Tax policy Q&A: Supplementing documents during tax audits
Enterprises ask: When the tax authority or competent authority has announced the decision to inspect and examine taxes at the taxpayer's headquarters but has not yet issued a conclusion or decision on handling, can the taxpayer submit a supplementary tax declaration to the tax authority?
Nghe An Tax Department would like to respond as follows:
Pursuant to Clause 2, Article 47 of the Law on Tax Administration No. 38/2019/QH14:
When the tax authority or competent authority has announced the decision to conduct a tax inspection or examination at the taxpayer's headquarters, the taxpayer is still allowed to supplement the tax declaration; the tax authority shall impose administrative sanctions on tax management violations for the acts specified in Articles 142 and 143 of the Law on Tax Administration.
