OFFICIAL LETTER NO.2407/TCT-KK DATED 25 JUNE 2014 OF GDT IN GUIDANCE OF VAT ADDITIONAL DECLARATION WHEN REFUND PROPOSAL IS CONVERTED INTO VAT DEDUCTION
According to official letter No.2407/TCT-KK:
In case, taxpayers have declared to conduct VAT refund proposal in the VAT declaration, but after that taxpayers do not want to refund VAT, the treatments should be as follows:
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If taxpayers have not yet done VAT refund procedures, they must declare revision, addition;
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If taxpayers have done VAT refund procedures, tax authority has notified that the procedure is “ firstly check, then refund”, but Decision of inspection has not yet been issued, tax payers must present the documents not to continue to settle the refund procedures before declaring revision, addition.
In refund inspection process, tax authority detects a part of the refunded-proposed amount is not qualified because there are no payment notes, tax authority decides not to refund VAT deduction for this part. After receiving the Decision, taxpayers present the payments by bank transfer:
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For VAT invoices that taxpayers declare reduction, before tax authority comes to inspect, the business establishment is allowed to declare additional for VAT deduction
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For VAT invoices that taxpayers do not declare reduction, before tax authority comes to inspect, taxpayers is allowed to declare additional for VAT deduction if there are bank notes within 6 months as from issuing Decision from tax authority.
