Công văn 4688/TCT-PCCS khấu trừ thuế GTGT hóa đơn của doanh nghiệp đã bỏ trốn

THE MINISTRY OF FINANCE
THE GENERAL DEPARTMENT OF TAXATION
——-

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness
———

No. 4688/TCT-PCCS

Hanoi, December 26, 2005

OFFICIAL LETTER

ON VAT CREDIT WITH RESPECT TO
INVOICES ISSUED BY ENTERPRISES WHICH HAVE DISAPPEARED

To: Quang Hung Transport Company Ltd., 20
Truong Cong Dinh, Ward 3, Vung Tau city

In reply to Official Letter No. 03 dated December 6, 2005,
of Quang Hung Transport Company Ltd., inquiring about VAT credit with respect
to invoices issued by enterprises which have disappeared, the General
Department of Taxation hereby gives the following opinion:

Point 1, Section IV of the General Department of Taxation’s
Official Letter No. 4215/TCT-PCCS of November 18, 2005, on handling of
violations regarding sale, purchase and use of illegal invoices, guides the
handling of invoices on the sale and purchase of goods and services issued by
business establishments which have disappeared as follows:

“For invoices on the sale of goods or services issued before
the date the disappearance of business establishments is certified:

1.1. The date on which the disappearance of a business
establishment is certified is the date the tax office and local administration
jointly make a minutes certifying that the business establishment no longer
exists at its registered place. The date of making the minutes certifying the
disappearance of a business establishment shall be indicated on tax offices’
notices.

1.2. If the value of goods or services indicated in the sale
invoice is compatible with the economic contract signed between the two parties
and lawful payment documents, the goods purchased under this invoice have been
sold out and declared, have been used as materials for production or are still
left in stock and they have been fully and properly accounted, input VAT shall
be credited; the value of purchased goods or services shall be accounted as
reasonable expenses when determining incomes liable to business income tax.”

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Above is the General Department of Taxation’s answer to the
inquiry of the Company for the latter’s knowledge and compliance.

FOR THE GENERAL DIRECTOR OF TAX
DEPUTY GENERAL DIRECTOR

Pham Duy Khuong