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 #
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- Form for discussion on stopping additional declarations and adjustments 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- Temporary suspension of accepting additional tax declarations and adjustments #
In case the written request sent to the tax agency, security agency/police investigation has not determined the expiration date of temporary suspension of acceptance of additional tax declarations or adjustments from taxpayers, the tax agency shall discuss , coordinate and send a document to the security agency/investigating police to request the security agency/police to investigate at the end of the request or at the end of the case, criminal case or when changing measures. Professionals related to the case will coordinate information with the Tax authority to have a basis to stop temporarily declaring additional tax declaration dossiers of taxpayers.
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).
