According to official no.10610/CTDAN-TTHT dated 3 October 2023, in case, the branch discovers that input invoices are omitted, they can make additional tax declaration documents within 10 years from the submission deadline but before the tax authority announces the inspection decision according to the provisions Article 47 of the Law on Tax Administration No. 38/2019/QH14.

In case, the branch makes additional declarations that only increase or decrease the amount of VAT remaining to be deducted for the next period, it must declare it in the current tax period according to the provisions of Clause 4 Article 7 of Decree 126/2020/ND-CP.

Please see attached letter for details: Cong van 10610 ke khai hoa don dau vao bo sot