The General Department of Taxation notes that in case an enterprise discovers that VAT invoices for purchased goods and services are omitted, they shall comply with the provisions at Point dd, Clause 6, Article 1 of Law No. 31/2013/QH13 (on tax deductions). Input VAT) and Article 47 of the Law on Tax Administration No. 38/2019/QH14 (on additional declaration of tax declaration dossiers). Source: LuatVietnam.NET