OFFICIAL LETTER NO. 3767/TCT-KK DATED 05 SEPTEMBER 2014 OF GDT IN GUIDANCE OF VAT INVOICE PREPARATION AND DECLARATION
According to official letter No. 3767/TCT-KK:
In case, sellers, buyers have declared VAT deduction but buyers have not yet received goods due to non-compliance with regulations; sellers, buyers prepare the goods return minutes accompanying the invoice of the returned goods prepared by buyers.
Contract violation penalty, loan interest due to late payment are not goods, service sale, therefore, not prepared VAT invoices and sellers, buyers determine revenue, expense for CIT under regulations.
