Official Letter 471/TCT-KK 2025 regarding the supplementary declaration of VAT tax return documents

MINISTRY OF FINANCE GENERAL DEPARTMENT OF TAXATION __________ No: 471/TCT-KK Regarding the supplementary declaration of VAT tax return documents

SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ______________________ Hanoi, February 5, 2025

 

 

To:
	The Tax Department of Quang Ngai Province; GE Vietnam Electrical Systems Co., Ltd. (Address: Dung Quat Economic Zone, Tuyet Diem 3 Hamlet, Binh Thuan Commune, Binh Son District, Quang Ngai Province).

 

 

The General Department of Taxation has received Official Letter No. GEDQ-FIN-24-02 dated September 27, 2024, from GE Vietnam Electrical Systems Co., Ltd. regarding the supplementary declaration of VAT tax return documents. Regarding this matter, the General Department of Taxation has the following comments:

Based on Clause 6, Article 3 of the Tax Administration Law No. 38/2019/QH14 regarding the definition of the tax period;

Based on Clause 1, Article 44 of the Tax Administration Law No. 38/2019/QH14 regulating the deadline for tax return submission;

Based on Point b, Clause 4, Article 7 of Decree No. 126/2020/NĐ-CP dated October 19, 2019, regulating supplementary declarations.

According to the above provisions, in the case where the taxpayer supplements the VAT tax return for the tax period of June 2023 on August 10, 2023, and the result of the supplementary declaration only increases the VAT refundable amount for the tax period of June 2023, the taxpayer should enter it in item [38] “Adjustment of increased VAT refundable from previous periods” on the initial VAT tax return for the tax period of July 2023 (since it is still within the VAT filing deadline for the tax period of July 2023), which is in accordance with regulations.

According to Announcement No. 5379/TB-CTQNG-KĐT dated July 25, 2024, from the Tax Department of Quang Ngai Province regarding the rejection of GE Vietnam Electrical Systems Co., Ltd.'s request for a VAT refund related to multiple supplementary declarations, the Tax Department of Quang Ngai Province is requested to review and provide guidance to the taxpayer based on the specific documents in accordance with the regulations.

The General Department of Taxation replies for GE Vietnam Electrical Systems Co., Ltd. and the Tax Department of Quang Ngai Province to be aware and act accordingly.

 

 

Recipients: As above; Deputy General Director Mai Son (for report); Tax Policy and Strategy Department; General Department of Taxation Website; Archive: VT, KK.

On behalf of the DIRECTOR GENERAL OF THE GENERAL DEPARTMENT OF TAXATION HEAD OF THE TAX DECLARATION AND ACCOUNTING DEPARTMENT             Le Thi Duyen Hai

See details here.