Uni 21-09-2015 - Guidance on VAT deduction, refund for missing invoices

According to official letter 3434/TCT-KK in guidance of VAT deduction, refund for missing invoices:

In case, the company detects input invoices incurred in 2014, missed and has not yet been declared, it will be declared to add to the nearest period of the detecting time but before tax authority publicizes to inspect, examine tax at the office of taxpayers.

The declaration in the declaration form as follows: when detecting the missing invoices, the company declares at item [25] - "Total VAT amount deductible in this period" as basis to calculate the tax amount at the item [36] – Vat amount incurred in the period" in declaration form 01/GTGT issued together with Circular 26/2014/TT-BTC of the nearest period at the missing time.