This document guides the deduction of input VAT for invoices exceeding three months' deadline. The Ministry of Finance permits the General Department of Taxation to examine specific cases and handle them if enterprises have declared sufficient output VAT and fulfilled their tax payment obligations.
适用范围
Provincial and centrally-administered city Tax Departments; Enterprises
要点
- Enterprises are entitled to deduct input VAT arising in the month of declaration (Point 1.2.c, Section III, Part B Circular No. 120/2003/TT-BTC).
- The maximum period for enterprises to declare and deduct input VAT is three months from the date of occurrence (Point 1.2.c, Section III, Part B Circular No. 120/2003/TT-BTC).
- In cases where timely declaration cannot be made due to objective reasons, local Tax Departments shall examine specifically and report to the Ministry of Finance for handling (Point 4 Circular).
- Local tax authorities will impose administrative penalties on enterprises that fail to comply with tax declaration regulations.
- Enterprises must prove they have declared sufficient output VAT and fulfilled their tax payment obligations to be considered for special treatment (Point 4 Circular).
🌐 本文件的社会影响
- Assist enterprises in resolving difficulties in deducting input VAT when there are objective reasons.
- Increase the burden on local tax authorities in examining and handling exceptional cases.
- May lead to an increase in the number of units violating the deadline for declaring input VAT.
- Ensure the rights of enterprises when encountering objective difficulties.
❓ 常见问题
How long after the occurrence can enterprises deduct input VAT?
The maximum period is three months from the date of occurrence (Point 1.2.c, Section III, Part B Circular No. 120/2003/TT-BTC).
Under what circumstances will enterprises be considered for special treatment?
Enterprises that have declared sufficient output VAT and fulfilled their tax payment obligations but missed the deadline (Point 4 Circular).
Which authority handles exceptional cases?
Local Tax Departments shall examine specifically and report to the Ministry of Finance for handling (Point 4 Circular).
What must enterprises prove when seeking special treatment?
Prove they have declared sufficient output VAT and fulfilled their tax payment obligations (Point 4 Circular).
How will local tax authorities handle cases that do not comply with regulations?
Will impose administrative penalties for non-compliance in tax declaration (Point 4 Circular).
全文
LETTER
No. 340/BTC-TCT dated January 10, 2006 of the Ministry of Finance on Withholding VAT
To: Provincial and Central City Tax Departments
The Ministry of Finance has received letters from several enterprises and tax departments requesting permission to deduct input VAT for invoices exceeding three months. Regarding this matter, the Ministry of Finance provides the following opinion:
According to point 1.2.c, Section III, Part B of Circular No. 120/2003/TT-BTC dated December 12, 2003 of the Ministry of Finance guiding the implementation of Decree No. 158/2003/NĐ-CP dated December 10, 2003 of the Government detailing the implementation of the Law on VAT and the Law Amending and Supplementing Certain Provisions of the Law on VAT: input tax arising in a month is deductible when determining the amount of tax payable for that month, regardless of whether it has been used or remains in inventory. In cases where VAT invoices or payment vouchers for input VAT for goods or services purchased arise in a month but are not declared timely within that month, they may be declared for deduction in subsequent months, but the maximum period is three months from the declaration date of the month when the transaction occurred.
In practice, some units due to objective reasons have fully declared and paid output VAT despite having some input VAT invoices or payment vouchers for input VAT not being declared within the prescribed time limit.
To address difficulties in production and business operations, for these cases, tax departments shall examine具体情况如下：
concurrently, local tax authorities will impose administrative penalties for tax declaration violations.
The Ministry of Finance hereby informs provincial and central city tax departments to be aware and implement accordingly./.
DEPUTY DIRECTOR OF THE GENERAL DEPARTMENT OF TAXATION
Nguyen Thi Cuc
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