What is the guidance on handling cases where tax declaration dossier contains errors in Vietnam?

Regarding this matter, LawNet would like to answer as follows:

1. What is the guidance on handling cases where tax declaration dossier contains errors in Vietnam?

Pursuant to Clause 1 and Clause 2, Article 47 of the Law on Tax Administration 2019, regulations on tax dossier supplementation are as follows:

Article 47. Tax dossier supplementation

1. In case the tax declaration dossier submitted to the tax authority is erroneous or inadequate, supplementary documents may be provided within 10 years from the deadline for submission of the erroneous or inadequate tax declaration dossier but before the tax authority or a competent authority announces a decision on tax document examination.

2. When the tax authority or a competent authority has announced the decision on tax inspection or tax audit on the taxpayer’s premises, the taxpayer is still allowed to provide supplementary documents; the tax authority shall impose administrative penalties for the violations specified in Article 142 and 143 of this Law.

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Thus, when a tax declaration is discovered to have errors, the taxpayer can make an additional tax declaration.

The deadline for tax dossier supplementation will be within 10 years from the deadline for submission of the erroneous or inadequate tax declaration dossier but before the tax authority or a competent authority announces a decision on tax document examination.

When the tax authority or a competent authority has announced the decision on tax inspection or tax audit on the taxpayer’s premises, the taxpayer is still allowed to provide supplementary documents; the tax authority shall impose administrative penalties for the violations of providing false information.

Also, according to Clause 3, Article 47 of the Law on Tax Administration 2019, after the tax authority or competent authority issues a conclusion or tax decision when the inspection is done:

- The taxpayer may provide supplementary tax documents if they increase the tax payable or reduce the deductible tax, exempted tax or refundable tax, and shall face administrative penalties for the violations specified in Article 142 and Article 143 of the Law on Tax Administration 2019;

- If 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.

Supplementary documents include:

- The supplementary tax return;

- The explanation for the supplementation and relevant documents.

- Supplementary tax documents on exports and imports shall be provided in accordance with customs laws.

2. Deadlines for submission of tax declaration dossiers according to current regulations in Vietnam

The deadlines for submission of tax declaration dossiers in Vietnam are specified in Article 44 of the Law on Tax Administration 2019, specifically as follows:

- Deadlines for submission of tax declaration dossiers of taxes declared monthly and quarterly:

+ For taxes declared monthly: the 20th of the month succeeding the month in which tax is incurred;

+ For taxes declared quarterly: the last day of the first month of the succeeding quarter.

- For taxes declared annually:

+ For annual tax statement dossiers: the last day of the 3rd month from the end of the calendar year or fiscal year. For annual tax declaration dossiers: the last day of the first month from the end of the calendar year or fiscal year

+ For annual personal income tax statements prepared by income earners: the last day of the 4th month from the end of the calendar year;

+ For presumptive tax declarations prepared by household businesses and individual businesses: the 15th of December of the preceding year. For new household businesses and individual businesses: within 10 days from the date of commencement of the business.

- For declaration of taxes that are declared and paid upon incurrence: the 10th day from the day on which tax is incurred.

- For tax declaration dossiers upon shutdown, contract termination, business conversion or business re-arrangement: the 45th day from the occurrence of the event.

Best regards!