Cases Requiring Supplementary Tax Documentation and Deadlines for Late Tax Filing
In What Cases is a Tax Declaration Dossier Supplemented?
As stipulated in Article 47 of the Tax Administration Law 2019 regarding the supplementation of tax declaration dossiers, the following applies:
"Article 47. Supplementation of Tax Declaration Dossiers
1. If a taxpayer discovers errors or omissions in the tax declaration dossier already submitted to the tax authorities, they may supplement the dossier within 10 years from the deadline of submitting the tax declaration dossier for the tax period in which errors or omissions were made, but before the tax authority or competent authority announces a decision on inspection or audit.
2. If the tax authority or competent authority has already announced a decision on tax inspection or audit at the taxpayer's office, the taxpayer may still supplement the tax declaration dossier. The tax authority will impose administrative penalties for tax management violations according to Articles 142 and 143 of this Law.
3. After the tax authority or competent authority has issued a conclusion or decision on tax treatment following an inspection or audit at the taxpayer's office, the supplementation of tax declaration dossiers is regulated as follows:
a) The taxpayer may supplement the tax declaration dossier in cases that increase the amount of tax payable, reduce the deductible tax amount, or reduce the exempted, reduced, or refunded tax amount. The taxpayer will be subject to administrative penalties for tax management violations according to Articles 142 and 143 of this Law;
b) If the taxpayer discovers errors or omissions in the tax declaration dossier that result in a reduction of the tax payable or an increase in the deductible tax amount, or an increase in the exempted, reduced, or refunded tax amount, the supplementation must be handled according to the regulations on tax complaints resolution."
In what cases is a tax declaration dossier supplemented? What is the latest deadline for submitting a tax declaration dossier? (Image from the internet)
What Does the Supplementary Tax Declaration Dossier for Personal Income Tax Include?
According to Clause 4, Article 7 of Decree 126/2020/ND-CP stipulating the tax declaration dossiers, the following applies:
"Article 7. Tax Declaration Dossiers
...
4. Taxpayers may submit supplementary dossiers for any tax declaration that contains errors or omissions as stipulated in Article 47 of the Tax Administration Law and according to the forms prescribed by the Minister of Finance. Taxpayers supplement as follows:
a) If the supplementation does not change the tax obligation, only the Explanation of Supplementation and any relevant documents are required, without having to submit a Supplementary Declaration.
If the annual tax finalization dossier has not been submitted, the taxpayer must supplement the monthly or quarterly tax declaration that contains errors or omissions and concurrently gather supplemented data into the annual tax finalization dossier.
If the annual tax finalization dossier has been submitted, only the annual tax finalization dossier needs to be supplemented. However, for supplementary declarations of personal income tax finalization by organizations and individuals paying income from salaries or wages, the corresponding monthly or quarterly declarations containing errors or omissions also need to be supplemented.
b) If the taxpayer's supplementation results in an increase in tax payable or a decrease in tax already refunded by the state budget, the taxpayer must pay the increased tax amount or the over-refunded tax amount and the late payment interest to the state budget (if any).
If the supplementation only results in an increase or decrease in the VAT amount that can be carried forward to the next period, it must be declared in the current tax period. The taxpayer can only supplement the request for an increased VAT refund when the tax declaration dossier of the next tax period has not been submitted and the refund request dossier has not been submitted."
What is the Latest Deadline for Submitting a Tax Declaration Dossier?
According to Article 44 of the Tax Administration Law 2019 specifying the deadlines for submitting tax declaration dossiers, the following applies:
"Article 44. Deadlines for Submitting Tax Declaration Dossiers
1. The deadlines for submitting tax declaration dossiers for taxes declared monthly or quarterly are as follows:
a) No later than the 20th day of the month following the month in which the tax obligation arises for monthly declarations;
b) No later than the last day of the first month of the quarter following the quarter in which the tax obligation arises for quarterly declarations.
2. The deadlines for submitting tax declaration dossiers for taxes with an annual tax period are as follows:
a) No later than the last day of the third month following the end of the calendar year or fiscal year for annual tax finalization dossiers; no later than the last day of the first month of the calendar year or fiscal year for annual tax declaration dossiers;
b) No later than the last day of the fourth month following the end of the calendar year for personal income tax finalization dossiers of individuals directly conducting tax finalization;
c) No later than December 15 of the preceding year for presumptive tax declaration dossiers of business households and individuals paying tax under the presumptive method. For new business households and individuals, the deadline is no later than 10 days from the commencement of business.
3. The deadlines for submitting tax declaration dossiers for taxes declared and paid on each arising tax obligation are no later than the 10th day following the day the tax obligation arises.
4. The deadlines for submitting tax declaration dossiers in cases of business cessation, contract termination, or organizational restructuring of enterprises are no later than the 45th day from the occurrence of the event.
5. The Government of Vietnam stipulates the deadlines for submitting tax declaration dossiers for agricultural land use tax; non-agricultural land use tax; land levy; land rent and water surface rent; fees for mining rights; fees for water resources extraction rights; registration fees; business license fees; revenue to the state budget according to the laws on the management and use of public assets; and reports on cross-border profits.
6. The deadlines for submitting tax declaration dossiers for import-export goods are governed by the Customs Law.
7. If taxpayers electronically submit tax declarations on the last day of the deadline and the tax authority's electronic portal encounters a problem, taxpayers may submit tax declarations and electronic tax payment documents on the next day after the tax authority's electronic portal resumes operation."
These are the regulations on cases requiring supplementary tax declaration dossiers and the latest deadlines for submitting tax declaration dossiers that taxpayers need to be aware of!
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