Instructions for additional declaration of VAT

Create at: 29/04/2022 14:46

1. Principles of additional declaration and adjustment of VAT:

🔰 After the deadline for submitting the VAT declaration as prescribed, the taxpayer discovers that the tax declaration submitted to the tax authority contains errors or mistakes that affect the payable tax amount, may make additional declarations and adjust the declaration..

🔰 The additional VAT declaration is submitted to the tax authority on any working day, but before the tax authority, the competent authority announces the tax inspection decision at the taxpayer's office. .

🔰 Additional declaration rule:

➤ If you make a mistake in any tax period, you must return to that tax period to make additional declarations;

➤ If the criteria is wrong, find the correct criteria, and correct it with the correct data.

Note: Pursuant to Circular 219/2013/TT-BCT dated January 1, 2014, then:

✔ For output invoices with incorrect declaration: detecting errors in any period, they must make additional declarations and adjustments in that tax period and pay late payment interest on the underreported tax amount (if any).

✔ For input invoices with incorrect declaration: there is no deadline for declaration, if errors are detected during the declaration period, they can still make additional declarations at any time as long as before the tax authority has a decision to inspect

2. Instructions for additional declaration of VAT:

2.1. Detecting errors within the deadline for submitting declarations:

⚡ Make a new declaration and submit it again.

⚡ Do not make an additional VAT declaration.

2.2. Detecting errors when the deadline for submitting declarations expires:

⚡ Prepare additional declarations for adjustment of VAT.

⚡ Enclosed with an explanation of additional and adjusted declarations.

⏩ For input invoices omission:

➥ No additional declaration is required.

➥ Declare in the period when input invoices are discovered to be omitted.

⏩ For output invoice omission:

➥ The adjustment must be declared in the period when the output invoice is generated.

3. Common errors:

3.1. Errors do not affect the payable tax amount, tax is deductible:

✅ According to Point c, Clause 5, Article 10 of Circular 156/2013/TT-BTC stipulating: “In case the taxpayer makes additional declarations without changing the payable tax amount, deductible tax amount, or the tax amount requested for refund, only the tax return of the tax period with errors has been added, adjust and send the accompanying explanatory documents, without having to make an explanation of additional declarations and adjustments, form No. 01/KHBS".

Treatment:

👉 Go to HTKK software, click "wrong declaration period" => select additional declaration

▶ An additional declaration must be made with the data of the first declaration in the HTKK, principles for obtaining additional declaration data:

• First supplement => get the data of the first declaration.

• Second supplement => get data of the first supplementary declaration.

• Additional n times => get data of additional declarations n-1 times.

3.2. Errors affecting the payable tax amount and deductible tax:

Treatment:

👉 Step 1: Identify errors, make additional declarations.

• Log in to the HTKK software => Choose the wrong declaration period => Check "Additional declaration"

👉 Step 2: Fill in the additional declaration.

• The way of additional declaration is correct wrong indicator.