What are cases of tax dossier supplementation in Vietnam from January 1, 2025?

What are cases of tax dossier supplementation in Vietnam from January 1, 2025?

Pursuant to Clause 6, Article 6 of the Law Amending 9 Laws (effective from January 1, 2025) Download stipulating amendments and supplements to several articles of the Law on Tax Administration as follows:

- Taxpayers who discover errors or omissions in the tax declarations already submitted to the tax authorities may file tax dossier supplementations within 10 years from the expiration date of the tax declaration deadline for the tax period with such errors or omissions in the following cases:

+ Before the tax authority or competent agency announces an inspection or audit decision;

+ When the declaration is not within the scope or period of the tax inspection or audit noted in the inspection or audit decision.

- For contents within the scope of inspection or audit, taxpayers are allowed to supplement explanatory documents according to the tax law, the inspection law, and cases based on conclusions, regulations from competent specialized agencies related to determining the tax obligation of the taxpayer.

What are cases of tax dossier supplementation in Vietnam from January 1, 2025? (Image from the Internet)

What does a tax dossier supplementation include?

Pursuant to Clause 4, Article 47 of the Law on Tax Administration 2019 stipulating the contents of a tax dossier supplementation include:

- An additional declaration form;

- An explanatory document for the additional declaration and related materials.

Are there penalties for submitting tax dossier supplementations in Vietnam?

Pursuant to Clause 3, Article 9 of Decree 125/2020/ND-CP stipulating cases where administrative penalties on taxes and invoices are not imposed as follows:

Cases Not Subject to Administrative Penalties for Taxes and Invoices

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3. No administrative penalty for tax violations is imposed in cases of misreporting if the taxpayer has filed an tax dossier supplementation and voluntarily paid the full amount of tax due before the tax authority announces a tax inspection or audit decision at the taxpayer's office, or before the tax authority detects the error without a tax inspection or audit at the taxpayer's office, or before another competent authority discovers it.

...

Additionally, pursuant to Clauses 2 and 3, Article 47 of the Law on Tax Administration 2019 stipulating tax dossier supplementations as follows:

Tax dossier supplementations

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2. When the tax authority or a competent agency has announced a tax inspection or audit decision at the taxpayer's office, the taxpayer may still file an tax dossier supplementation; the tax authority shall impose administrative penalties for tax management violations as specified in Articles 142 and 143 of this Law.

3. After the tax authority or competent agency has issued a conclusion or decision on tax handling after an inspection or audit at the taxpayer's office, the tax dossier supplementation is regulated as follows:

a) The taxpayer may file an tax dossier supplementation if it increases the tax due, reduces the deductible tax, or reduces the tax exempt, reduced, refunded and shall be subject to administrative penalties for tax management violations as specified in Articles 142 and 143 of this Law;

b) If the taxpayer identifies errors or omissions in the tax declaration that reduce the tax due, increase the deductible tax, or increase the tax exempt, reduced, refunded, the procedure follows the regulations on tax complaint resolution.

...

Thus, penalties for taxpayers filing tax dossier supplementations are regulated as follows:

- In cases of misreporting where the taxpayer has filed an tax dossier supplementation and voluntarily paid the full amount of tax due before the tax authority announces a tax inspection or audit decision at the taxpayer's office, or before the tax authority detects it without a tax inspection or audit at the taxpayer's office, or before another competent authority discovers it, there will be no administrative penalties for tax violations.

- If a taxpayer files an tax dossier supplementation when the tax authority or competent agency has announced a tax inspection or audit decision at the taxpayer's office, administrative penalties for tax management violations regarding misreporting leading to tax deficiencies or increased exempt, reduced, refunded, or unpaid taxes, or tax evasion shall be applied.

- If a taxpayer files an tax dossier supplementation increasing the tax due, reducing the deductible tax, or reducing the tax exempt, reduced, refunded, after the tax authority or competent agency has issued a conclusion or decision on tax handling following an inspection or audit at the taxpayer's office, administrative penalties for tax management violations regarding misreporting leading to tax deficiencies or increased exempt, reduced, refunded, or unpaid taxes, or tax evasion shall be applied.

- If a taxpayer identifies errors or omissions in the tax declaration that reduce the tax due, increase the deductible tax, or increase the tax exempt, reduced, refunded, the procedure follows the regulations on tax complaint resolution.