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QUESTION AND ANSWER

Question 1: Enterprise has implemented the project for many years and has refunded VAT. However, after the project cannot be completed and stopped, will the refunded VAT be returned?

Official Letter 2758 / TCT-DNL dated July 8, 2015

Nam Sai Hydropower Project, Sapa District, Lao Cai Province was implemented by Lao Cai Power Company from 2009-2013 and has been refunded input VAT for the investment project as prescribed by law but the Project has the project operation is terminated according to Decision No. 2235 / QD-UBND dated August 26, 2013 of Lao Cai Provincial People's Committee, no output VAT on the main business activity under the investment project is incurred. then Lao Cai Power Company has to pay the refunded tax amount into the state budget. In cases where a sale of assets subject to VAT of a project is made, there is no need to adjust and pay the corresponding input VAT amount of the sold property.

Question 2: Goods transferred internally between branches of dependent accounting (branches produce goods for sale and receive goods from other branches for sale), the Company issued invoices but no payment documents. via the bank:

- Is it considered a form of trading between branches?

- There are no documents to pay via bank for these invoices, what procedures must be made?

 According to Official Letter No. 234 / TCT-KK of January 17, 2014 of the General Department of Taxation:

“Business organizations that declare and pay VAT by the deduction method of goods dispatch and transfer to dependent accounting establishments like branches and other local shops (provinces and centrally run cities) to sell or transfer between branches and dependent units; export goods to establishments that act as agents selling goods at right prices, commissions, based on the method of business organization and accounting, establishments may choose one of two ways to use invoices and documents. as follows:

a) Using added value invoices as a basis for payment and declaration of VAT payment at each unit and each stage independently of each other;

b) Using the delivery-cum-internal transport slip together with the internal mobilization order; Using the delivery note of agent goods as prescribed for the goods exported to the agency establishment with the internal mobilization order.

If the Company exports goods to its affiliated units for sale or its affiliated units sell goods to each other or affiliated units to return goods to the Company without generating revenue, they may choose One of the two ways using the above invoices and documents. In case of turnover transfer, turnover arises, it must make VAT invoice and declare and pay tax according to current regulations. "

Based on the above guidelines, if the Company transfers goods internally among its dependent cost-accounting branches without generating revenue, it may choose to use internal delivery-cum-shipping notes so that it does not have to be listed. VAT declaration. If the Company chooses to use VAT invoices, it must declare and pay VAT at each unit and each stage independently of each other and must have a voucher of non-cash payment to be eligible to deduct input VAT. for units receiving goods.

Date Submitted: 31/10/2018 View: 23.182 Print the article
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