May an erroneous trực tiếp bóng đá euro hôm nay declaration dossier be supplemented after 5 years in Vietnam?

May anerroneoustax declaration dossierbe supplementedafter 5 years in Vietnam?

Based on Article 47 of the2019 Law on trực tiếp bóng đá euro hôm nay Administration, regulations on filing trực tiếp bóng đá euro hôm nay dossier supplementations are as follows:

Filing trực tiếp bóng đá euro hôm nay dossier supplementations

1. Taxpayers who discover errors or mistakes in their submitted trực tiếp bóng đá euro hôm nay returns are allowed to file additional returns within 10 years from the deadline for submitting the trực tiếp bóng đá euro hôm nay return of the trực tiếp bóng đá euro hôm nay period with the discrepancy, but before the trực tiếp bóng đá euro hôm nay authority or the competent agency announces a decision to inspect or audit.

2. When the trực tiếp bóng đá euro hôm nay authority or competent agency has announced a decision to inspect or audit the trực tiếp bóng đá euro hôm nay at the taxpayer's headquarters, the taxpayer is still allowed to file trực tiếp bóng đá euro hôm nay dossier supplementations; the trực tiếp bóng đá euro hôm nay authority will impose administrative sanctions for trực tiếp bóng đá euro hôm nay management violations as stipulated in Articles 142 and 143 of this Law.

3. After the trực tiếp bóng đá euro hôm nay authority or competent agency has issued trực tiếp bóng đá euro hôm nay inspection or audit conclusions or decisions at the taxpayer's headquarters, the filing of trực tiếp bóng đá euro hôm nay dossier supplementations is regulated as follows:

a) Taxpayers are allowed to file additional returns for cases that increase the trực tiếp bóng đá euro hôm nay payable, decrease deductible trực tiếp bóng đá euro hôm nay, or reduce exempted, reduced, or refunded trực tiếp bóng đá euro hôm nay and will be subject to administrative sanctions for trực tiếp bóng đá euro hôm nay management violations as stipulated in Articles 142 and 143 of this Law;

b) If taxpayers discover errors or mistakes that, when rectified, reduce the trực tiếp bóng đá euro hôm nay payable or increase deductible trực tiếp bóng đá euro hôm nay, increase exempted, reduced, or refunded trực tiếp bóng đá euro hôm nay, they must follow the procedures for resolving trực tiếp bóng đá euro hôm nay complaints.

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Taxpayers discovering errors or mistakes in their submitted trực tiếp bóng đá euro hôm nay returns may file additional returns within 10 years from the deadline for the trực tiếp bóng đá euro hôm nay return of the period with the discrepancy.

Thus, according to the above regulation, trực tiếp bóng đá euro hôm nay return errors discovered after 5 years can still be rectified through additional filings.

However, taxpayers need to note that the timing for filing additional returns should be prior to the trực tiếp bóng đá euro hôm nay authority or competent agency announcing a decision on inspection or audit.

May an erroneous trực tiếp bóng đá euro hôm nay declaration dossier be supplemented after 5 years in Vietnam?(Image from the Internet)

Vietnam: Does an trực tiếp bóng đá euro hôm nay dossier supplementation dossier require an explanation for the supplementation?

According to Clause 4, Article 47 of the2019 Law on trực tiếp bóng đá euro hôm nay Administration, regulations on trực tiếp bóng đá euro hôm nay dossier supplementation dossiers are as follows:

- An trực tiếp bóng đá euro hôm nay dossier supplementation dossier includes:

+ Additional declaration form;

+ explanation for the supplementation and relevant documents.

- For export, import goods, trực tiếp bóng đá euro hôm nay dossier supplementation submissions are conducted in accordance with customs laws.

Thus,an trực tiếp bóng đá euro hôm nay dossier supplementation dossier must include an explanation for the supplementation.

What are procedures to submittax dossier supplementationdossier in 2024?

Based on Clause 4, Article 7 ofDecree 126/2020/ND-CP, taxpayers are allowed to submit additional filings for each erroneous trực tiếp bóng đá euro hôm nay return as per Article 47 of the2019 Law on trực tiếp bóng đá euro hôm nay Administrationand according to the form specified by the Minister of Finance. Taxpayers should file corrections as follows:

- If the additional filing does not alter the trực tiếp bóng đá euro hôm nay obligation, only the explanation for the supplementation and relevant documents need to be submitted, not the Additional Declaration Form.

If the annual trực tiếp bóng đá euro hôm nay finalization return has not yet been filed, the taxpayer should file corrections for the erroneous monthly or quarterly trực tiếp bóng đá euro hôm nay returns and include the corrected figures in the annual trực tiếp bóng đá euro hôm nay finalization return.

If the annual trực tiếp bóng đá euro hôm nay finalization return has been submitted, only the annual trực tiếp bóng đá euro hôm nay finalization return can be corrected; however, for corrections to personal income trực tiếp bóng đá euro hôm nay finalization declarations concerning organizations or individuals paying income from wages or salaries, the corresponding monthly or quarterly declarations must also be corrected.

- If the additional filing results in an increased trực tiếp bóng đá euro hôm nay payable or a decrease in trực tiếp bóng đá euro hôm nay refunded by the state budget, the taxpayer must pay the additional trực tiếp bóng đá euro hôm nay or the excess refunded amount and any late payment interest to the state budget (if any).

If the additional filing only results in an increase or decrease in the deductible value-added trực tiếp bóng đá euro hôm nay carried over to the next period, it must be declared in the current trực tiếp bóng đá euro hôm nay period. Taxpayers can only file additional claims to increase the refundable value-added trực tiếp bóng đá euro hôm nay when the trực tiếp bóng đá euro hôm nay return for the subsequent period has not been filed and no trực tiếp bóng đá euro hôm nay refund claim has been submitted.