Procedures for additional declaration of tax return
- April 24, 2023
General information
The order of execution
File
Application form, declaration form
General information
| Procedure name | Procedures for additional declaration of tax return |
| Decision issued | Decision No. 2770/QD-BTC dated December 25, 2015 |
| How to perform | Directly at the headquarters of state administrative agencies. |
| Resolution deadline | – Within 02 working hours in case the taxpayer discovers that the submitted tax declaration has errors and makes an additional declaration to the customs authority: + After the system categorizes the declaration but before the customs authority Customs carries out detailed inspection of documents; + Within 60 days from the date of customs clearance but before the customs authority decides on post-clearance inspection or inspection. – Within 08 working hours from receipt of complete information or documents (if any) in case of additional declaration: + After the customs authority checks the documents and physically inspects the goods but before customs clearance; + Over 60 days from the date of customs clearance or after the customs authority decides on post-clearance inspection or inspection. |
| Implementation object | Organizations and individuals. |
| Implementing agencies | – Authority with decision-making authority: Customs Branch.
– Authority or competent person authorized or decentralized to implement (if any): No. – Agency directly implementing administrative procedures: Customs Branch. – Coordinating agency (if any): No. |
| Result | Notify the inspection results on the additional declaration document. |
| Fees and charges | Do not have |
| Requires implementation conditions | Additional declaration of tax declaration dossiers for exported and imported goods is done in the following cases: - After the system categorizes declarations but before the customs authority conducts direct inspection. receiving customs documents; – Organizations and individuals determine there are errors in customs declaration within 60 days from the customs clearance date but before the customs authority decides on post-clearance inspection or inspection; |
| Legal grounds | – Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006;
– Decree No. 83/2013/ND-CP dated July 22, 2013 of the Government detailing the implementation of a number of articles of the Law on Tax Administration and the Law amending and supplementing a number of articles of the Law on Tax Administration; – Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance regulating customs procedures; customs inspection and supervision; export tax, import tax and tax administration for exported and imported goods. |
The order of execution
| The order of execution | – Step 1: The taxpayer submits a written request for additional declaration.
– Step 2: The customs office where the procedures are carried out is responsible for receiving and checking the additional declaration documents and notifying the taxpayer of the results. |
File
| Profile components | Profile components:
– Document requesting additional declaration (form No. 03/KBS/GSQL Appendix V Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance): submit 02 originals. – Attached documents to prove the additional declaration. |
| Number of records | 01 set |
Application form, declaration form
| Name of the declaration form | Additional declaration of exported and imported goods form No. 03/KBS/GSQL Appendix V issued together with Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance |
| Attachments | Sample number 03.KBS.GSQL.docx |
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