Official Letter No. 3951/TCT-KK dated September 9, 2024, from the General Department of Taxation, providing guidance on supplementary tax declarations in cases where the tax authority has issued a tax penalty decision.
In cases where the Company has been inspected by the Tax Department at its headquarters and a tax penalty decision has been issued, and subsequently, the Company discovers errors in the CIT finalization declarations for the periods under inspection, if the supplementary declaration results in a reduction of the payable tax amount, it should be handled in accordance with Clause 3, Article 47 of the Law on Tax Administration No. 38/2019/QH14.
“…b) In cases where the taxpayer discovers errors or omissions in their tax declaration that result in a reduction of the payable tax amount, an increase in the deductible tax amount, or an increase in the exempted, reduced, or refunded tax amount, the procedure shall follow the regulations on resolving tax complaints.”
Accordingly, the procedures for filing and resolving complaints are to be carried out in accordance with the Law on Complaints and its guiding documents
