Taxation is a complex area that requires keeping up to date with the latest legislation. Hong Bang Law has many employees who are experts with long experience in the tax field, providing customers with quality and reliable services.
Therefore we would like to send you some necessary information about the procedures for additional declaration of the corporate income tax
After the deadline for submitting tax declaration dossiers, enterprises discover that the dossiers submitted to the tax authorities have errors, they may additionally declare tax declaration dossiers.
Cases requiring the additional declaration of enterprise income tax declaration dossiers:
- Enterprises that make additional declarations to tax declaration dossiers do not change the payable tax amount, deductible tax amount or tax amount requested for refund:
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- Enterprises make declarations of the tax period with errors, which have been supplemented and adjusted.
- Send an accompanying explanatory document
- Enterprises making additional declarations to tax declaration dossiers increase the payable tax amount:
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- Enterprises make additional declaration dossiers and self-determine late payment interest based on the additional tax payable, the number of days of late payment and the late payment rate as prescribed.
- In case the taxpayer fails to self-determine or incorrectly determines the amount of late payment interest, the tax authority that determines the late payment amount shall notify the taxpayer.
- Enterprises making additional declarations to tax declaration dossiers reduce the payable tax amount:
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- Enterprises make additional declaration dossiers for the reduced adjusted tax amounts, which are calculated for deduction of payable tax obligations. If they have already been paid to the State budget, they shall be offset against the payable tax amounts of the following period or be refunded.
- Enterprises making additional declarations to tax declaration dossiers only increase the amount of value-added tax that has not yet been fully deducted of the tax period with errors:
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- Enterprises make additional declaration dossiers, the amount of tax-adjusted to increase the withholding of the incorrect period is declared in the item “Adjustment of the deductible value-added tax amount of previous periods” on the value tax declaration. increment of the current tax filing period.
- Enterprises that make additional declarations to tax declaration dossiers, reducing the un-deducted VAT amount of the tax period with errors, shall make additional declaration dossiers:
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- In case the enterprise has not stopped deducting and has not yet requested a tax refund, the tax amount adjusted to reduce the deduction of the incorrect period is declared in the entry “Adjustment and reduction of the deductible VAT amount of previous periods” on the tax declaration. VAT of the current tax filing period.
- In case the taxpayer has stopped withholding tax and makes a dossier of request for tax refund and sends it to the tax authority but has not yet received a tax refund, the tax authority shall consider tax refund according to the application for tax refund and the additional declaration as prescribed. .
- In case the taxpayer has been refunded by the tax authority, the enterprise must pay the wrong refunded tax amount and calculate the late payment interest from the date the State Treasury agency signs the order on refund of state budget revenues. or Order of refund cum clearing of state budget revenue to the date of additional declaration by the enterprise.
- In case the enterprise has not fully paid the wrongly refunded tax amount or calculated late payment interest improperly, the tax authority will calculate the late payment interest and notify the enterprise.
- Taxpayers make additional declarations to tax declaration dossiers, which reduces the amount of VAT that has not yet been fully deducted and at the same time increases the payable VAT amount of the tax period with errors.
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- Enterprises make additional declaration dossiers and self-determine late payment interest based on the additional tax payable, the number of days of late payment and the late payment rate as prescribed.
- At the same time, the tax amount that is still deducted, adjusted to the reduction of the error period, must be declared in the item “Reducing the amount of deductible VAT of previous periods” on the VAT declaration of the current tax filing period. in.
- Enterprises make additional declarations to tax declaration dossiers, which increases the amount of VAT that has not yet been fully deducted and at the same time reduces the payable VAT amount of the tax period with errors.
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- Enterprises make additional declaration and declare the amount of tax still deductible and adjust the increase of the error period in the target “Increase adjustment of the deductible VAT amount of previous periods” on the VAT declaration of the period. prepare a current tax return.
- For the adjusted VAT amount to reduce the payable tax amount, the taxpayer shall declare the adjustment as in the case where the enterprise additionally declares the tax declaration dossier, reducing the payable tax amount (above).
- Enterprises are allowed to supplement tax declaration dossiers for the items requested for refund on the withholding VAT declaration in case of reduction of the tax amount requested for refund on the declaration because the refund cannot be guaranteed and the application has not yet been completed
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- Enterprises make additional declaration dossiers, and at the same time declare the amount of money requested for refund or decrease in the target “Increase adjustment of deductible VAT amounts of previous periods” on the VAT declaration of the period when the current taxes declaration is made.
Additional declarations dossiers include:
- The tax return of the tax period with errors has been supplemented or adjusted;
- An explanation of the additional declaration or adjustment in case the additional declaration or adjustment has a tax difference;
- The attached documents explain the data in the supplementary and adjusted explanation.
Deadline for filing:
Enterprises submit to the tax authority on any working day, regardless of the deadline for submitting the next tax return, but must be before the tax authority or the competent authority. announcing the tax inspection decision, the agency competent to announce the tax inspection decision at the enterprise’s headquarters.
Location of filing:
Tax agency directly managing the business
Service of additional declaration of corporate income tax provided by Hong Bang Law
- Advising customers on tax laws in the general and additional declaration of corporate income tax in particular;
- Advising customers on regulations and order, procedures, declaration documents for value-added rental;
- Prepare reports, declarations, complete and submit declarations to competent state agencies;
- On behalf of clients to amend and supplement dossiers, directly work with competent authorities upon request;
- Perform other tax declaration-related services when required by customers.
In addition to the above services, Hong Bang Law also provides the following services:
- Consulting services and initial tax declaration;
- Monthly tax declaration service;
- Quarterly tax declaration service;
- Tax declaration service according to the time of arising;
- Services of making and declaring year-end financial statements;
- Contractor tax declaration service;
- Year-by-year tax declaration services: Reasonable cost and integrated package of all tax declaration activities of enterprises, completing books and documents, closing and storing business books;
- Tax declaration services at the request of businesses.
If you need more detailed advice and answers as well as how to access this service, please contact directly our Lawyer Nhat Nam via hotline: 0912.35.65.75, 0912.35.53.53 or call the toll free legal consultation hotline 1900.6575 or send a service request via email: lienheluathongbang@gmail.com
Wishing you and your family good health, peace and success!
Best regards!
