OFFICIAL LETTER 5087/TCT-KK DATED 03 NOVEMBER 2016 OF GDT GUIDING VAT REFUND FOR DISSOLUTION
According to official letter 5087/TCT-KK:
Business establishments paying VAT under deduction method are refunded VAT for dissolution having un-deducted VAT input amounts. However, from the date of establishments to dissolution, the company does not incur VAT output amounts of business activities (does have VAT output amounts) and VAT input amounts, VAT input amounts are not qualified for VAT refund, deduction as regulations.
