OFFICIAL LETTER NO. 1094/TCT-KK DATED 30 MAR 2015 OF GDT IN GUIDANCE OF VAT REFUND DECLARATION
According to official letter No. 1094/TCT-KK:
In case, taxpayers propose for VAT refund but not ensure the refunded amounts and not make VAT refund files, they must prepare the added declaration files under point c.8 clause 5 article 10 Circular 156/2013/TT-BTC dated 06 Nov 2013 of MOF.
In case, taxpayers both declare and propose for refund and carried forward the proposed refund to VAT deductions of the next month is not complied with clause 2 article 19 Circular 219/2013/TT-BTC dated 31 Dec 2013 of MOF. Taxpayers are penalty for tax administration violation under clause 3 article 8 Circular 166/2013/TT-BTC dated 12 Nov 2013 of MOF.
