Replacement of Circular No. 28/2011/TT-BTC (“Circular 28”) and guidance
on the Amended Law on Tax Administration and Decree No. 83/2013/ND-CP
(“Decree 83”)

Changes to the standard tax declaration return forms
to Circular No. 156/2013/TT-BTC issued by the Ministry of Finance to
replace Circular 28 and to provide guidance on the amended Law on Tax
Administration and Decree 83, from 1 January 2014 onwards, organizations
and individuals declaring tax should apply the new tax standard forms
stipulated in this Circular for tax declaration purposes. If tax payers
discover any errors or misstatements in the annual tax finalization
dossiers, they are required to lodge amendments to such finalization
dossiers. However, the Decree guides that such errors will be treated as
if they were discovered  by the tax authorities.

Click links below to download full documents in English and Vietnamese version.