WHEN WRONG IN THE PERSONAL INCOME TAX DAMAGE WHAT TO DO?

When taxpayers detect that the tax declaration dossiers submitted to tax agencies are erroneous, they may make additional declaration in order to remedy errors.

QUYẾT TOÁN THUẾ THU NHẬP CÁ NHÂN CHO CÁ NHÂN CÓ THU NHẬP TỪ HAI ...

Firstly, about the time limit and additional documents for tax declaration
Application deadline:
Businesses submit to the tax authorities on any working day, regardless of the deadline for filing the next tax return, but must before the tax authorities, competent authorities announced the tax inspection decision , tax inspections at corporate headquarters.
Additional declaration documents include:
– The tax return of the tax period has been supplemented or adjusted;
– Written explanation of additional declarations or modifications (Form No. 01 / KHBS enclosed with Circular 156/2013 / TT-BTC) in case of additional declaration or adjustment with tax discrepancies arising;
– Enclosed documents explaining figures in the explanation of additional declarations or modifications.
Secondly, on how to handle cases that require additional declaration of tax declaration
Case 1: The enterprise declares additional tax records that do not change the tax payable, deductible tax, and refunded tax. In this case, the business needs:
– Making tax returns of the tax period with errors that have been supplemented or adjusted.
– Send attached explanatory documents.
Case 2: The enterprise declares additional tax records to increase the payable tax amount. In this case, the enterprise should:
– Enterprises make additional declarations and self-determine the amount of late payment based on the increased tax payable, the number of days of late payment and the level of late payment as prescribed.
– If the taxpayer does not determine or incorrectly determine the late payment interest, the tax authority shall determine the late payment interest and notify the taxpayer.
Case 3: If an enterprise declares additional tax records that reduce the payable tax amount, the enterprise shall make additional declaration and the reduced tax amount may be reduced if tax is paid. The tax amount is offset against the payable tax amount of the subsequent period or refunded.
Case 4: The enterprise additionally declares the tax return only increasing the amount of VAT that has not been fully deducted in the tax period with errors. In this case, the enterprise shall make additional declarations, the amount of tax adjustment to increase the deduction of the error period declared in the index “Adjustment to increase the deductible VAT amount of previous periods” on the declaration. VAT of the current tax declaration period.
Case 5: An enterprise declares additional tax records that reduces the amount of VAT, which has not been fully deducted, in the tax period with errors. Enterprises shall make additional declaration documents as follows:
– In case the enterprise has not stopped deduction and has not yet requested to refund the tax, the adjusted tax amount to reduce the deduction of the error period shall be declared in the “Adjustment and reduction of deductible VAT amount of previous periods” on the tax return. VAT of the current tax declaration period.
– In case the taxpayer has stopped withholding tax and made a tax refund proposal dossier to send to the tax agency but has not yet been refunded, the tax agency shall consider tax refund according to the tax refund application dossier and additional declaration dossier according to regulations. specified.
– In case the taxpayer has been refunded by the tax authority, the enterprise must pay the wrongly refunded tax amount and calculate the late payment interest from the date the State Treasury agency signs the certification on the State budget revenue refund order. or Payment order cum offsetting the State budget till the date the company declares additionally.
– In case the enterprise has not fully paid the wrongly paid tax amount or calculated the late payment interest in contravention of regulations, the tax agency will charge the late payment amount and notify the enterprise.
Case 6: An enterprise declares additional tax records that reduces the amount of VAT that has not been fully deducted and increases the payable VAT amount of the tax period in error. In this case, the enterprise should proceed:
– Enterprises make additional declarations and self-determine the amount of late payment based on the increased tax payable, the number of days of late payment and the level of late payment as prescribed.
– At the same time, it is required to declare the tax amount to be deducted and adjusted for reduction of the error period in the index “Adjustment and reduction of VAT to be deductible of the previous periods” on the VAT declaration of the period for making tax declaration dossiers present.
Case 7: An enterprise declares in additional tax declaration dossiers, thus increasing the VAT amount which has not yet been fully deducted, at the same time, reducing the payable VAT amount of the tax period with errors. To conduct additional declarations, enterprises should:
– Prepare additional declarations and declare the tax amount to be deducted to increase adjustment of the error period into the target “Adjustment to increase the deductible VAT amount of previous periods” on the VAT declaration of the making period current tax return.
– For the adjusted VAT amount to reduce the payable tax amount, taxpayers shall make adjustment as in the case where an enterprise declares additional tax declaration dossiers to reduce the payable tax amount (above).
Case 8: An enterprise may additionally declare a tax return for the criterion of requesting a refund on the deductible VAT declaration in case of adjustment to reduce the amount of tax already requested to be refunded on the declaration because it is not guaranteed. and have not submitted an application for refund. Enterprises shall make additional declaration dossiers, and at the same time declare the proposed reduction amount to be reduced into the index “Adjustment to increase the deductible VAT amounts of previous periods” on the declaration form.

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