On May 30, 2024, the General Department of Taxation issued Official Dispatch No. 2298/TCT-KK regarding supplementary tax declarations for omitted input invoices.
Based on Point đ, Clause 6, Article 1 of Law No. 31/2013/QH13 amending and supplementing certain provisions of the Law on Value-Added Tax (VAT), which stipulates the deduction of input VAT; Point g, Clause 1, Article 9 of Decree No. 209/2013/NĐ-CP dated December 18, 2013, by the Government, which stipulates the deduction of input VAT; Clause 8, Article 14 of Circular No. 219/2013/TT-BTC dated December 31, 2013, by the Ministry of Finance, providing guidance on the principles of input VAT deduction; Clause 3, Article 7 of Circular No. 78/2021/TT-BTC dated September 17, 2021, by the Ministry of Finance, providing guidance on handling electronic invoices and electronic invoice data summaries with errors submitted to the tax authorities in certain cases; Article 47 of the Tax Administration Law No. 38/2019/QH14 dated June 13, 2019, which stipulates the supplementary declaration of tax returns; Clause 4, Article 7 of Decree No. 126/2020/NĐ-CP dated October 19, 2020, which stipulates the supplementary declaration of tax returns:
In cases where the taxpayer discovers that an input VAT invoice for purchased goods or services has been omitted, they shall comply with the provisions of Point đ, Clause 6, Article 1 of Law No. 31/2013/QH13 and Article 47 of the Tax Administration Law No. 38/2019/QH14.
