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MINISTRY OF FINANCE
GENERAL DEPARTMENT OF TAXATION
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No: 369/TCT-CS
Regarding Value Added Tax (VAT)
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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Hanoi, January 22, 2025
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To:
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Hanoi Tax Department;
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Star Fashion Co., Ltd. (Lot CN-B4, Phu Nghia Industrial Park, Phu Nghia Commune, Chuong My District, Hanoi)
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The General Department of Taxation has received Document No. 18 (undated) from Star Fashion Co., Ltd. regarding Value Added Tax (VAT). In this regard, the General Department of Taxation has the following opinion:
Pursuant to Clause 6, Article 1 of Law No. 31/2013/QH13 amending and supplementing several provisions of the VAT Law No. 13/2008/QH12 regarding input VAT deductions;
Pursuant to Point g, Clause 1, Article 9 of Decree No. 209/2013/ND-CP dated December 18, 2013, by the Government regarding input VAT deductions;
Pursuant to Clause 8, Article 14 of Circular No. 219/2013/TT-BTC dated December 31, 2013, of the Ministry of Finance providing guidance on principles of input VAT deduction;
Pursuant to Article 47 of the Tax Administration Law No. 38/2019/QH14 dated June 13, 2019, regarding the supplementary declaration of tax filing documents;
Pursuant to Clause 1, Article 76 of the Tax Administration Law No. 38/2019/QH14 dated June 13, 2019, regarding the authority to decide on tax refunds;
Pursuant to Point d, Clause 1, Article 112 of the Tax Administration Law No. 38/2019/QH14 dated June 13, 2019, regarding the duties and powers of tax authority leaders to issue tax inspection decisions and tax officials' responsibilities in tax inspection;
Pursuant to Point b, Clause 4, Article 7 of Decree No. 126/2020/ND-CP dated October 19, 2020, regarding the supplementary declaration of tax filing documents.
Based on the above provisions, in the case where Star Fashion Co., Ltd. has input VAT for some invoices issued at the end of 2022 that were overlooked, the company is allowed to make a supplementary declaration and input VAT deduction before the tax authority issues a decision on tax inspection or audit at the company's headquarters in accordance with Clause 6, Article 1 of Law No. 31/2013/QH13, Article 47 of the Tax Administration Law No. 38/2019/QH14, and Point b, Clause 4, Article 7 of Decree No. 126/2020/ND-CP dated October 19, 2020, by the Government.
It is requested that the Hanoi Tax Department base its actions on the above regulations and the actual documents of Star Fashion Co., Ltd. to process according to the provisions and authority.
The General Department of Taxation provides this response for the Hanoi Tax Department and Star Fashion Co., Ltd. to be informed.
Recipients:
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As above;
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Deputy General Director Dang Ngoc Minh (for reporting);
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PC, KK-TCT Department;
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TCT Website;
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File: VT, CS.
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ON BEHALF OF THE GENERAL DIRECTOR
ON BEHALF OF THE HEAD OF THE POLICY DEPARTMENT
DEPUTY HEAD OF POLICY DEPARTMENT
Pham Thi Minh Hien
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See detials here.