On April 06, 02, the General Department of Taxation issued Official Letter 485 / TCT-KK on stopping additional declarations and adjustments for taxpayers at the request of the investigation agency. Details are as follows:
1. Stop making additional declarations and adjustments for taxpayers at the request of the investigation agency 2024
According to the content of the official dispatch, the General Department of Taxation requested the Tax Departments of provinces and cities upon receiving written requests from security agencies/police to investigate the matter. "block" declaration of taxpayer/pause Do not allow taxpayers to make additional declarations or “block''/pause Do not allow taxpayers to declare, adjust, supplement, or reduce the amount of deductible VAT and adjust or reduce costs for input invoices of some businesses purchasing goods and services from businesses that are being banned by public agencies. When investigating illegal invoice trading, promptly update the Tax sector's centralized tax management application according to the TMS application upgrade notice version 6.25 of the General Department of Taxation.
2. Exchange form on stopping additional declaration and adjustment for taxpayers at the request of the investigation agency
In case the content of the written request/request of the security agency/investigating police does not have enough information to update the application or the document form is not guaranteed according to the form issued in Circular 119 /2021/TT-BCA dated December 08, 12 of the Minister of Public Security stipulating on forms, papers, and books on criminal investigations, the Tax agency will exchange, coordinate and send a document to the agency. Security/police investigation requests to coordinate and clarify to have a basis for implementation.
3. Period of temporary suspension of accepting additional and adjusted tax declarations
In case the request document sent to the Tax authority, the security agency/investigative police has not yet determined the time of expiration of the temporary suspension of accepting additional tax declarations and adjustments of the taxpayer, the Tax authority shall discuss, coordinate and send a document to the security agency/investigative police requesting the security agency/investigative police to request that when the request is completed or when the incident, criminal case or when there is a change in professional measures related to the case, coordinate and inform the Tax authority to have a basis to end the temporary suspension of additional tax declaration of the taxpayer's tax declaration in 2024.
The Tax Agency exchanges, coordinates and sends a written request to the security agency/police to investigate. After the investigation is concluded, they will coordinate to transfer violation information and handle tax related matters to the agency. Tax so that the Tax authority can promptly direct and rectify businesses or handle violations (if any).