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Vietnam: How should a business establishment handle if theinput VAT was declared or deducted incorrectly?

Based on point dd, clause 1, Article 14 of xem bóng đá trực tiếp vtv2Law on Value-Added Tax 2024(effective from July 1, 2025), xem bóng đá trực tiếp vtv2 deduction of input value added tax is regulated as follows:

Deduction of input value added tax

1. Business establishments paying value added tax by xem bóng đá trực tiếp vtv2 deduction method are allowed to deduct input value added tax as follows:

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đ) xem bóng đá trực tiếp vtv2 input value added tax arising in a particular month or quarter shall be declared and deducted when determining xem bóng đá trực tiếp vtv2 tax payable for that month or quarter. xem bóng đá trực tiếp vtv2 input value added tax that has not been fully deducted within a month or quarter shall be carried forward to deduct in xem bóng đá trực tiếp vtv2 following month or quarter.

In cases where a business establishment discovers discrepancies in xem bóng đá trực tiếp vtv2 declaration or deduction of input value added tax, it is permitted to amend xem bóng đá trực tiếp vtv2 tax declaration before xem bóng đá trực tiếp vtv2 tax authority or xem bóng đá trực tiếp vtv2 competent authority announces xem bóng đá trực tiếp vtv2 decision on tax inspection or audit as follows:

Taxpayers shall make supplementary declarations in xem bóng đá trực tiếp vtv2 month or quarter when xem bóng đá trực tiếp vtv2 incorrect input value added tax arises, if xem bóng đá trực tiếp vtv2 incorrect declaration results in an increase in xem bóng đá trực tiếp vtv2 payable tax amount or a decrease in xem bóng đá trực tiếp vtv2 refundable tax amount; taxpayers must pay xem bóng đá trực tiếp vtv2 additional tax due or refund any excess tax and pay late payment fees to xem bóng đá trực tiếp vtv2 state budget (if applicable).

Taxpayers shall declare during xem bóng đá trực tiếp vtv2 month or quarter when xem bóng đá trực tiếp vtv2 discrepancy is discovered, if xem bóng đá trực tiếp vtv2 incorrect declaration of input value added tax results in a decrease in xem bóng đá trực tiếp vtv2 payable tax amount or only affects xem bóng đá trực tiếp vtv2 increase or decrease of xem bóng đá trực tiếp vtv2 deductible input tax carried forward to xem bóng đá trực tiếp vtv2 subsequent month or quarter;

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Thus, if a business establishment discovers errors in xem bóng đá trực tiếp vtv2 declaration or deduction of input VAT, it may amend xem bóng đá trực tiếp vtv2 tax declaration before xem bóng đá trực tiếp vtv2 tax authority or competent authority announces xem bóng đá trực tiếp vtv2 tax inspection or audit decision, handled as follows:

- Taxpayers shall make supplementary declarations in xem bóng đá trực tiếp vtv2 month or quarter where xem bóng đá trực tiếp vtv2 incorrect input value added tax arises if xem bóng đá trực tiếp vtv2 incorrect declaration results in an increase in xem bóng đá trực tiếp vtv2 payable tax amount or a decrease in xem bóng đá trực tiếp vtv2 refundable tax amount; taxpayers must pay xem bóng đá trực tiếp vtv2 additional tax due or refund any excess tax and pay late payment fees to xem bóng đá trực tiếp vtv2 state budget (if applicable).

- Taxpayers shall declare during xem bóng đá trực tiếp vtv2 month or quarter when xem bóng đá trực tiếp vtv2 discrepancy is discovered if xem bóng đá trực tiếp vtv2 incorrect declaration of input value added tax results in a decrease in xem bóng đá trực tiếp vtv2 payable tax amount or only affects xem bóng đá trực tiếp vtv2 increase or decrease of xem bóng đá trực tiếp vtv2 deductible input tax carried forward to xem bóng đá trực tiếp vtv2 subsequent month or quarter;

Vietnam: How should a business establishment handle if xem bóng đá trực tiếp vtv2 input VAT was declared or deducted incorrectly?(Image from xem bóng đá trực tiếp vtv2 Internet)

What are xem bóng đá trực tiếp vtv2 conditions for input VAT deduction in Vietnam?

Based on clause 2, Article 14 of xem bóng đá trực tiếp vtv2Law on Value-Added Tax 2024, xem bóng đá trực tiếp vtv2 conditions for input VAT deduction are specified as follows:

(1)Have a value added tax invoice for purchases of goods and services or a document of paid value added tax at xem bóng đá trực tiếp vtv2 importation stage or a document of paid value added tax on behalf of a foreign entity as stipulated in clause 3 and clause 4, Article 4 of xem bóng đá trực tiếp vtv2Law on Value-Added Tax 2024. xem bóng đá trực tiếp vtv2 Minister of Finance prescribes xem bóng đá trực tiếp vtv2 documents for VAT paid on behalf of foreign parties;

(2)Have non-cash payment vouchers for purchases of goods and services, except for specific cases as prescribed by xem bóng đá trực tiếp vtv2 Government of Vietnam;

For exported goods and services, in addition to xem bóng đá trực tiếp vtv2 conditions stated in(1)and(2), xem bóng đá trực tiếp vtv2 following are also required:

- A contract with a foreign party for xem bóng đá trực tiếp vtv2 sale, processing of goods, or provision of services;

- Invoice of sale of goods or provision of services;

- Non-cash payment voucher;

- Customs declaration for exported goods;

- Packing list, bill of lading, insurance documents for goods (if applicable).

Note: xem bóng đá trực tiếp vtv2 Government of Vietnam stipulates xem bóng đá trực tiếp vtv2 deduction conditions for goods exported via e-commerce platforms abroad and other special cases.

What are prohibited acts in xem bóng đá trực tiếp vtv2 deduction of VAT in Vietnam?

Based on Article 13 of xem bóng đá trực tiếp vtv2Law on Value-Added Tax 2024, xem bóng đá trực tiếp vtv2 prohibited actions in VAT deduction are as follows:

(1) Buying, giving, selling, organizing advertising, or brokering xem bóng đá trực tiếp vtv2 buying and selling of invoices.

(2) Engaging in non-existent or illegitimate transactions for goods and services.

(3) Issuing sales invoices for goods or services during a business suspension period, except for issuing invoices to customers for contracts signed before xem bóng đá trực tiếp vtv2 business suspension notification date.

(4) Using illegal invoices, documents, or using invoices, documents illegally according to xem bóng đá trực tiếp vtv2 regulations of xem bóng đá trực tiếp vtv2 Government of Vietnam.

(5) Failing to transmit electronic invoice data to xem bóng đá trực tiếp vtv2 tax authority as prescribed.

(6) Tampering with, misusing, unauthorized access, or destroying information systems regarding invoices and documents.

(7) Giving, receiving, brokering bribes, or performing other acts related to invoices and documents to deduct, refund, or embezzle taxes, or to evade value added tax.

(8) Colluding, covering up, or conspiring between tax officials, tax authorities, businesses, importers, or among businesses or importers in using illegal invoices and documents to deduct, refund, or embezzle taxes, or to evade value added tax.