OFFICIAL LETTER NO.239/TCT-CS DATED 17 JANUARY 2014 OF GDT IN GUIDANCE OF VAT DEDUCTION
According to official letter No.239/TCT-CS:
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Input VAT invoices incurred within a day of the same supplier in amount of less than 20 million VND but they are accumulated within a day more than 20 million VND, VAT amounts of those invoices are only deducted if their payments are remitted by bank transfer.
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Enterprises have remittance for VAT invoices of receptions more than 20 million VND with Visa/master card in name of enterprises, these invoices will be considered meeting full conditions of bank transfer for VAT deduction.
