TIME LIMIT FOR SUPPLEMENTARY TAX DECLARATIONS: REDUCED FROM 10 YEARS TO 5 YEARS

The Law on Tax Administration No. 108/2025/QH15 officially shortens the time limit for submitting supplementary tax returns from 10 years to 5 years, counted from the deadline for filing the tax return of the tax period in which the error arises, in the following cases:

• Before the tax authority or competent authority announces a decision on tax inspection or audit;
• Where the dossier does not fall within the scope or period of tax inspection or audit stated in the inspection or audit decision;
• Where the dossier is not subject to a request from an investigating authority prohibiting supplementary tax declarations for the purpose of criminal investigation, etc.

This means that:

After 5 years, taxpayers no longer have the right to submit supplementary declarations for errors relating to old tax periods;

Any adjustments that increase or decrease tax obligations beyond this time limit will not be accepted by the tax authority under the self-correction mechanism.