Guidelines for supplementation of the tax declaration dossier in 2025 in Vietnam
What are guidelines for supplementation of the tax declaration dossier in 2025 in Vietnam?
Pursuant to Clause 4, Article 7 of Decree 126/2020/ND-CP regulating tax declaration dossiers:
Article 7. Tax declaration dossiers
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- Taxpayers are allowed to submit supplementary declarations for each incorrect or omitted tax dossier as prescribed in Article 47 of the Law on Tax Administration and according to the form prescribed by the Minister of Finance. Taxpayers make supplementary declarations as follows:
a) In cases where supplementary declarations do not change the tax obligations, only a supplementary explanatory report and related documents are required, not a supplementary declaration form.
In cases where the annual tax finalization dossier has not been submitted, taxpayers make supplementary monthly or quarterly tax declarations that have errors and concurrently consolidate supplementary data into the annual tax finalization dossier.
In cases where the annual tax finalization dossier has been submitted, only the annual tax finalization dossier needs to be supplemented; however, in cases of supplementary declarations of the personal income tax finalization declaration for organizations and individuals paying income from salaries or wages, the corresponding erroneous monthly or quarterly declaration must also be supplemented.
b) Taxpayers who make supplementary declarations resulting in an increase in the payable tax or a decrease in the tax refunded by the state budget must pay the additional tax payable or the excess tax refunded and the late payment amount to the state budget (if any).
In cases where supplementary declarations only lead to an increase or decrease in the deductible value-added tax carried forward to the next period, it must be declared in the current tax calculation period. Taxpayers are only allowed to supplement an increase in the proposed refundable value-added tax when they have not yet submitted the tax declaration dossier for the next tax calculation period and have not submitted the dossier requesting a tax refund.
According to the above regulation, when discovering errors in the tax declaration dossier, the taxpayer proceeds to make supplementary declarations as follows:
- If supplementary declarations do not change the tax obligations, only a supplementary explanatory report and related documents are required, not a supplementary declaration form.
- If the annual tax finalization dossier has not been submitted, the taxpayer makes supplementary monthly or quarterly tax declarations that have errors and simultaneously consolidates supplementary 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. Note, in cases of supplementary declarations for the personal income tax (PIT) finalization declaration for organizations and individuals paying income from salaries or wages, corresponding erroneous monthly or quarterly declarations must be supplemented at the same time.
- In cases where supplementary declarations only lead to an increase or decrease in the deductible value-added tax carried forward to the next period, it must be declared in the current tax calculation period. Taxpayers are only allowed to supplement an increase in the proposed refundable value-added tax when they have not yet submitted the tax declaration dossier for the next tax calculation period and have not submitted the dossier requesting a tax refund.
Guidelines for supplementation of the tax declaration dossier in 2025 in Vietnam (Image from the Internet)
What are details of the Form 01/KHBS - Declaration of supplementary tax dossier in Vietnam?
Pursuant to Form 01/KHBS Appendix 2 issued together with Circular 80/2021/TT-BTC regulating the supplementary declaration form for tax declaration dossiers:
Download Form 01/KHBS - Declaration of supplementary tax dossier
What are the rights of taxpayers in Vietnam?
Pursuant to Article 16 of the Law on Tax Administration 2019 (amended by Clause 3, Article 6 of the Law Amending the Law on Securities, the Law on Accounting, the Law on Independent Auditing, the Law on State Budget, the Law on Management and Use of Public Property, the Law on Tax Administration, the Law on Personal Income Tax, the Law on National Reserves, the Law on Handling Administrative Violations 2024) specifying the rights of taxpayers:
- To be supported, guided in tax payment; to provide information and documents to fulfill tax obligations and benefits.
- To receive documents related to tax obligations from competent agencies during inspections, tests, and audits.
- To request tax authorities to explain tax calculations, tax determinations; to request the inspection of quantity, quality, and type of exported, imported goods.
- To have information kept confidential, except for information that must be provided to competent state agencies or publicly disclosed according to the law.
- To enjoy tax incentives, tax refunds as prescribed by tax laws; to know the deadline for tax refund resolution, the amount of tax not refunded, and the legal basis for the unrefunded tax.
- To sign contracts with business service organizations for tax procedures and customs procedure agents to perform tax agent and customs procedure agent services.
- To receive tax handling decisions, tax inspection minutes, tax audit minutes, to request explanations of the content of tax handling decisions; to have their opinions maintained in tax inspection minutes, tax audit minutes; to receive tax inspection conclusions, tax audit conclusions, and tax handling decisions after tax inspections and audits from tax authorities.
- To be compensated for damages caused by tax authorities and tax officials according to the law on State compensation liability.
- To request tax authorities to certify their fulfillment of tax payment obligations.
- To complain or initiate lawsuits against administrative decisions, administrative actions related to their lawful rights and interests.
- Not to be administratively sanctioned for tax violations, not to calculate late payment amounts for cases where taxpayers comply with guidelines and handling decisions from tax authorities and competent state agencies related to determining taxpayers' tax obligations.
- To denounce violations of law by tax officials and other organizations or individuals according to the law on denunciations.
- To search, view, and print all electronic documents that they have sent to the electronic information portal of tax authorities in accordance with this Law and electronic transaction laws.
- To use electronic documents in transactions with tax authorities and related agencies and organizations.
