During the VAT declaration process, many enterprises using the HTKK software to file Form 01/GTGT often encounter common errors. Below is a summary of typical mistakes, their causes, and how to fix them:

1. Error in Indicator [22] – VAT carried forward from the previous period

• Cause: Indicator [22] does not match Indicator [43] of the previous period due to submitting an amended return or data entry errors.
• Solution: Adjust the figures so that [22] equals [43] of the previous period, declare the difference in Indicator [37] or [38] if necessary.

2. Error in Indicator [21] on Form 02/GTGT

• Cause: Indicator [21] does not match Indicator [32] of the previous period, caused by incorrect declaration or copying errors.
• Solution: File an amended return to adjust [21] correctly, and update the difference in Indicator [25] or [27].

3. Error in selecting declaration type (official/amended)

• Cause: The taxpayer confuses old and new regulations, leading to incorrect declaration type selection.
• Solution: Re-select the correct declaration type according to Decree 126/2020/NĐ-CP, and resubmit the tax return.

4. Error in Indicator [40b] on Form 01/GTGT

• Cause: Indicator [40b] does not match Indicator [28a] on Form 02/GTGT, or declared without submitting Form 02/GTGT.
• Solution: File amended returns for both Form 01/GTGT and Form 02/GTGT simultaneously to ensure figures match.

5. Error in declaring Indicators [37] or [38]

• Cause: Declared adjustment figures without submitting the amended return of the previous period.
• Solution: Correct and supplement the return properly to avoid discrepancies.

These are typical errors in declaring Form 01/GTGT that enterprises should pay attention to in order to avoid penalties or repeated amendments.

Is Giving Bribes to Deduct VAT Prohibited?

According to Article 13 of the 2024 VAT Law, prohibited acts in VAT deduction and refund include:

• Buying, selling, or brokering invoices illegally;
• Creating fake transactions;
• Using unlawful invoices/documents;
• Especially: giving, receiving, or brokering bribes to obtain VAT deduction or refund.

Therefore, giving bribes to deduct VAT is strictly prohibited, constitutes a tax violation, and may be subject to criminal liability.

Deadline for Filing Monthly VAT Returns

Under Article 44 of the Law on Tax Administration 2019:

• For monthly declarations: No later than the 20th day of the following month after the tax obligation arises.
• For quarterly declarations: No later than the last day of the first month of the following quarter.

Thus, the deadline for filing monthly VAT returns is the 20th of the following month.