SUPPLEMENTING TAX DECLARATIONS AFTER ISSUANCE OF AN INSPECTION CONCLUSION OR DECISION

SUPPLEMENTING TAX DECLARATIONS AFTER ISSUANCE OF AN INSPECTION CONCLUSION OR DECISION

SUPPLEMENTING TAX DECLARATIONS AFTER ISSUANCE OF AN INSPECTION CONCLUSION OR DECISION

SUPPLEMENTING TAX DECLARATIONS AFTER ISSUANCE OF AN INSPECTION CONCLUSION OR DECISION

Are taxpayers allowed to make supplementing tax declarations after the tax authority issues a conclusion or decision when the inspection is done?

According to the provisions of Clause 3, Article 47 of Law No. 38/2019/QH14 dated June 13, 2019 of the National Assembly about tax dossier supplementation after the tax authority issues conclusions and decisions when the inspection is done at the taxpayer's headquarters as follows:

- The taxpayer may provide supplementary tax documents if they increase the tax payable or reduce the deductible tax, exempted tax or refundable tax.

Note: The taxpayer will be subject to administrative penalties for tax violations such as tax inspections (20% fine and late payment penalty on incorrectly declared tax).

- In case the taxpayer makes supplementing tax declarations, the supplementation leads to a decrease in the tax payable or an increase in the deductible tax, exempted tax or refundable tax, the taxpayer shall follow procedures for filing tax-related complaints.

Related news

THE PROCEDURE FOR AN EXTENSION OF TAX PAYMENT IN 2025
THE PROCEDURE FOR AN EXTENSION OF TAX PAYMENT IN 2025

THE PROCEDURE FOR AN EXTENSION OF TAX PAYMENT IN 2025

EXTEND TIME LIMITS FOR PAYMENT OF TAX IN 2025
EXTEND TIME LIMITS FOR PAYMENT OF TAX IN 2025

EXTEND TIME LIMITS FOR PAYMENT OF TAX IN 2025

TAX EXAMINATION, INSPECTION AT OFFICES OF TAXPAYERS
TAX EXAMINATION, INSPECTION AT OFFICES OF TAXPAYERS

Tax examination, inspection at offices of taxpayers

GLOBAL MINIMUN TAX IN VIETNAM
GLOBAL MINIMUN TAX IN VIETNAM

GLOBAL MINIMUN TAX IN VIETNAM

VAT RATE 0%
VAT RATE 0%

VAT rate 0%

DOES INTEREST FROM TERM BANK DEPOSITS REQUIRE THE ISSUANCE OF A VAT INVOICE?
DOES INTEREST FROM TERM BANK DEPOSITS REQUIRE THE ISSUANCE OF A VAT INVOICE?

DOES INTEREST FROM TERM BANK DEPOSITS REQUIRE THE ISSUANCE OF A VAT INVOICE?

DETERMINING CORPORATE INCOME TAX INCENTIVES FOR SUPPORTING INDUSTRY PRODUCTS
DETERMINING CORPORATE INCOME TAX INCENTIVES FOR SUPPORTING INDUSTRY PRODUCTS

DETERMINING CORPORATE INCOME TAX INCENTIVES FOR SUPPORTING INDUSTRY PRODUCTS

TAX DECLARATION
TAX DECLARATION

HOW TO DETERMINATE TAX DECLARATION MONTHLY, QUARTERLY, ANNUALLY OR UPON EACH TIME OF ARISING

KÊ KHAI THUẾ
KÊ KHAI THUẾ

THỜI HẠN NỘP HỒ SƠ KHAI THUẾ VÀ TIỀN THUẾ

GENERAL DEPARTMENT OF TAXATION GUIDES FOR TAX EXEMPTIONS, EXTENSIONS AND REDUCTIONS AFFECTED BY TYPHOON YAGI
GENERAL DEPARTMENT OF TAXATION GUIDES FOR TAX EXEMPTIONS, EXTENSIONS AND REDUCTIONS AFFECTED BY TYPHOON YAGI

GENERAL DEPARTMENT OF TAXATION GUIDES FOR TAX EXEMPTIONS, EXTENSIONS AND REDUCTIONS AFFECTED BY TYPHOON YAGI

CÁC MẶT HÀNG CHỊU THUẾ GTGT 5%
CÁC MẶT HÀNG CHỊU THUẾ GTGT 5%

Các mặt hàng chịu thuế GTGT 5%

Value Added Tax
Value Added Tax

Continue to reduce 2% VAT until the end of June 2024