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.