Below are the five most common mistakes that cause personal income tax (PIT) refund applications in 2024 to be returned or delayed. Taxpayers should review carefully to avoid unnecessary issues.
1. Individuals have authorized the income-paying organization to finalize tax settlement on their behalf but still submit a separate refund application.
2. The income-paying organization has not yet remitted the tax withheld on behalf of the individual to the state budget, or the individual still has outstanding tax liabilities or late payment interest at the time of submitting the refund application.
3. Individuals did not register dependents with the income-paying organization but submitted the refund dossier to the tax authority managing that organization.
4. Incorrect declarations in tax dossiers, including:
On Form 02/QTT-PIT: the amount of tax withheld by the income-paying organization is incorrectly declared in item CT35 instead of CT34.
Missing dependent tax identification numbers on Form 02-1/BK-QTT-PIT and failure to provide supporting documents for dependents other than parents, spouse, or children when requested by the tax authority.
In supplementary declarations, the additional tax payable stated on the adjusted return does not match the explanation in the supplementary declaration report.
Incorrect personal information compared to registered records, such as address, bank account details, etc.
5. Discrepancies between data declared by the individual and the income-paying organization, including differences in total taxable income, family deductions, deductible insurance contributions, and tax already withheld.
Tax authority for PIT finalization when income is earned from multiple sources
1. The tax authority managing the income-paying organization, if family deductions are applied at that organization.
2. The tax authority at the individual’s place of residence, in the following cases:
No family deductions are applied at any income-paying organization; or
At the time of tax finalization, the individual is not working for any organization.
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