Uni 23-10-2014 - Guidance on VAT deduction, refund for payment by bank transfer from current accountIssue date: 23/10/2014 | 8:38:40 AM OFFICIAL LETTER NO. 4389/TCT-CS DATED 08 OCTOBER 2014 OF GDT IN GUIDANCE OF VAT DEDUCTION, REFUND FOR PAYMENT BY BANK TRANSFER FROM CURRENT ACCOUNT
According to official letter No. 4389/TCT-CS:
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Before 01 Jan 2014, Vietnamese enterprises sell goods abroad, foreign party pays from foreign current account opened in Credit organizations in Vietnam will be followed in official letter No. 12485/BTC-TCT dated 18 Sep 2013; official letter No. 10024/BTC-TCT dated 22 Jul 2014; official letter No. 18002/BTC-TCT dated 22 Dec 2009.
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From 01 Jan 2014, the payment from foreign current account will be followed in Circular No. 219/2013/TT-BTC. Accordingly, in case of that foreign buyer paying from current account of an individual will not meet conditions of payment by bank transfer for VAT deduction, refund for export goods.
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