Uni 10-09-2015 - Guidance on VAT deduction for non-registration business activities

According to official letter 3410/TCT-KK:

In case, the company trades business lines unregistered in business registration certificate (from Aug 2014 to Dec 2014), the company has added the lacked business lines to business registration certificate (Jan 2015) is not complied with regulations of Law on enterprise registration. Therefore, the company violates administration field of planning and investment as regulations.

If business lines of the company are not conditional business lines or banned business lines, it declares output VAT for business activities unregistered in business registration certificate and considered to be deducted.