Recently, Thu Ky Luat has received quite a few questions from our esteemed Clients and Members regarding the common errors that taxpayers often encounter and how to address these errors. Thu Ky Luat would like to clarify the concerns of our esteemed Clients and Members in the article below.
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Full List of 38 Common Errors for Taxpayers and How to Handle Them
According to the attached content of the Announcement on Upgrading iHTKK 3.5.0, iTaxViewer 1.4.0 applications by the General Department of Taxation to meet the operational requirements as per Circular 110/2015/TT-BTC, the General Department of Taxation has detailed 38 errors that taxpayers frequently encounter, along with instructions on how to handle the errors notified by the system. Examples of common errors include:
1. The taxpayer is not subject to submitting this type of tax return
In this case, the system will notify the taxpayer (NNT) as follows: The tax return (HSKT) submitted by the taxpayer (NNT) is not in the correct format. Please submit the HSKT according to the prescribed format and resend the HSKT. The taxpayer should follow this notification to resubmit the HSKT accordingly.
2. A tax return form 05/QTT-TNCN for the same period already exists in the system
In this case, the system will notify the taxpayer as follows: A settlement tax return form 05/KK-TNCN for the same period already exists in the system. Please check the HSKT information and contact the tax authority (CQT) for specific guidance. The taxpayer needs to check their HSKT and directly contact the tax authority to resolve the issue.
3. An official HSKT already exists according to Circular 156 or Circular 92
In this case, the system will notify the taxpayer as follows: Please resend the supplementary HSKT according to the prescribed format in Circular 156/2013/TT-BTC or Circular 92/2015/TT-BTC. The taxpayer needs to check their HSKH and resubmit the supplementary HSKT according to the correct format in Circular 156/2013/TT-BTC and Circular 92/2015/TT-BTC.
4. Tax period does not fall within the specified month range
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Download the Full List of 38 Common Errors for Taxpayers and How to Handle Them HERE.
Note,
- This content is for reference only. In necessary cases, Customers and Members should directly contact the Tax Authority for specific guidance.
- On November 28, 2019, the General Department of Taxation has announced the upgrade of eTax 1.7.0, iCanhan 1.1.0, iHTKK 3.8.0, HTKK 4.2.4, iTaxViewer 1.6.1 applications. Customers and Members can download the user guide documents: HERE.
Nguyen Trinh
