OFFICIAL LETTER NO.4229/TCT-KK DATED 05 DECEMBER 2013 OF GDT IN GUIDANCE OF VAT DEDUCTION OF THE MERGED ENTERPRISES
According to official letter No.4229/TCT-KK:
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In the case of that enterprise A is now merged into the enterprise and enterprise A still has the outstanding input VAT amount, enterprise A is allowed to transfer this amount to enterprise B for continuous VAT deduction.
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The number of creditable VAT of enterprise A that was transferred to enterprise B on basis of the inspection conclusions of finalization tax and Notification of the transferred tax amount from tax authority in charge of enterprise A.
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In case, enterprise B omits and does not declare this creditable VAT amount, enterprise B is allowed make the additional declaration before the tax authority announces its decision to examine or inspect tax at the headquarter
