Official Letter 331/TCT-KK 2025: Supplementary Tax Filing for Omitted Input Invoices

Official Letter 331/TCT-KK 2025: Supplementary Tax Filing for Omitted Input Invoices

Legislation

Official Letter 331/TCT-KK 2025: Supplementary Tax Filing for Omitted Input Invoices

MINISTRY OF FINANCE
GENERAL DEPARTMENT OF TAXATION

_____________

No.: 331/TCT-KK

Regarding supplementary tax filing for omitted input invoices

SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness

________________________

Hanoi, January 21, 2025

 

 

To:

Công ty cổ phần Draexlmaier Automotive Việt Nam

(Địa chỉ: Lô D1, Khu Công nghiệp Tam Thăng, xã Tam Thăng, thành phố Tam Kỳ, tỉnh Quảng Nam).

 

Draexlmaier Automotive Vietnam Joint Stock Company
(Address: Lot D1, Tam Thang Industrial Park, Tam Thang Commune, Tam Ky City, Quang Nam Province)

The General Department of Taxation has received Official Letter No. 64-2024/DAV-FIN dated August 15, 2024, from Draexlmaier Automotive Vietnam Joint Stock Company regarding the supplementary filing of input VAT for omitted invoices. Regarding this matter, the General Department of Taxation has the following comments:

  • Based on Article 9 of the Law on Complaints No. 02/2011/QH13 regarding the statute of limitations for complaints;
  • Based on Clause d, Article 6, and Article 1 of the Law No. 31/2013/QH13 regarding input VAT deduction;
  • Based on Clauses 1 and 2, Article 47 of the Law on Tax Administration No. 38/2019/QH14 regarding supplementary tax filings;
  • Based on Clause 4, Article 7 of Decree No. 126/2020/ND-CP dated October 19, 2020, by the Government regarding supplementary tax filing documents;
  • Based on Clause 1, Article 9 of Decree No. 209/2013/ND-CP dated December 18, 2013, by the Government regarding input VAT deduction;
  • Based on Clause 8, Article 14 of Circular No. 219/2013/TT-BTC dated December 31, 2013, by the Ministry of Finance guiding the principles of input VAT deduction.

According to the documentation, Draexlmaier Automotive Vietnam Joint Stock Company has filed incorrectly for omitted input invoices from May, July, and August 2021 (which had already been inspected before tax refund) in the VAT tax return for September 2021 (October 20, 2021), after the Quang Nam Provincial Tax Department had issued the inspection decision for the August 2021 tax period (September 24, 2021).

Based on the above regulations, if a taxpayer discovers omitted VAT invoices for purchased goods and services, they must follow the provisions under Clause d, Article 6 of Law No. 31/2013/QH13 and Article 47 of Law on Tax Administration No. 38/2019/QH14.

We kindly request Draexlmaier Automotive Vietnam Joint Stock Company to review and follow the above regulations. In case of further difficulties, please contact the Quang Nam Provincial Tax Department for guidance.

The General Department of Taxation informs Draexlmaier Automotive Vietnam Joint Stock Company for implementation.

 

Recipients:

  • As above;
  • Deputy General Director Mai Son (for reporting);
  • Quang Nam Provincial Tax Department;
  • Tax Inspectorate, CS Department, PC Department;
  • General Department of Taxation Website;
  • Archive: VT, KK.

On behalf of the General Director
Head of the Tax Declaration and Tax Accounting Department

 

 

 

Le Thi Duyen Hai

See details here.