Is it possible to submit a tax supplementary document when the tax authority issues a tax decision at the taxpayer's premises in Vietnam?

Vietnam: What does the tax supplementary document include?

Based on Clause 4, Article 47 of the Law on Tax Administration 2019, the tax supplementary document includes:

[1] Additional declaration form;

[2] Explanation of the additional declaration and related documents.

Is it possible to submit a tax supplementary document when the tax authority issues a tax decision at the taxpayer's premises in Vietnam?

According to Clause 2 and Clause 3, Article 47 of the Law on Tax Administration 2019 on tax supplementary document, the provisions are as follows:

tax supplementary document

1. If a taxpayer discovers errors or omissions in the tax declaration already submitted to the tax authority, they are allowed to submit a tax supplementary document within 10 years from the expiration date of the initial tax declaration for the tax assessment period with the errors, but before the tax authority or competent authority announces an inspection or audit decision.

2. When the tax authority, or competent authority, has announced an inspection or audit decision at the taxpayer's premises , the taxpayer is still allowed to submit a tax supplementary document; the tax authority shall impose administrative penalties on tax management violations as per Articles 142 and 143 of this Law.

3. After the tax authority, or competent authority, has issued conclusions and handling decisions regarding tax matters post-inspection or audit at the taxpayer's premises , tax supplementary document is regulated as follows:

a) Taxpayers may submit a tax supplementary document if it increases the tax payable, reduces deductible tax, or decreases exempted, reduced, or refunded tax and is subject to administrative penalties on tax management violations as per Articles 142 and 143 of this Law;

b) In cases where taxpayers discover errors or omissions in the tax declaration that reduce tax payable or increase deductible, exempted, reduced, or refunded tax, actions are taken according to the regulation on resolving tax complaints.

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Thus, according to the regulations, it is permissible to submit a tax supplementary document when the tax authority issues a tax decision at the taxpayer's premises .

Is it possible to submit a tax supplementary document when the tax authority issues a tax decision at the taxpayer's premises in Vietnam? (Image from the Internet)

What is the deadline for submitting tax supplementary document in Vietnam?

Based on Clause 1, Article 55 of the Law on Tax Administration 2019, the rules for tax supplementary documents are as follows:

Tax Payment Deadline

1. For taxpayers calculating their tax, the payment deadline is the last day of the submission deadline of the tax declaration. For tax supplementary documents, the deadline is the submission deadline of the tax declaration for the period with errors.

For corporate income tax, provisional payments are made quarterly, with the payment deadline being the 30th of the first month of the following quarter.

For crude oil, the payment deadline for resource tax and corporate income tax for each crude oil sale is 35 days from the sale date for domestically sold crude oil or from the customs clearance date according to customs laws for exported crude oil.

For natural gas, the payment deadline for resource tax and corporate income tax is monthly.

2. For tax calculated by the tax authority, the payment deadline is the deadline specified in the tax authority's notification.

3. For other revenues belonging to the state budget from land, water resource exploitation rights, mineral resource rights, registration fees, and license fees, deadlines follow the regulations of the Government of Vietnam.

4. For export and import goods subject to tax as per tax laws, the payment deadlines are as per the Law on Export and Import Duties; if additional tax arises after customs clearance or goods release, the deadlines for additional tax payment are as follows:

a) The deadline for tax supplementary document and determined tax payment follows the initial customs declaration deadline;

b) The deadline for tax payment on goods requiring analysis or assessment to determine the exact tax payable; goods without an official price at the time of customs declaration; goods with indeterminate additional customs value adjustments at the time of customs declaration are as specified by the Minister of Finance.

Thus, the deadline for submitting a tax supplementary document is the same as the submission deadline of the tax declaration for the period with errors.