Uni 24-12-2020 - Tax policy about authorizing third party payments to make via banks

Official Letter No. 8606/CTHDU-TTHT dated 21/12/2020 about authorizing third party payments to make via banks as follows:

If the buying company is authorized to make payment via a third party via a bank (including the case where the seller requests the buyer to pay via bank to a third party appointed by the seller), the authorized payment or payment to a third party at the discretion of the seller must be specified in a written contract and the third party is a legal entity or natural person operating under the by law, making non-cash payments to deduct purchase VAT.