On February 6, 2024, the General Department of Taxation issued Official Letter 485/TCT-KK regarding the suspension of supplementary and adjusted tax declarations for taxpayers at the request of the investigating agency.
1. Suspension of supplementary and amended tax declarations for taxpayers as requested by the investigating agency (2024)
According to the official document, the General Department of Taxation requests that the Tax Departments of provinces and cities, upon receiving a request from security/police investigation agencies, address the following: "block" Taxpayer's declaration formpause Do not allow taxpayers to file supplementary declarations or "block"/pause Taxpayers are not allowed to declare adjustments, supplements, or reductions in deductible VAT and reductions in expenses for input invoices of certain businesses purchasing goods and services from businesses currently under police investigation for illegal invoice trading. This information must be promptly updated in the centralized tax management application of the Tax Department, as per the General Department of Taxation's TMS application upgrade notice version 6.25.
2. Form for exchanging information regarding the suspension of supplementary or amended tax declarations by taxpayers at the request of the investigating agency.
In cases where the content of the request/proposal from the security/police investigation agency is incomplete and cannot be fully updated in the application, or the document form does not comply with the mẫu forms issued in Circular 119/2021/TT-BCA dated December 8, 2021, of the Minister of Public Security, which regulates forms, documents, and records for criminal investigations, the Tax agency shall exchange information, coordinate, and send a written request to the security/police investigation agency for clarification to provide a basis for implementation.
3. Period for suspending the acceptance of supplementary and amended tax declarations.
In cases where the request sent to the Tax authority and the security/police investigation agency have not yet determined the expiration date of the temporary suspension of accepting supplementary or adjusted tax declarations by the taxpayer, the Tax authority shall exchange information, coordinate, and send a written request to the security/police investigation agency, asking them to cooperate in providing information to the Tax authority upon completion of the request, the conclusion of the criminal case, or changes in operational measures related to the case, so that there is a basis to end the temporary suspension of supplementary tax declarations for the taxpayer in 2024.
The Tax Authority will exchange information, coordinate, and send written requests to the security/police investigation agency. After the investigation concludes, they will cooperate in transferring information on tax-related violations and handling to the Tax Authority so that the Tax Authority can promptly direct, correct, or handle violations (if any) in the business.