OFFICIAL LETTER 40071/CTHN-TTHT ABOUT DECLARATION AND DEDCUTION VAT OF IMPORTED GOODS THROUGH POST-CUSTOMS CLAARANCE INSPECTION
Official letter 40071/CTHN-TTHT about declaration and deduction VAT of imported goods through post-customs clearance inspection:
In case the Company has incurred VAT already paid according to the decision on tax assessment of the customs authority, except for cases where the customs authority imposes penalties for fraud or tax evasion, the whole amount shall be deducted. Input VAT arising in any period shall be declared and deducted when determining the payable tax amount of that period according to the guidance in Article 14 of Circular No. 219/2013/TT-BTC of the Ministry of Finance. The additional declaration of documents dated June 13, 2019 of the National Assembly and Clause 4, Article 7 of Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government.
