The Official Letter 15249 / BTC - TCT and Official Letter 4987 / TCT -
CS issued on October 26, 2016 concerning VAT deduction for the buyer when
the seller has not notified the bank account information to the tax authorities.
When buyer deducts purchase VAT, it was confirmed that seller will not
be affected even if neglecting bank account information to tax authorities
fails.
This handling reduces the administrative burden of companies when filing
VAT deductions and applying for VAT refunds.