Supplementing Omitted Input Invoices After Tax Inspection
- phanhoainamba
- Jun 7, 2024
- 1 min read
According to Official Dispatch No. 2298/TCT-KK dated May 30, 2024, from the General Department of Taxation, businesses are allowed to supplement omitted input VAT invoices after a tax inspection decision has been issued. However, this will result in administrative penalties for tax management violations.
Specific Provisions:
Point đ, Clause 6, Article 1 of VAT Law No. 31/2013/QH13 and Article 47 of Tax Administration Law No. 38/2019/QH14: These regulations allow businesses to declare and deduct additional input VAT invoices that were omitted before the tax authority announces the decision to inspect or audit at the business premises.
Post-Inspection Declaration: If businesses declare these omitted invoices after the inspection or audit decision has been issued, they will face administrative penalties according to Articles 142 and 143 of Tax Administration Law No. 38/2019/QH14.
Important Notes:
Businesses should carefully manage input invoices to avoid omissions.
If an omitted invoice is discovered, it should be supplemented as soon as possible to minimize penalties.
Contact W&A for more details!
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