Uni 12-02-2014 - Guidance on VAT deduction

According to official letter No.239/TCT-CS:

• Input VAT invoices incurred within a day of the same supplier in amount of less than 20 million VND but they are accumulated within a day more than 20 million VND, VAT amounts of those invoices are only deducted if their payments are remitted by bank transfer.
• Enterprises have remittance for VAT invoices of receptions more than 20 million VND with Visa/master card in name of enterprises, these invoices will be considered meeting full conditions of bank transfer for VAT deduction.