Current VAT and tax regulations do not allow input VAT to be offset against VAT payable at the import stage.
1. Our company issued some VAT invoices having the digital signing date different from the invoice preparation date. Are these invoices legitimate under current regulations and which date should be used for VAT declaration purpose?
2. Our company often imports materials from foreign suppliers, thereby incurring a significant amount of import VAT. Meanwhile, we are having a significant input VAT creditable from domestic purchase. Could we offset such creditable input VAT against the VAT payable at the import stage?
3. Our company incurred the IT services fee charged by overseas company. The IT services including two parts (i) SAP user and (ii) SAP consultancy services. Please advise the FCT rate applicable for this case.
Source: theinvestor.vn
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