OFFICIAL LETTER NO.1818/TCT-KK DATED 19 MAY 2014 OF GDT IN GUIDANCE OF VAT DECLARATION FOR OMISSIVE INVOICE AS FROM 01 JAN 2014
According to official letter No.1818/TCT-KK:
From 01 Jan 2014, if enterprises detect the undeclared omissive invoice, they can declare additional VAT deduction at the latest period of the time of detecting it and before tax authority decides to check, inspect at the head office of taxpayers (enterprises).
For example:
- Company A has a purchase VAT invoice dated 01 Jan 2014 but omitted and did not declare in tax period of Jan 2014. Until 15 Mar 2014, the Company detects this undeclared invoice, it will be additionally declared in Feb 2014.
- Company A has a purchase VAT invoice dated 01 Jan 2014 but omitted and did not declare in tax period of Jan 2014. Until 30 Mar 2014, the Company detects this undeclared invoice, it will be additionally declared in Mar 2014.
