On December 25, 2023, the General Department of Taxation issued an instruction on the procedure for revising online monthly tax returns.
The General Department of Taxation aims to make it easier for taxpayers to revise previous monthly tax returns that have been wrongly submitted on the basis of mistakes or negligence, or to update the data declared by the General Department of Taxation. GDT prepared procedures for requesting monthly tax returns through the online tax return management system (e-filing). In this regard, in order to ensure smooth implementation of this procedure, the General Department of Taxation would like to introduce the detailed procedure for revising online monthly tax return as follows:
Enterprises wishing to revise their monthly tax returns can apply for correction through the "Revise Tax Return" function in the online tax return management system (e-fling) by following each of the following steps:
Step 1: Go to "Online Business Tax Return Management System" and select the "Adjust Tax Return" function, then select the type of tax to be adjusted:
- List of revisions, journals, buying and selling
- List of withholding tax adjustment
- List of revisions on salary tax and tax on additional benefits.
Step 2: Select the head office or branch of the enterprise (in case of revising the tax declaration of the branch), then select the date and click the "Adjust transaction" button as required below:
- In case of adding a new transaction: Please select the button "Add transaction", then enter the transaction that failed to declare tax and click the "Save" button
- In case of modifying the transaction: Please select the Modify transaction, then find the transaction to be corrected and click the "Modify" button, then enter the corrected data and click the Save button
- In case of deleting the transaction: Please select the "Delete transaction" button, then find the transaction to be deleted and click the "Delete transaction" button, enter the reason and click the "OK" button.
Step 3: Enter the "Create Correction Application" function, select the formula to calculate the VAT and date, click the "Search" button, then check and verify the correction results, if it is correct, click "Check" I have checked all the details and made sure that all the information on the tax return is correct and then click the "Save and Submit" button. You can then print an application for monthly tax returns (as in Appendix 1).
Step 4: After applying for the correction, you must pay the tax according to the result after the correction as follows:
In case of additional tax or no change in tax amount: You need to use the barcode number on the monthly tax return adjustment application to pay the tax through the online tax payment management system. e-payment system) or at the counter of a commercial bank that has signed a memorandum of understanding with the Ministry of Economy and Finance without having to wait for a response from the General Department of Taxation.
In case of tax credit, you must wait for a response from the General Department of Taxation. In case of obtaining a tax credit, you can use it for reference in the following months.
Advance Grand Formula Co., Ltd is licensed audit firm from Accounting and Auditing Regulator (ACAR Decision N0. 014), member audit firm of Kampuchea Institute of Certified Public Accountants and Auditors (license number C-00085) and tax agent from General Department of Taxation (license number TA202204002).
This Publication is intended for general guidance only and should not form the basic of specific decisions.
Should you need any further information or support, please contact us at: firstname.lastname@example.org (accounting), email@example.com (audit), firstname.lastname@example.org (tax) and number and telegram 085 36 8888 and 070 399 888.