OFFICIAL LETTER NO.2727/TCT-DNL DATED 18 JULY 2014 OF GDT IN GUIDANCE OF VAT DEDUCTION FOR WRONG TIME OF INVOICE PREPARATION
According to official letter No. 2727/TCT-DNL:
In case, the construction has been accepted, handed over and used from 29 Dec 2010, contractors must prepare VAT invoice at the acceptance and handing over date. In case, contractors prepare VAT invoices after acceptance and handing over date, they must will be penalty for tax violation, administration violation for wrong time of invoice preparation. The invoices issued to investors after involving in penalty and meeting full conditions of VAT deduction under regulations of tax law will be allowed to declare, deduct VAT.
