OFFICIAL LETTER NO.7129/TCT-CS DATED 18 NOVEMBER 2013 OF GDT IN GUIDANCE OF VAT DEDUCTION ASSESSED AT THE IMPORT STAGE
According to official letter No.7129/TCT-CS:
The imported machineries to create fixed assets are the VAT non-liable goods, but the enterprise self-determined, declare VAT at the import stage for VAT liable these machineries. Therefore, when customs authority issued Decision of tax assessment to the enterprise, the tax amount collected by tax authority will not be allowed to declare, deduct.
