about dossiers for PIT refund of the income payer and then would consider making amendments and supplements appropriate with practice as amending current policies.