Hanoi Tax Department guide on making invoices for additional declaration of Vietnam tax declaration dossiers of enterprises?
Answer questions about how to add additional tax returns?
Pursuant to Article 47 of the Law on Tax Administration 2019 and the Official Dispatch 25024/CTHN-TTHT Hanoi in 2022, answer questions about invoices as follows:
- Taxpayers who have to show the tax returns already submitted to the tax authorities with errors, may additionally declare the Vietnam tax declaration dossiers within 10 years from the expiration of the time limit for submitting tax declaration dossiers of the tax period with errors. , omitted, but before the tax authority, the competent authority announces the decision on inspection, examination,
- When the tax authority or the competent authority has announced the tax inspection and examination decision at the taxpayer's office, the taxpayer is still entitled to additional v; tax authorities shall impose penalties for administrative violations of tax administration for the acts specified in Articles 142 and 143 of the Law on ау.
- After the tax authority, the competent authority has issued the conclusion and decision on tax handling after the inspection and examination at the taxpayer's office, the additional declaration of the tax declaration dossier is prescribed as follows: after:
+ Taxpayers are allowed to make additional declarations to Vietnam tax declaration dossiers in case of increasing the payable tax amount, reducing the deductible tax amount or reducing the exempted, reduced or refunded tax amount and are administratively sanctioned. on tax administration for the acts specified in Articles 142 and 143 of this Law;
+ In case the taxpayer discovers that the tax declaration dossier is incorrect or incorrect, if additional declarations reduce the payable tax amount or increase the deductible tax amount, or increase the exempted, reduced or refunded tax amounts, the according to regulations on settlement of tax complaints. .
+ Dossier for additional declaration of tax return includes: additional declaration, explanation of additional declaration and relevant documents.
+ For imported and exported goods, the additional declaration of Vietnam tax declaration dossiers shall comply with the provisions of law on customs.
- Pursuant to Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government detailing a number of articles of the Law on Tax Administration:
+ Clause 4, Article 7 provides for additional declaration of Vietnam tax declaration dossiers:
Thus, the answer to questions about the additional declaration of tax return is prescribed as above.
Hanoi Tax Department guide on making invoices for additional declaration of Vietnam tax declaration dossiers of enterprises?
How do I file an additional tax return?
Pursuant to Clause 4, Article 7 of Decree 126/2020/ND-CP, how does it stipulate additional declaration of Vietnam tax declaration dossiers
Taxpayers may submit additional declarations for each incorrect tax return according to the provisions of Article 47 of the Law on Tax Administration and according to the form prescribed by the Minister of Finance. Taxpayers make additional declarations as follows:
- In case the additional declaration does not change the tax liability, only the explanation of the additional declaration and relevant documents must be submitted, the additional declaration is not required.
- If the annual tax finalization declaration has not yet been submitted, the taxpayer shall make additional declarations in the monthly and quarterly Vietnam tax declaration dossiers with errors or omissions, and concurrently synthesize additional declaration data into the annual tax finalization declaration.
- If the annual tax finalization declaration has been submitted, only the annual tax finalization declaration shall be additionally declared; Particularly, in case of additional declaration of personal income tax finalization declaration for organizations and individuals paying incomes from salaries and wages, they must also make additional declarations of monthly and quarterly declarations with corresponding errors or omissions.
- Taxpayers who make additional declarations leading to an increase in the payable tax amount or a decrease in the tax refunded by the state budget must fully pay the additional payable tax amount or the overpaid tax amount and late payment interest to state budget (if any).
In case the additional declaration only increases or decreases the value-added tax amount that is still deductible to the next period, it must be declared in the current tax period. Taxpayers are only allowed to make additional declarations to increase the amount of value added tax requested for refund when they have not yet submitted the tax return of the next tax period and have not submitted the application for tax refund. ”
Thus, the additional declaration dossiers for Vietnam tax declaration dossiers are prescribed as above.
Principles of making, managing and using invoices and documents are regulated like?
Pursuant to Article 4 of Decree 123/2020/ND-CP stipulating the principles of making, managing and using invoices and documents:
- When selling goods or providing services, the seller must issue an invoice to deliver to the buyer (including cases where goods and services are used for promotion, advertising, samples; for giving, giving, giving, exchanging, paying wages for employees and for internal consumption (except for goods circulated internally to continue the production process); exporting goods in the form of loans, giving borrowing or returning goods) and must fully write the contents as prescribed in Article 10 of this Decree. In case of using e-invoices, it must follow the standard data format of the tax authorities as prescribed in Article 12. This Decree"
Thus, the principles of making, managing and using invoices and documents are specified as above.
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