Uni 24-12-2012 – Replying on VAT refundIssue date: 25/12/2012 | 9:27:25 AM Official letter no. 4173/TCT-KK by gdt issued on 23 november 2012 on vat refund.
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According to this official letter, if an unit is a business establishment (invoice user) in the period of waiting for Tax Code grant, has not yet had its own VAT invoice but uses VAT invoice of other unit (invoice owner) to conduct business activities, the procedures should be as follows:
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For sale invoices delivered to enterprises in the export processing zone, VAT invoices and tax code of invoices owners are allowed to use for tax declaration and payment.
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For sale invoices delivered to domestic enterprises, invoice owners must retrieve these invoices with confirmation minutes, also, invoice users must delete the names and tax codes of invoice owners and re-write the names and tax codes of invoice owners and pay penalty for wrong regulations due to the missing VAT payment. Domestic enterprises buying goods are allowed to declare and deduct VAT for these invoices.
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