Legal News October, 2017

Legal News October, 2017

UPDATED NEWS_DDICG131017 – Remove form 06/GTGT in case of registering or changing the VAT calculation method

September 19th 2017, The Ministry of Finance issued Circular 93/2017/TT-BTC to guide VAT registration. Whereby:

  • Enterprises don’t have to submit 06/GTGT form when:
  • Changing the VAT calculation method.
  • Registering to apply VAT deduction method for new established enterprise or enterprise have revenue is under 1 billion.
  • Determining VAT calculation method will be based on VAT record submited by the enterprise:
  • If the enterprise register to apply deduction method, use 01/GTGT, 02/GTGT forms.
  • If the enterprise register to apply direct method, use 03/GTGT, 04/GTGT forms

Details of document, please see and download here.