Automatic Personal Income Tax (PIT) refund from 2025

According to Decree 117/2025/ND-CP, from 2025, tax authorities will implement an automatic personal income tax refund mechanism with close coordination from income-paying organizations.

Main content of the regulation

• Applicable subjects:  Employees receiving income from paying organizations in Vietnam

• Responsibilities of the paying organization:

  • Deduct and pay personal income tax on behalf of employees

  • Register and provide complete personal information to the tax authorities.

  • Make settlement and authorization in accordance with regulations

  • Support employees to receive tax refunds quickly and transparently

Meaning of the regulation

The automatic tax refund mechanism helps taxpayers save time, reduce cumbersome administrative procedures and increase transparency in tax management.

Details of the regulation are shown in the figure below:

If you have any questions about automatic personal income tax refunds or the obligations of income paying organizations, the Vinex team is ready to support and advise in detail.

Send us a message or call hotline 0981 111 811  to schedule a private consultation.