Official Letter No. 471/TCT-KK dated February 5, 2025, from the General Department of Taxation regarding the Supplementary Declaration of VAT Returns
In the case where a taxpayer submits a supplementary declaration for the VAT return for the tax period of June 2023 on August 10, 2023, and the supplementary declaration only results in an increase in the deductible VAT amount for the tax period of June 2023, the taxpayer shall report this adjustment under item [38] “Adjustment to Increase Deductible Value-Added Tax from Previous Periods” on the initial VAT return for the tax period of July 2023. This is in compliance with the regulations, as it falls within the filing deadline for the VAT return of the July 2023 tax period.
For detailed information, please refer to the attached file.
