OFFICIAL LETTER NO 324/TCT-CS OF TAX DEPARTMENT DATED OF JANUARY, 21 2020 ABOUT BANK PAYMENT DOCUMENT
Official letter No 324/TCT-CS of tax department dated of January, 21 2020 about bank payment document as follows:
In case in the tax refund document incurred VAT which is related to the unable to pay of foreign company, The company must to explain the reasons by using one of the papers in accordance with regulation at Point D.1 clause 3 Article 16 Circular 219/2013/TT-BTC to replace bank payment document.
