Based on legal regulations, Nghe An Tax Department responds as follows:
+ Regarding tax deduction, input VAT can be deducted :
- At point d, clause 6, Article 1, Law No. 31/2013/QH13 Law amending and supplementing a number of articles of the Law on Value Added Tax dated June 19, 2013 of the National Assembly , stipulating on input VAT deduction, business establishments paying VAT according to the tax deduction method are entitled to deduct input VAT as follows: Input VAT arising in a month shall be declared and deducted when determining the amount of tax payable in that month. In case a business establishment discovers that the input VAT amount when declared and deducted is incorrect, it shall be allowed to declare and deduct additional tax before the tax authority announces the decision to conduct a tax audit or inspection at the taxpayer's headquarters".
- In addition, in Clause 8, Article 14, Circular No. 219/2013/TT-BTC dated December 31, 2013 of the Ministry of Finance guiding the implementation of the Law on VAT and Decree No. 209/2013/ND-CP dated December 18, 2013 of the Government detailing and guiding the implementation of a number of articles of the Law on VAT, stipulates the Principle of input VAT deduction: Input VAT arising in any period shall be declared and deducted when determining the amount of tax payable for that period, regardless of whether it has been used or is still in stock".
+ Supplementary declaration of tax declaration dossier: According to Article 47, Law on Tax Administration No. 38/2019/QH14 dated June 13, 2019 of the National Assembly, the provisions on Supplementary declaration of tax declaration dossier are as follows:
- Taxpayers who discover that the tax declaration submitted to the tax authority contains errors or omissions may submit additional tax declarations within 10 years from the deadline for submitting the tax declaration of the tax period containing errors or omissions, but before the tax authority or competent authority announces the decision to conduct an inspection or examination.
- When the tax authority or competent authority has announced the decision to conduct a tax inspection or examination at the taxpayer's headquarters, the taxpayer is still allowed to supplement the tax declaration; the tax authority shall impose administrative sanctions on tax management violations for the acts specified in Articles 142 and 143 of this Law.
- In case after the tax authority or competent authority has issued a conclusion or decision on tax handling after an inspection or examination at the taxpayer's headquarters, the supplementary declaration of tax declaration dossiers is regulated as follows:
- Taxpayers are allowed to supplement their tax declaration dossiers in cases where they increase the amount of tax payable, reduce the amount of deductible tax or reduce the amount of exempted, reduced or refunded tax and are subject to administrative penalties for tax management violations for the acts specified in Articles 142 and 143 of this Law;
- In case the taxpayer discovers that the tax declaration has errors or omissions, if the additional declaration reduces the amount of tax payable or increases the amount of deductible tax, increases the amount of tax exempted, reduced, or refunded, then the regulations on handling tax complaints shall be followed.
+ Additional tax declaration documents include: additional declaration form; additional declaration explanation and related documents.
- Clause 4, Article 7, Decree 126/2020/ND-CP dated October 19, 2020 of the Government stipulates: “4. Taxpayers are allowed to submit supplementary declarations for each tax declaration with errors or omissions according to the provisions of Article 47, Law on Tax Administration and according to the form prescribed by the Minister of Finance. Taxpayers make supplementary declarations as follows:
- In case the supplementary declaration does not change the tax obligation, only the supplementary declaration explanation and related documents must be submitted, and the supplementary declaration form does not need to be submitted.
- Taxpayers who make additional declarations that lead to an increase in the amount of tax payable or a decrease in the amount of tax refunded by the state budget must pay the full amount of the increased amount of tax payable or the excess refunded amount and late payment fees to the state budget (if any).
In case the additional declaration only increases or decreases the amount of VAT that can be deducted for the next tax period, it must be declared in the current tax period. Taxpayers are only allowed to make additional declarations to increase the amount of VAT requested for refund when they have not yet submitted the tax declaration for the next tax period and have not yet submitted the tax refund request.
Based on the above provisions, in case input VAT invoices of previous periods are incorrect or incomplete and have not been declared, taxpayers are allowed to submit supplementary declarations for each tax declaration with errors or omissions according to the provisions of Article 47 of the Law on Tax Administration, and make supplementary declarations in the declaration period (month, quarter) corresponding to the time the invoice arises.
In case after the tax authority or competent authority has issued a conclusion or decision on tax handling after an inspection or examination at the taxpayer's headquarters, the taxpayer discovers that the tax declaration has errors or omissions, and if the additional declaration reduces the amount of tax payable or increases the amount of deductible tax, increases the amount of tax exempted, reduced or refunded, the provisions on handling tax complaints shall apply.
The Company is requested to base on the actual situation and compare with legal documents to comply with regulations.
Source
Comment (0)