Khi 2 công ty có giao dịch mua bán với nhau nhưng cấn trừ nợ qua bên thứ 3, nếu không có biên bản cấn trừ nợ đã được ký giữa 3 bên thì không được hoàn thuế GTGT
When two companies have traded with each other but deduct debt through third parties, without the minutes deduct debt was signed between the three parties, the non-refundable VAT
When two companies have traded together but debt clearing through a 3rd party, if there is no written record debt clearing was signed between the three parties are not eligible for VAT reimbursement