Shall the supplementary documents be provided after the decision on tax inspection or tax audit has been announced in Vietnam?

Shall the supplementary documents be provided after the decision on tax inspection or tax audit has been announced in Vietnam?

Based on Article 47 of the Law on Tax Administration 2019, detailed provisions on tax dossier supplementation are as follows:

Tax dossier supplementation

1. Taxpayers who detect errors or omissions in the submitted tax declaration dossiers may amend them within 10 years from the expiration of the submission deadline for the tax period with errors, provided this is prior to the tax authority or competent authority announcing an inspection or examination decision.

2. If the tax authority or competent authority has already announced the decision on tax inspection or tax audit at the taxpayer's office, the taxpayer is still allowed to amend the tax declaration dossier; the tax authority will impose administrative fines for tax management violations as stipulated in Articles 142 and 143 of this Law.

3. After the tax authority or competent authority has issued conclusions or decisions on tax handling post-inspection, examination at the taxpayer's office, the amendment of the tax declaration dossier is regulated as follows:

a) Taxpayers can amend the tax declaration dossier if it increases the payable tax amount, reduces the deductible tax amount, or decreases the exempted, reduced, or refundable tax amount and are subject to administrative fines for tax management violations as stipulated in Articles 142 and 143 of this Law;

b) In cases where taxpayers discover errors or omissions in the tax declaration dossier that, if amended, reduce the payable tax amount or increase the deductible, exempted, reduced, or refundable tax amounts, they must follow the tax complaint resolution regulations.

4. The dossier for Tax dossier supplementation includes:

a) Amended declaration form;

b) Explanation of amendments and related documents.

5. For export and import goods, amendments to the tax declaration dossier shall follow customs law regulations.

Thus, according to the above regulations, after the inspection or examination decision has been announced, taxpayers are still permitted to amend the tax declaration dossier for the tax period with errors.

Shall the supplementary documents be provided after the decision on tax inspection or tax audit has been announced in Vietnam? (Image from the Internet)

Where to submit the tax declaration dossier in Vietnam?

According to Article 45 of the Law on Tax Administration 2019, the specific regulations on locations for submitting tax declaration dossiers are as follows:

- Taxpayers shall submit tax declaration dossiers at the directly managing tax authority.

- In cases of submitting tax declaration dossiers through the one-stop service mechanism, the location for submission is determined by the regulations of that mechanism.

- The location for submitting tax declaration dossiers for export, import goods is regulated by the Customs Law.

- The Government of Vietnam prescribes the location for submitting tax declaration dossiers for the following cases:

+ Taxpayers with multiple production and business activities;

+ Taxpayers conducting production and business activities in multiple locations; taxpayers with tax obligations arising from different types of taxes that require separate declaration and payment upon each occurrence;

+ Taxpayers with tax obligations deriving from land-related revenues, obtaining mineral, water resource extraction rights;

+ Taxpayers obliged to finalize personal income tax;

+ Taxpayers declare taxes through electronic transactions and other necessary cases.

What is the deadline for submitting tax declaration dossiers in Vietnam?

According to Article 44 of the Law on Tax Administration 2019, specific regulations on the deadlines for submitting tax declaration dossiers are as follows:

- The submission deadline for tax declarations filed on a monthly or quarterly basis is regulated as follows:

+) No later than the 20th of the following month for monthly declarations;

+ No later than the last day of the first month of the following quarter for quarterly declarations.

- The submission deadline for taxes calculated annually is as follows:

+ No later than the last day of the third month following the end of the calendar or fiscal year for annual tax finalization dossiers; no later than the last day of the first month of the calendar or fiscal year for annual tax declaration dossiers;

+ No later than the last day of the fourth month following the end of the calendar year for individual tax finalization dossiers directly filing personal income tax;

+ No later than December 15 of the preceding year for fixed tax declarations of business households, business individuals paying taxes via the fixed method; if newly operating, submitting no later than 10 days from the start date.

- The deadline for submitting tax declarations for taxes declared and paid upon each occurrence is no later than the 10th day following the tax obligation arising.

- The deadline for submitting tax declarations in case of termination of activity, contract termination, or business restructuring is no later than the 45th day following the event.

- The Government of Vietnam prescribes the deadlines for submission of tax declaration dossiers for agricultural land use tax; non-agricultural land use tax; land levy; land rent, water surface rent; fees for mineral, water resource extraction rights; registration fee; business license fee; revenues collected to the state budget according to regulations on management and use of public assets; and cross-border profit reporting.

- The deadline for submission of tax declarations for export, import goods follows Customs Law regulations.

- If a taxpayer electronically declares taxes on the final due date for tax declaration submission and the tax authority's electronic portal malfunctions, the taxpayer shall submit electronic tax declarations and payment documents on the following day once the portal resumes function.