What are the instructions on filing supplementary tax returns for VAT declaration dossiers in 2024 according to Circular 80? What are supplementary documents for VAT declaration dossiers in Vietnam in 2024?
- Vietnam: What are the instructions on filing supplementary tax returns for VAT declaration dossiers in 2024?
- What are supplementary documents for VAT declaration dossiers in Vietnam in 2024?
- Will late payment interest be charged in the case of supplementation of the tax declaration dossiers in Vietnam?
Vietnam: What are the instructions on filing supplementary tax returns for VAT declaration dossiers in 2024?
Taxpayers prepare supplementary tax returns for VAT declaration dossiers in 2024 using Form 01/KHBS issued with Circular 80/2021/TT-BTC.
>> Form 01/KHBS here
Taxpayers shall follow the instructions below when filing supplementary tax returns for VAT declaration dossiers in 2024:
[1] Fill in the form code of the supplementary tax return form.
[2] Fill in the electronic transaction code of the initial declaration form that needs to be supplemented or adjusted.
[3] Fill in the tax period of the initial declaration form that needs to be supplemented or adjusted.
[4] Fill in the sequence number of the supplementary tax return form compared to the initial declaration form that has been accepted by the tax authority.
[5] Fill in the taxpayer's tax identification number.
[6] Fill in the tax agent's tax identification number (if applicable).
[7] Determine the tax amount to be paid, late payment penalties (if applicable), the deducted tax amount, or the requested adjusted tax increase/decrease between the supplementary tax return form and the previous consecutive declaration form that has been submitted and accepted by the tax authority. For example:
- Supplementary tax return form 1: The difference between the first supplementary tax return form and the initial declaration form of the tax period.
- Supplementary tax return form 2: The difference between the second supplementary tax return form and the first supplementary tax return form of the tax period.
In Section A, taxpayers filing supplementary tax returns need to ensure:
- The total adjusted tax amount in Item [10] and Item [11] of Section A of this form is equal to the total adjusted tax amount in Item [07] of Section A of the explanatory statement of the supplementary tax return form (Form 01-1/KHBS). Specifically, Item [10] + [11] of this form = Item [07] of Form 01-1/KHBS.
- The adjusted deducted tax amount in Item [12] of this form is equal to Item [08] of Form 01-1/KHBS.
- The requested adjusted tax amount to be refunded or paid in Item [13] of this form is equal to Item [09] of Form 01-1/KHBS.
[8] The information in the <...> brackets in this table is only an example, so taxpayers need to fill in the information according to their specific supplementary declaration.
[9] Taxpayers shall declare and repay the incorrect amount of tax refunded to the state budget when they discover it themselves.
[10] Fill in the amount of recovered tax difference between the supplementary tax return form and the previous consecutive declaration form. For example:
- Supplementary tax return form 1: The difference between the first supplementary tax return form and the initial declaration form of the tax period.
- Supplementary tax return form 2: The difference between the second V form and the first supplementary tax return form of the tax period.
[11] Fill in the information on the decision to refund tax according to the refunded amount. If there are multiple decisions, fill in multiple lines corresponding to each refunded amount.
[12] Fill in the information on the order to refund tax according to the refunded amount. If there are multiple orders, fill in multiple lines corresponding to each refunded amount.
What are the instructions on filing supplementary tax returns for VAT declaration dossiers in 2024 according to Circular 80? What are supplementary documents for VAT declaration dossiers in Vietnam in 2024? (Image from the Internet)
What are supplementary documents for VAT declaration dossiers in Vietnam in 2024?
Pursuant to the provisions of Article 47 of the Law on Tax Administration 2019, In case the tax declaration dossier submitted to the tax authority is erroneous or inadequate, supplementary documents may be provided within 10 years from the deadline for submission of the erroneous or inadequate tax declaration dossier but before the tax authority or a competent authority announces a decision on tax document examination.
Supplementary documents include:
- The supplementary tax return;
- The explanation for the supplementation and relevant documents.
Will late payment interest be charged in the case of supplementation of the tax declaration dossiers in Vietnam?
Pursuant to the provisions of Article 59 of the Law on Tax Administration 2019, in the case of supplementation of the tax declaration dossier, late payment interest shall be charged as follows:
- If the supplementation of the tax declaration dossier leads to an increase in the amount of tax payable, or the tax authority or inspecting authority finds that tax is understated, late payment interest shall be charged on the increase in tax over the period from the day succeeding the initial deadline or the deadline for tax payment of the initial customs declaration;
- If the supplementation of the tax declaration dossier leads to a decrease in the amount of refundable tax, or the tax authority or inspecting authority finds that refundable tax is smaller than the refunded tax, late payment interest shall be charged on the excessively refunded tax, which has to be paid back to state budget, over the period from the day on which tax is refunded;
If the supplementation of the tax declaration dossier leads to a decrease the tax payable or the tax authority discovers a decrease in the tax payable, the late payment interest may be adjusted accordingly
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