Is it possible to submit supplementary documents to the tax declaration dossier after the tax authority announces the inspection decision in Vietnam?

Is it possible to submit supplementary documents to the tax declaration dossier after the tax authority announces the inspection decision in Vietnam?

According to Clause 1, Article 47 of the Tax Administration Law 2019:

Tax dossier supplementation

1. 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 inspection or audit.

2. When the tax authority or a competent authority has announced the decision on tax inspection or tax audit on the taxpayer’s premises, the taxpayer is still allowed to provide supplementary documents; the tax authority shall impose administrative penalties for the violations specified in Article 142 and 143 of this Law.

3. After the tax authority or competent authority issues a conclusion or tax decision when the inspection is done:

a) The taxpayer may provide supplementary tax documents if they increase the tax payable or reduce the deductible tax, exempted tax or refundable tax, and shall face administrative penalties for the violations specified in Article 142 and Article 143 of this Law;

b) If the supplementation leads to a decrease in the tax payable or an increase in the deductible tax, exempted tax or refundable tax, the taxpayer shall follow procedures for filing tax-related complaints.

4. Supplementary documents include:

a) The supplementary tax declaration;

b) The explanation for the supplementation and relevant documents.

5. Supplementary tax documents on exports and imports shall be provided in accordance with customs laws.

Thus, 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 inspection or audit.

However, supplementary documents may be provided before the tax authority or a competent authority announces a tax inspection or audit decision.

When the tax authority or competent authority has announced the decision on tax inspection or tax audit on the taxpayer’s premises, the taxpayer is still allowed to provide supplementary documents; the tax authority shall impose administrative penalties for the violations specified in Articles 142 and 143 of the Tax Administration Law 2019.

Is it possible to submit supplementary documents to the tax declaration dossier after the tax authority announces the inspection decision in Vietnam? (Image from the Internet)

When is the deadline for submitting annual tax declaration dossiers in Vietnam?

According to Clause 2, Article 44 of the Tax Administration Law 2019, the deadline for submitting annual tax declaration dossiers in Vietnam is:

- For annual tax finalization dossiers: the last day of the 3rd month from the end of the calendar year or fiscal year. For annual tax declaration dossiers: the last day of the first month from the end of the calendar year or fiscal year

- For annual personal income tax finalizations prepared by income earners: the last day of the 4th month from the end of the calendar year;

- For presumptive tax declarations prepared by household businesses and individual businesses: the 15th of December of the preceding year. For new household businesses and individual businesses: within 10 days from the date of commencement of the business.

What does the annual tax declaration dossier in Vietnam include?

According to Clause 3, Article 43 of the Tax Administration Law 2019:

Tax declaration

1. The tax declaration dossier of taxes that are declared and paid monthly is the monthly tax declaration.

2. The tax declaration dossier of taxes that are declared and paid quarterly is the quarterly tax declaration.

3. The tax declaration dossier of taxes that are declared and paid annually is:

a) The annual tax declaration dossier, which consists of the annual tax declaration and other documents relevant to the tax payable; or

b) The terminal tax declaration dossier, which consists of the annual tax finalization, the annual financial statement, the declaration of related-party transactions and other documents relevant to tax finalization.

4. The tax declaration dossier of taxes that are declared and paid every time they are incurred consists of:

a) The tax declaration;

b) Invoices, contracts and other documents relevant to the tax liability as prescribed by law.

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Thus, the annual tax declaration dossier in Vietnam includes:

- The annual tax declaration dossier includes the annual tax declaration form and other documents relevant to the tax payable;

- The annual tax finalization dossier includes the annual tax finalization declaration, the annual financial statement, the declaration of related-party transactions and other documents relevant to tax finalization.