Official letter No. 3078/TCT-KK dated 19 september 2013 of gdt in guidance of input VAT of tax payement voucher out of an enterprise's head office
According to official letter No. 3078/TCT-KK:
Missing invoices which have not been declared, deducted will be added the maximum declaration of 6 (six) months as from the month of arising the missing invoices. If the enterprise has paid VAT out of its head office in 04/2012, 05/2012 and declared to deduct input VAT at the form No.01/GTGT in 12/2012, VAT of these tax payment vouchers will not deducted.
If the tax payment vouchers arise from 01 June 2012 on ward, the enterprise will apply to the instruction of official letter No.7335/BTC-CST dated 01 June 2012 of MOF, accordingly, the tax payment vouchers are not restricted with declaration duration like the above input VAT payment vouchers.
