OFFICIAL LETTER NO. 2746/TCT-KK DATED 21 JULY 2014 OF GDT IN GUIDANCE OF PAYMENTS BY BANK TRANSFER FOR VAT REFUND
According to official letter No.2746/TCT-KK:
In case, an enterprise exports goods and stated in the contract that payments by bank transfer is irrevocable. Actually, the enterprise pays to the company is the third party (the third party is not the representative office in Viet Nam of a buyer, appointed as negotiators and payers by both parties). These payments do not meet conditions of payments by bank transfer for VAT deduction, VAT refund of the exported goods.
