Uni 25-07-2016 - Guidance on VAT deduction due to late payment

According to official letter 2723/TCT-KK:

In case, the company imported goods and paid VAT at import stage as well as declared VAT, until the payment deadline stated in contract , the company did not yet pay to suppliers nor declared to reduce VAT as regulations. Tax authority inspected and decided to recollect that VAT.  After that the company paid by bank transfer to suppliers , it is allowed to declare the recollected VAT at the item [38] “adjust to increase the VAT deductible of the previous period” of VAT form 01/GTGT, but not more 06 months from the month that tax authority decided to recollect.