OFFICIAL LETTER 2342/TCT-KK DATED 30 MAY 2016 OF GDT GUIDING THE DECLARED INVOICES AFTER TAX AUTHORITY PUBLICIZE TO INSPECT
According to official letter 2342/TCT-KK:
In case, VAT invoices, documents of the company incurred in the period which had inspected by tax authority but the company still declares to deduct and refund in the subsequent period, the company is not qualified to deduct and refund for those invoices, documents, it must adjust the declaration as regulations of tax law. In case, it is refunded VAT, it must return the refunded VAT amounts to State and self-determine fine, late payments as regulations.
