Oficial letter No.3891/CT-TTHT in guidance of deduction of the impored materials for proccessing
According to the official letter No. 3891/CT-TTHT
In case, an enterprise arises the payable VAT amounts of the imported materials for processing under the decision of tax assessment from customs authority “because of overdue date out of 275 days from the import date and the imported redundant materials for processing when customs authority checks and detect after having confirmation of customs authority”. The enterprise is not allowed to declare input VAT deduction of the imported ones if customs authority has issued the decision of administration violation for this behavior.
