14:19, 11/07/2024
Attached is the content of the Notification of Upgrading the iHTKK 3.5.0, iTaxViewer 1.4.0 Application, the General Department of Taxation of Vietnam has listed 38 common errors encountered by taxpayers as follows:
Article table of contents
Detailed guide Word file for filing tax finalization declaration
| No | Error Name | Content of notification sent to taxpayer |
| 1 | Taxpayer is not subject to filing this type of tax declaration | The tax declaration submitted by the taxpayer is not in the correct form. The taxpayer is advised to submit the tax declaration according to the prescribed form and resend it. |
| 2 | A 05/QTT-TNCN declaration already exists for the same period in the system | A 05/KK-TNCN tax finalization declaration already exists for the same period in the system. The taxpayer is advised to recheck the tax declaration information and contact the tax authority for specific guidance. |
| 3 | An official tax declaration already exists according to Circular |
The taxpayer is advised to submit a supplementary tax declaration according to the Circular & <Circular 156/2013/TT-BTC or Circular 92/2015/TT-BTC> |
| 4 | The tax period is not within the range from month to month | The tax period information on the taxpayer's tax declaration is not consistent with the tax period information from month and the tax period to month. The taxpayer is advised to adjust the tax period information and resend the tax declaration. |
| 5 | The start date of the tax period cannot be later than the end date | The tax period information from date being later than to date is unsatisfactory. The taxpayer is advised to correct the tax period information from date, to date accordingly and resend the tax declaration. |
| 6 | The number of months in the from-to month range cannot exceed 15 months | The information from month to month on the tax declaration with the number of months exceeding 15 months is unsatisfactory. The taxpayer is advised to correct the information from month to month on the tax finalization declaration and resend the tax declaration. |
| 7 | The number of months in the from-to month range cannot exceed 12 months | The information from month to month on the tax declaration with the number of months exceeding 12 months is unsatisfactory. The taxpayer is advised to correct the information from month to month on the tax finalization declaration and resend the tax declaration. |
| 8 | Information from period to period on this declaration overlaps with information from period to period on a previously submitted declaration | The information from period to period on this tax declaration overlaps with the information from period to period on the previously submitted tax declaration of the taxpayer, which is not in accordance with regulations. The taxpayer is advised to correct the information from period to period on the tax declaration and resend it. If the information from period to period on the previously submitted tax declaration is incorrect, the taxpayer should contact the direct managing tax authority for specific guidance. |
| 9 | Incorrect date/month/year format of the tax period | The tax period information from period, tax period to period on the tax declaration must be formatted DD/MM/YYYY. The taxpayer is advised to correct the period and tax period information on the tax declaration and resend it. |
| 10 | No information on family circumstances reduction period on the attached schedule | The tax declaration information on the tax declaration lacks the family circumstances reduction period information on the attached schedule. The taxpayer is advised to supplement the family circumstances reduction period information and resend the tax declaration. |
| 11 | Dividend or profit-sharing date is not within the tax period | The taxpayer is advised to adjust the "Dividend or Profit-sharing Date" information and the tax period on the declaration in accordance with regulations and resend the tax declaration. |
| 12 | Check contract code or payment period information; inconsistent with data | The contract code or payment period information is inconsistent with the data. The taxpayer is advised to adjust the declared contract code or payment period information and resend the tax declaration. |
| 13 | The taxpayer has submitted the official tax declaration of the tax period &, as per regulations, a supplementary tax declaration must be submitted after the deadline | The taxpayer has submitted the official tax declaration of the tax period &, as per regulations, a supplementary tax declaration must be submitted after the deadline. The taxpayer is advised to submit a supplementary tax declaration for the tax period &. |
| 14 | The taxpayer has submitted a supplementary tax declaration for time | The tax authority has received the supplementary tax declaration for time & |
| 15 | The taxpayer does not have an official tax declaration for the tax period | The taxpayer does not have an official tax declaration for the tax period &1. The taxpayer is advised to submit the official tax declaration before submitting the supplementary tax declaration. |
| 16 | The taxpayer submits tax declaration to the previous tax authority after completing relocation procedures | The taxpayer submitted the tax declaration to the previous tax authority after completing the relocation procedures. The taxpayer is advised to resubmit the tax declaration to the new tax authority. |
| 17 | The taxpayer is not under the management of the tax authority | The tax declaration was submitted to the wrong tax authority. The taxpayer is advised to resubmit the tax declaration to the direct managing tax authority. |
| 18 | Missing tax authority information | The tax declaration is missing the tax authority information. The taxpayer is advised to resend the tax declaration. |
| 19 | Out-of-town declaration filed at the wrong tax authority | The tax declaration for VAT on construction, installation, out-of-town sales, and real estate transfer activities out of the province must be submitted at the place where the out-of-town activity arises. The taxpayer is advised to check the managing tax authority information for out-of-town activities and resend the tax declaration. |
| 20 | Taxpayer's tax code does not exist | The taxpayer's tax code does not exist in the tax authority's management system. The taxpayer is advised to contact the direct managing tax authority for guidance. |
| 21 | Taxpayer's tax code has been deactivated | The taxpayer's tax code is in a deactivated state (state 01). The tax declaration submitted by the taxpayer is not accepted by the tax authority. The taxpayer is advised to contact the direct managing tax authority for guidance. |
| 22 | Missing taxpayer's tax code information | The tax declaration is missing the taxpayer's tax code information. The taxpayer is advised to supplement the tax code information on the tax declaration and resend it. |
| 23 | Personal tax code on the personal income tax finalization account must be a 10-digit tax code | The taxpayer is advised to correct the tax code information as per regulations and resend the tax declaration. |
| 24 | Taxpayer's operation is suspended, but they have not yet completed procedures to terminate the tax code | The tax declaration submitted by the taxpayer is not accepted by the tax authority due to |
| 25 | The taxpayer is under inspection/audit | As per regulations, during the period when the tax authority is inspecting or auditing at the taxpayer's premises, the taxpayer is not allowed to submit supplementary tax declaration for the inspection/audit period. The taxpayer is advised to contact the direct managing tax authority for guidance. |
| 27 | The tax period is inconsistent with the declared obligation (quarterly declaration already exists) | The tax declaration (tax declaration) for the taxpayer's monthly tax period is not accepted by the tax authority as the taxpayer has already submitted a quarterly declaration to the tax authority. The taxpayer is advised to resend the tax declaration according to the declared obligation registered with the tax authority. |
| 28 | The tax period is inconsistent with the declared obligation (monthly declaration already exists) | The tax declaration (tax declaration) for the taxpayer's quarterly tax period is not accepted by the tax authority as the taxpayer has already submitted a monthly declaration to the tax authority. The taxpayer is advised to resend the tax declaration according to the declared obligation registered with the tax authority. |
| 29 | Property lease declaration: annual declaration already exists for the year that covers the quarter | An annual declaration already exists for the leasing property that covers the quarter in the tax management application. The taxpayer is advised to contact the direct managing tax authority for guidance on adjusting the tax declaration. |
| 30 | Property lease declaration: taxpayer has an annual declaration and cannot file quarterly declarations | An annual declaration already exists for the specified leasing property quarter in the tax management application. The taxpayer is advised to contact the direct managing tax authority for guidance on adjusting the tax declaration. |
| 31 | An annual declaration or a quarterly declaration already exists in the system | The taxpayer is advised to submit an tax declaration with the tax period information as per regulations. If an adjustment to an already submitted tax declaration is needed, the taxpayer should contact the managing tax authority for specific guidance. |
| 32 | A monthly or quarterly tax period declaration already exists in the system | The taxpayer is advised to submit an tax declaration with the tax period information as per regulations. If an adjustment to an already submitted tax declaration is needed, the taxpayer should contact the managing tax authority for specific guidance. |
| 33 | Tax agent's tax code does not exist | The tax agent's tax code information on the taxpayer's tax declaration does not exist. The taxpayer is advised to recheck the tax agent's tax code information on the tax declaration and resend it. |
| 34 | Tax agent contract of the taxpayer has expired | The tax agent contract's validity is not compatible. The taxpayer is advised to recheck the tax agent contract's validity and resend the tax declaration. |
| 35 | Tax agent's tax code of the taxpayer has been deactivated | The taxpayer is advised to recheck the tax agent's tax code information on the tax declaration and resend it. |
| 36 | Tax agent is suspended but has not completed procedures to terminate the tax code | The tax declaration submitted by the taxpayer is not accepted due to the tax agent's tax code |
| 37 | Missing appendices of the 05/QTT-TNCN declaration | The tax declaration is missing appendices of the 05/QTT-TNCN declaration. The taxpayer should check and supplement the appendices and resend the tax declaration. |
| 38 | Tax declaration is not extendable | The taxpayer's tax declaration is not eligible for an extension of the tax declaration submission deadline. The taxpayer is advised to contact the direct managing tax authority for guidance. |
