OFFICIAL LETTER NO. 1826/TCT-KK DATED 20 MAY 2014 OF GDT IN GUIDANCE OF VAT REFUND FOR THE DECLARATION CASE THAT IS NOT REACHED TO THE END OF A MONTH
According to Official letter No.1826/TCT-KK:
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Deadline of declaration dossier submission of July is 20th of August, but on 15 July 2013, enterprises submitted VAT declaration of July 2013. Thus, the submission of VAT declaration of July 2013 when the tax obligation does not arise is not yet complied with regulations of Circular No. 28/2011/TT-BTC
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Enterprises only refund the declared VAT amounts under regulations. For input VAT amounts that have not yet declared will continue to be declared, refunded in the coming period
