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At a 2026 dialogue conference with small and medium-sized enterprises in Hanoi, Duy Tan Plastic Production Joint Stock Company – Hanoi Branch raised an issue regarding its value-added tax (VAT) payments. The company said it had fully paid VAT based on its monthly accounts and had submitted a tax payment slip to the state budget.
However, on the public service portal, the company reported that a VAT debt still appeared from September 2025 to January 2026, along with a notice of late payment. The company asked the Hanoi Tax Department 11 to promptly handle the matter and provide a response.
In response to the company’s question, the Head of the Hanoi Tax Office, Vu Manh Cuong, advised the taxpayer to follow a sequence of steps to verify and correct VAT payment information.
The taxpayer should first review the information shown on the payment slip. If an error is found on the slip that leads to the appearance of debt and late payment charges, the taxpayer should prepare a review letter using Form 01 under Circular 80 of the Ministry of Finance.
The review letter should clearly state the incorrect information, the corrected information, and the amount proposed for adjustment.
Once the review letter is issued and the information is verified, the taxpayer will not be charged late payment from the date the VAT was paid into the state budget.
For the specific case of Duy Tan Plastic Production Joint Stock Company – Hanoi Branch, the tax authority noted that the company paid into the tax code of the parent company rather than the branch’s tax code. As a result, the VAT debt record remained under the branch.
The company was advised to prepare Form 01 to request coordination with the tax authorities to resolve the discrepancy.
Source: PV (Government Gazette, copy link 04/20/2026 15:27 GMT+7)
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