A well-drafted letter requesting cancellation of a submitted tax return helps businesses correct filing errors quickly and in line with Vietnamese tax regulations. Using the right format ensures the submitted return is cancelled legally and without delay.
What is a letter requesting cancellation of a submitted tax return?
When filing and paying taxes in Vietnam, it is not unusual for a business to submit an incorrect return through the tax authority’s online system, which can create data errors and unwanted legal consequences. In such cases, the business must follow the proper procedure to cancel the submitted return using a valid request letter.
A properly prepared letter allows the business to provide a valid reason for cancellation and persuade the tax authority of the legitimacy of the request.
Common reasons for requesting cancellation of a submitted tax return
1. Wrong return type or tax period
In many cases, businesses file the wrong type of return, select the wrong tax period, or submit a return for an obligation that does not actually apply to them.
This causes confusion in the tax authority’s records and can expose the business to administrative penalties. For example:
- Filing a VAT return under the direct method instead of the credit (deduction) method.
- Using the wrong fiscal year or filing in the wrong reporting period.
- Submitting a return while the enterprise is temporarily suspended from operations.
2. Changes in policies or guidance from the tax authority
In some cases, the enterprise files under the previous regulations but the tax authority then issues new guidance. When this happens, the enterprise needs to request cancellation of the original return so it can refile in line with the current rules.
3. System errors during e-filing
Due to system glitches or network congestion, an enterprise may submit incorrect data or accidentally file the same return multiple times. These errors must be corrected promptly by requesting cancellation of the duplicate or erroneous submission.
Procedure for requesting cancellation of a submitted tax return
1. Prepare the required documents
Enterprises should prepare the following documents:
- A letter requesting cancellation of the tax return.
- A scanned copy of the return already submitted on the tax authority’s system.
- Any supporting documents, official notices, or new regulations that strengthen the justification for the request.
2. Draft the cancellation letter using the standard format
The letter should clearly include the following information:
- Company details: name, registered address, and tax code.
- The name of the return to be cancelled and the relevant tax period.
- The reason for requesting cancellation.
- A commitment that the enterprise takes responsibility for the accuracy of the information provided.
3. Submit the letter to the managing tax authority
The enterprise submits the documents directly to the one-stop service desk of the managing tax authority, and then monitors the system and any notifications issued by the tax authority.
If the tax authority requests further explanation or additional information, the enterprise should respond promptly so that the cancellation can be processed without delay.
Key points to keep in mind
1. Act as soon as the error is discovered
As soon as an error is detected, the business should address it proactively. Delaying the cancellation only makes the situation more serious and may lead to penalties for inaccurate or late filing.
2. Make sure the request is valid
The reason for cancellation must be legitimate. The return to be cancelled should have a clear and reasonable justification; avoid filing a cancellation request based on personal preference or without sufficient supporting grounds.
Review the filing results carefully: if the submission was simply a mistake and no tax obligation has actually arisen, the cancellation process will generally be more straightforward.
Requesting cancellation of a submitted tax return is an important procedure and must be carried out in line with regulations to avoid legal issues. Businesses should draft a valid document that clearly states the reason and submit it to the tax authority following the correct process. Doing so not only minimizes errors but also reinforces professionalism and transparency in tax compliance.
For any inquiries, contact Wacontre Accounting Services via Hotline: (028) 3820 1213 or email [email protected] for prompt assistance. With a team of experienced professionals, Wacontre is committed to providing dedicated and efficient service. (For Japanese clients, please contact Hotline: (050) 5534 5505).
Click to register now and access the form here.
EDITORIAL INFORMATION
Wacontre Accounting & Tax Editorial Team
This article is maintained by the Wacontre editorial team. A named reviewer and review date are shown only after individual sign-off; this article does not yet have that sign-off.
Official references
Update history
- : Added editorial ownership, official references, and update history; no individual expert review is claimed.
- : Originally published.
