Official letter No 19426/CT-QLN dated of August, 19 2020 On adjusting tax return as follows:
If the taxpayer makes additional tax declaration in accordance with the regulations of the previous period to reduce the amount of tax payable, the late payment interest will be charged from the time of additional declaration to the tax return to the time the taxpayer pays money to the Bank State that is determined according to the payable tax amount of the additional tax declaration dossiers. Fines for late payment previously calculated (from the time after the deadline for submission of the official tax return to the time the taxpayer declares the additional tax profile) does not re-calculate, unless additional declarations as guided in Item a, Clause 5, Article 10 of Circular No. 156/2013 / TT-BTC dated November 6, 2013 of the Ministry of Finance.
