Official Dispatch No.3059/TCT-KK dated August 18, 2022 of the General Department of Taxation guiding the additional declaration of input VAT invoices
Pursuant to the provisions of Point b, Clause 4, Article 7 of Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government:
“Taxpayers who make additional declarations leading to an increase in the amount of tax payable or a decrease in the amount of tax already reimbursed by the state budget must pay fully the increased amount of tax payable or the amount of tax already reimbursed in excess and late payment to the state budget (if any).
In case the additional declaration only increases or decreases the amount of deducted value-added tax in the next period, it must be declared in the current tax period. Taxpayers may only make additional declarations to increase the amount of value-added tax when they have not submitted the tax declaration dossier of the next tax period and have not submitted a dossier for tax refund.”
Accordingly, in case the Company additionally declares a number of VAT invoices for goods and services purchased (arising from January 2021 to September 2021) in the tax period of October, November 2021 before the Tax authority announces the decision on tax inspection at the taxpayer’s office, the declaration shall be made in accordance with Point b, Clause 4, Article 7 of the Decree No. 126/2020/ND-CP mentioned above.