Guidelines for supplementation of the trực tiếp bóng đá việt nam hôm nay declaration dossier in 2025 in Vietnam

What are guidelines for supplementation of the trực tiếp bóng đá việt nam hôm nay declaration dossier in 2025 in Vietnam?

Pursuant to Clause 4, Article 7 ofDecree 126/2020/ND-CPregulating trực tiếp bóng đá việt nam hôm nay declaration dossiers:

Article 7. trực tiếp bóng đá việt nam hôm nay declaration dossiers

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4. Taxpayers are allowed to submit supplementary declarations for each incorrect or omitted trực tiếp bóng đá việt nam hôm nay dossier as prescribed in Article 47 of the Law on trực tiếp bóng đá việt nam hôm nay Administration and according to the form prescribed by the Minister of Finance. Taxpayers make supplementary declarations as follows:

a) In cases where supplementary declarations do not change the trực tiếp bóng đá việt nam hôm nay obligations, only a supplementary explanatory report and related documents are required, not a supplementary declaration form.

In cases where the annual trực tiếp bóng đá việt nam hôm nay finalization dossier has not been submitted, taxpayers make supplementary monthly or quarterly trực tiếp bóng đá việt nam hôm nay declarations that have errors and concurrently consolidate supplementary data into the annual trực tiếp bóng đá việt nam hôm nay finalization dossier.

In cases where the annual trực tiếp bóng đá việt nam hôm nay finalization dossier has been submitted, only the annual trực tiếp bóng đá việt nam hôm nay finalization dossier needs to be supplemented; however, in cases of supplementary declarations of the personal income trực tiếp bóng đá việt nam hôm nay finalization declaration for organizations and individuals paying income from salaries or wages, the corresponding erroneous monthly or quarterly declaration must also be supplemented.

b) Taxpayers who make supplementary declarations resulting in an increase in the payable trực tiếp bóng đá việt nam hôm nay or a decrease in the trực tiếp bóng đá việt nam hôm nay refunded by the state budget must pay the additional trực tiếp bóng đá việt nam hôm nay payable or the excess trực tiếp bóng đá việt nam hôm nay refunded and the late payment amount to the state budget (if any).

In cases where supplementary declarations only lead to an increase or decrease in the deductible value-added trực tiếp bóng đá việt nam hôm nay carried forward to the next period, it must be declared in the current trực tiếp bóng đá việt nam hôm nay calculation period. Taxpayers are only allowed to supplement an increase in the proposed refundable value-added trực tiếp bóng đá việt nam hôm nay when they have not yet submitted the trực tiếp bóng đá việt nam hôm nay declaration dossier for the next trực tiếp bóng đá việt nam hôm nay calculation period and have not submitted the dossier requesting a trực tiếp bóng đá việt nam hôm nay refund.

According to the above regulation, when discovering errors in the trực tiếp bóng đá việt nam hôm nay declaration dossier, the taxpayer proceeds to make supplementary declarationsas follows:

- If supplementary declarations do not change the trực tiếp bóng đá việt nam hôm nay obligations, only a supplementary explanatory report and related documents are required, not a supplementary declaration form.

- If the annual trực tiếp bóng đá việt nam hôm nay finalization dossier has not been submitted, the taxpayer makes supplementary monthly or quarterly trực tiếp bóng đá việt nam hôm nay declarations that have errors and simultaneously consolidates supplementary data into the annual trực tiếp bóng đá việt nam hôm nay finalization dossier.

- If the annual trực tiếp bóng đá việt nam hôm nay finalization dossier has been submitted, only the annual trực tiếp bóng đá việt nam hôm nay finalization dossier needs to be supplemented. Note, in cases of supplementary declarations for the personal income trực tiếp bóng đá việt nam hôm nay (PIT) finalization declaration for organizations and individuals paying income from salaries or wages, corresponding erroneous monthly or quarterly declarations must be supplemented at the same time.

- In cases where supplementary declarations only lead to an increase or decrease in the deductible value-added trực tiếp bóng đá việt nam hôm nay carried forward to the next period, it must be declared in the current trực tiếp bóng đá việt nam hôm nay calculation period. Taxpayers are only allowed to supplement an increase in the proposed refundable value-added trực tiếp bóng đá việt nam hôm nay when they have not yet submitted the trực tiếp bóng đá việt nam hôm nay declaration dossier for the next trực tiếp bóng đá việt nam hôm nay calculation period and have not submitted the dossier requesting a trực tiếp bóng đá việt nam hôm nay refund.

Guidelines for supplementation of the trực tiếp bóng đá việt nam hôm nay declaration dossier in 2025 in Vietnam​ (Image from the Internet)

What are details of the Form 01/KHBS - Declaration of supplementary trực tiếp bóng đá việt nam hôm nay dossier in Vietnam?

Pursuant to Form 01/KHBS Appendix 2 issued together withCircular 80/2021/TT-BTCregulating the supplementary declaration form for trực tiếp bóng đá việt nam hôm nay declaration dossiers:

DownloadForm 01/KHBS - Declaration of supplementary trực tiếp bóng đá việt nam hôm nay dossier

What are the rights of taxpayers in Vietnam?

Pursuant to Article 16 of theLaw on trực tiếp bóng đá việt nam hôm nay Administration 2019(amended by Clause 3, Article 6 of theLaw Amending the Law on Securities, the Law on Accounting, the Law on Independent Auditing, the Law on State Budget, the Law on Management and Use of Public Property, the Law on trực tiếp bóng đá việt nam hôm nay Administration, the Law on Personal Income trực tiếp bóng đá việt nam hôm nay, the Law on National Reserves, the Law on Handling Administrative Violations 2024) specifying the rights of taxpayers:

- To be supported, guided in trực tiếp bóng đá việt nam hôm nay payment; to provide information and documents to fulfill trực tiếp bóng đá việt nam hôm nay obligations and benefits.

- To receive documents related to trực tiếp bóng đá việt nam hôm nay obligations from competent agencies during inspections, tests, and audits.

- To request trực tiếp bóng đá việt nam hôm nay authorities to explain trực tiếp bóng đá việt nam hôm nay calculations, trực tiếp bóng đá việt nam hôm nay determinations; to request the inspection of quantity, quality, and type of exported, imported goods.

- To have information kept confidential, except for information that must be provided to competent state agencies or publicly disclosed according to the law.

- To enjoy trực tiếp bóng đá việt nam hôm nay incentives, trực tiếp bóng đá việt nam hôm nay refunds as prescribed by trực tiếp bóng đá việt nam hôm nay laws; to know the deadline for trực tiếp bóng đá việt nam hôm nay refund resolution, the amount of trực tiếp bóng đá việt nam hôm nay not refunded, and the legal basis for the unrefunded trực tiếp bóng đá việt nam hôm nay.

- To sign contracts with business service organizations for trực tiếp bóng đá việt nam hôm nay procedures and customs procedure agents to perform trực tiếp bóng đá việt nam hôm nay agent and customs procedure agent services.

- To receive trực tiếp bóng đá việt nam hôm nay handling decisions, trực tiếp bóng đá việt nam hôm nay inspection minutes, trực tiếp bóng đá việt nam hôm nay audit minutes, to request explanations of the content of trực tiếp bóng đá việt nam hôm nay handling decisions; to have their opinions maintained in trực tiếp bóng đá việt nam hôm nay inspection minutes, trực tiếp bóng đá việt nam hôm nay audit minutes; to receive trực tiếp bóng đá việt nam hôm nay inspection conclusions, trực tiếp bóng đá việt nam hôm nay audit conclusions, and trực tiếp bóng đá việt nam hôm nay handling decisions after trực tiếp bóng đá việt nam hôm nay inspections and audits from trực tiếp bóng đá việt nam hôm nay authorities.

- To be compensated for damages caused by trực tiếp bóng đá việt nam hôm nay authorities and trực tiếp bóng đá việt nam hôm nay officials according to the law on State compensation liability.

- To request trực tiếp bóng đá việt nam hôm nay authorities to certify their fulfillment of trực tiếp bóng đá việt nam hôm nay payment obligations.

- To complain or initiate lawsuits against administrative decisions, administrative actions related to their lawful rights and interests.

- Not to be administratively sanctioned for trực tiếp bóng đá việt nam hôm nay violations, not to calculate late payment amounts for cases where taxpayers comply with guidelines and handling decisions from trực tiếp bóng đá việt nam hôm nay authorities and competent state agencies related to determining taxpayers' trực tiếp bóng đá việt nam hôm nay obligations.

- To denounce violations of law by trực tiếp bóng đá việt nam hôm nay officials and other organizations or individuals according to the law on denunciations.

- To search, view, and print all electronic documents that they have sent to the electronic information portal of trực tiếp bóng đá việt nam hôm nay authorities in accordance with this Law and electronic transaction laws.

- To use electronic documents in transactions with trực tiếp bóng đá việt nam hôm nay authorities and related agencies and organizations.