Uni 24-04-2015 - Guidance on invoices during the time of being temporarily ceased and declaring VAT of goods without stating in certificate

According to official letter No. 1387/TCT-KK:

• In case, the company uses invoices during the time that tax authority decided to enforce tax obligations with being temporarily ceased to use invoices is the behavior of using invoices illegally. The company and buyers retrieve the illegal used invoices and declare to reduce sale and purchase as regulations.
• The Company has business activities (office rental) which are not stated in business certificate, if business lines are not business lines with conditions of the banned ones, tax authority checks, reviews purchase VAT for business lines without stating in certificate. The company adds as regulations.