– Pursuant to Article 47 of the Law on Tax Administration No. 38/2019/QH14 dated June 13th, 2019 of the National Assembly, it is stipulated that:
“Article 47. Additional declarations to tax declaration dossiers
1. Taxpayers who discover that the tax declaration dossiers submitted to the tax authorities contain errors or omissions may submit additional tax declaration documents within 10 years from the expiry date of the tax declaration submission deadline for the tax period for the tax declaration dossiers containing errors or omissions, but before the tax authorities or legal authorities announce the decision to inspect or examine their tax submission.
2. When the tax authorities or legal authorities have announced the tax inspection and examination decision at the headquarters of the taxpayers, the taxpayers could still submit additional tax declaration documents; the tax authorities shall impose punishment for administrative violations of tax practice for the acts specified in Article 142 and Article 143 of this Law.
3. After the tax authorities or legal authorities have issued conclusions, decisions regarding tax practice after inspection and examination at the headquarters of taxpayers, supplementing additional declarations to the tax declaration dossiers is prescribed as follows:
a) Taxpayers are allowed to supplement their tax declaration dossiers in cases where there is increase in the amount of tax payable, a reduction in the amount of tax deductible, or a reduction in the amount of tax exempted, cut, refunded, and they are subject to penalties for administrative violations in tax practices for the acts specified in Article 142 and Article 143 of this Law;
b) In case the taxpayers discover that the tax declarations have errors or omissions, if the additional declarations reduce the tax amount payable or increase the tax amount deducted, or increase the tax amount exempted, cut, or refunded, then the matter shall be resolved in compliance with regulations on resolving tax complaints.
4. Additional tax declaration dossiers must include:
a) Additional declarations;
b) Explanation for the additional declarations and relevant supporting documents.
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– Pursuant to Clause 4, Article 7 of Decree No. 126/2020/ND-CP dated October 19th, 2020 of the government, it is stipulated that:
“4. Taxpayers may submit additional declarations for each tax declaration containing errors or omissions according to the provisions of Article 47 of the Law on Tax Administration and according to the form prescribed by the Minister of Finance. Taxpayers make additional declarations as follows:
a) In case organizations or individuals make additional declarations without changing their tax obligations, they must only submit an explanation for the additional declarations and relevant documents, and not submit the additional declaration form.
In case organizations or individuals have not submitted the annual tax finalization declaration, the taxpayer must make additional declarations in the monthly and quarterly tax declaration documents containing errors or omissions, and concurrently compile additional tax declaration documents into the dossier for the annual tax finalization.
In case the annual tax finalization declaration has been submitted, only submit additional declarations to the annual tax finalization declaration dossier; separately, in the case of additional declarations of personal income tax for income-paying organizations and individuals, they must also declare additional monthly and quarterly tax declarations with corresponding errors or omissions.
b) Taxpayers who make additional declarations that lead to an increase in the tax amount payable or a decrease in the tax amount refunded by the National Budget must pay the full amount of the increased tax amount payable or the excess tax amount refunded, plus late payment interest fee into the National Budget (if any).
In case the additional declarations only increase or decrease the amount of value-added tax that is still deductible for the next tax period, the amount must be declared in the current tax period. Taxpayers can make additional declarations to increase the VAT amount to be refunded only when they have not yet submitted the tax declarations for the next tax period and have not submitted the tax refund request.
– Pursuant to Decree No. 123/2020/ND-CP dated October 19th, 2020 of the government regulating invoices and documents:
+ In Article 19, regulations on resolving erroneous invoices are as follows:
“Article 19. Processing invoices with errors
…
2. In case a digital invoice with the tax authorities’ code or a digital invoice without the tax authorities’ code has been sent to the buyer and the buyer or seller discovers errors, the matter shall be resolved as follows:
a) In case there are errors in the buyer’s name and address, but the tax code is correct and other information is correct, then the seller notifies the buyer of the errors, but they do not have to re-issue the invoice. The seller must notify the tax authorities about the digital invoice with errors according to form No. 04/SS-HDĐT Appendix IA issued together with Decree No. 123/2020/ND-CP, except in the case that the digital invoice is without the tax authorities’ code in spite of the above errors and the invoice data have not been sent to the tax authorities.
b) In case of errors in: the tax code; the monetary amount stated in the invoice; the tax rate or tax amount; or if the goods listed on the invoice are not of the correct specifications or quality, there are two possible methods to choose from:
b1) The seller issues an adjusted invoice to correct the erroneous invoice. In case the seller and buyer have agreed to draw up a written agreement before generating an invoice to correct the erroneous invoice, then the seller and buyer shall make a written agreement clearly stating the errors, and the seller shall issue another digital invoice with adjustments to correct the erroneous invoice.
The digital invoices issued to correct the erroneous invoices must have the following line: “Adjustment for invoice form no…. type… number… day… month… year”.
b2) The seller issues a new digital invoice to replace the erroneous invoice unless the seller and buyer have agreed to draw up a written agreement before generating another invoice to replace the erroneous invoice, then the seller and buyer shall make a written agreement clearly stating the errors, and the seller shall issue another digital invoice to replace the erroneous invoice.
The new digital invoices that replace the erroneous invoices must have the following line: “To replace invoice form no…. type… number… day… month… year”.
The seller digitally signs the new adjusted or replacement digital invoice, then sends it to the buyer (in case of using a digital invoice without the tax authorities’ code) or send it to the tax authorities so that the tax authorities could issue a code for the new digital invoice to send to the buyer (in case of using a digital invoice with the tax authorities’ code).
…”
Based on the above regulations, in case the Company issues a replacement invoice as prescribed in Clause 2, Article 19 of Decree No. 123/2020/ND-CP dated October 19th, 2020 of the government, the Company shall make additional declarations for replacement invoices in the tax period containing errors (the tax period with erroneous invoices) according to the provisions of Article 47 of the Law on Tax Administration No. 38/2019/QH14 dated June 13th, 2019 of the National Assembly and Clause 4, Article 7 of Decree No. 126/2020/ND-CP dated October 19th, 2020 of the government.
In case the Company makes additional declarations leading to an increase in the amount of tax payable, it must fully pay the increased tax amount and late payment interest fee to the National Budget as per regulations.