Official letter 4508/TCT-KK by gdt issued on 18 december 2012 on time of declaration for receipt for payment of vat for extra-provincial activities of installation
Tax payment receipt for extra-province is declared behind the stipulated schedule (3 months) will not be allowed to declare input VAT deductible. This amount will be counted as reasonable costs when determining CIT chargeable income in case invoice and voucher regulation is followed.
VAT amount paid will be deducted into VAT amount payable according to VAT declaration sheet at the headquarter
