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Giấy phép số 4978/GP-TTĐT do Sở Thông tin và Truyền thông Hà Nội cấp ngày 14 tháng 10 năm 2019 / Giấy phép SĐ, BS GP ICP số 2107/GP-TTĐT do Sở TTTT Hà Nội cấp ngày 13/7/2022.
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The tax authorities are accelerating digitalization with an automatic personal income tax refund mechanism, reducing processing time to a maximum of three working days. Submitting the final settlement electronically is a necessary condition, but not sufficient to trigger automatic refund disbursement. The tax authority specifies that the system only activates the 3-day disbursement process when the income payer has completed submitting the personal income tax already withheld to the state budget. In addition, the data declared on the individual’s electronic tax return, including total taxable income, deductions, and the amount requested for refund, must match exactly the data compiled and stored by the authorities. Any discrepancy or conduct of declaring higher refund amounts without legal basis will result in the file being removed from the automatic processing stream and redirected to manual review, delaying processing. To ensure smooth automatic processing, the tax authorities encourage taxpayers to proactively verify personal information such as name, Citizen ID number, and dependent information, ensuring consistency with the National Population Database. Notably, current law does not apply penalties for late filing of refund applications. Due to this, taxpayers are not required to submit during peak months of April or May. Deliberately delaying filing to mid-year, after the payment data has been finalized by the payer, helps avoid system congestion and ensures automatic processing and disbursement within the 3-day timeframe.

Premium gym chains are entering a “golden era” that is ending or already in decline, as rising operating costs collide with shifting consumer preferences toward more flexible, community-based ways to exercise. Long-term memberships are shrinking, margins are pressured by higher rents and facility expenses, and competition from smaller, more personalized…