In cases where a company engages in both exporting goods and services and selling goods and services domestically, the company is required to separately account for the input VAT used for the production and business of exported goods and services.
Pursuant to Decree No. 145/2020/NĐ-CP dated December 14, 2020, of the Government providing detailed regulations and guidance on the implementation of certain provisions of the Labor Code regarding labor conditions and labor relations (hereinafter referred to as Decree No. 145/2020/NĐ-CP):
In case the Company detects that the input invoice is omitted, leading to the tax declaration dossier submitted to the tax authority with errors and omissions, the Company shall supplement the tax declaration dossier of the period with errors as prescribed in Article 47 of the Law on Tax Administration No. 38/2019/QH14.
In case the Company detects that the input invoice is omitted, leading to the tax declaration dossier submitted to the tax authority with errors and omissions, the Company shall supplement the tax declaration dossier of the period with errors as prescribed in Article 47 of the Law on Tax Administration No. 38/2019/QH14.
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In principle, trade discounts based on the quantity or sales volume of goods and services are adjusted on the invoice for the last purchase or the following period. If the discount amount is determined at the end of the sales discount program (period), an adjustment invoice is issued along with a statement listing the invoice numbers that need adjustment, the amount, and the adjusted tax. Based on the adjustment invoice, the seller and buyer declare the corresponding adjustments in revenue and tax.
In cases where the taxpayer has authorized the Company to perform tax finalization on their behalf, if it is determined that the taxpayer is required to directly finalize taxes with the tax authorities,
In case the Company detects that the input invoice is omitted, leading to the tax declaration dossier submitted to the tax authority with errors and omissions, the Company shall supplement the tax declaration dossier of the period with errors as prescribed in Article 47 of the Law on Tax Administration No. 38/2019/QH14.
In cases where the taxpayer has not yet claimed dependent deductions for a biological child during the 2023 tax year, the dependent deduction will be applied from the month the caregiving obligation arose, provided the taxpayer registers the deduction and finalizes the tax return.
In the case where the Company applies commercial discounts for customers as stipulated by law, the commercial discount must be clearly reflected on the invoice.
In the event the Company incurs taxes payable according to the Customs Authority’s tax assessment decision, excluding cases where the Customs Authority imposes penalties for tax evasion or fraud, the following applies:
In case the Company detects that the input invoice is omitted, leading to the tax declaration dossier submitted to the tax authority with errors and omissions, the Company shall supplement the tax declaration dossier of the period with errors as prescribed in Article 47 of the Law on Tax Administration No. 38/2019/QH14.
