Uni 19-08-2013 - Guidance on VAT deduction

According to the official letter No. 3891/CT-TTHT                 

In case, an enterprise arises the payable VAT amounts of the imported materials for processing under the decision of tax assessment from customs authority “because of overdue date out of 275 days  from the import date and the imported redundant materials  for processing when customs authority checks and detect after having confirmation of customs authority”. The enterprise is not allowed to declare input VAT deduction of the imported ones if customs authority has issued the decision of administration violation for this behavior.