OFFICIAL LETTER 5536/TCT-KK DATED 23 DECEMBER 2015 OF GDT IN GUIDANCE OF VAT DECLARATION, DEDUCTION
According to official letter 5536/TCT-KK:
VAT of purchased goods, services until payment duration of the contract and until 31 December 2014 was not yet paid to suppliers with more 20 million VND which is not enough conditions for VAT refund. Enterprises are firstly refunded, checked then which must return the refunded amounts and late payment penalty from the date that Treasury signed in State budget refund order or refund cum offset order
