Uni 10-09-2014 - Guidance on management enhancing for enterprises with high tax risk

According to official letter No. 11797/BTC-TCT:

Enterprises buy goods, use input invoices of enterprises having temporary business-ceasing, evasion, involving in buying and selling invoices but there are no conclusions from authorities should be ferformed as  follows:

• In case, enterprises have not yet performed VAT declaration, deduction, the declaration will be temporarily stopped, waiting for official results from authorities.
• In case, enterprises have declared VAT declaration, deduction, the declaration will be reduced.
• In case, enterprises determine to buy, sell goods and input VAT invoices  complied with regulations, they must commit. Tax authority will examine, inspect in enterprises’ business places some contents as below:

• Check, certify goods: purchase contracts; delivery site; goods transport vehicle, charges; …
• Check, certify payments: Transaction bank; those who pay to transaction accounts; …
• Check, certify the exported goods: Customs declaration with actual confirmation from customs authority; bank notes; …