OFFICIAL LETTER NO. 1983/TCT-CS DATED 21 MAY 2015 OF GDT IN GUIDANCE OF BANK PAYMENT VOUCHERS
According to official letter No.1983/TCT-CS:
Buyers do not have to need to register or notify to tax authority of loans in credit organization to pay to suppliers. Therefore, in case, buyers borrow capital from bank, they have evidences of bank loan disbursement, transfer the bank loans of suppliers to pay for goods, services to buyers and have confirmation of bank, buyers are qualified for VAT deduction under regulations
