Official Dispatch No. 86321/CTHN-TTHT dated December 7, 2023 of the Hanoi Tax Department guiding the additional declaration of VAT declaration documents for omitted input invoices
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, after additional declaration of VAT overpaid at the declaration period, the overpaid tax shall be handled in accordance with Article 60 of the Law on Tax Administration No. 38/2019/QH14 and Article 25 of Circular No. 80/2021/TT-BT