Official letter 4253 / TCT - CS supplementing the provision of Circular
93/2017 / TT - BTC has been issued.
We need to prepare and submit the following documents on calculation method
of VAT.
1. Documents submitted to local tax authorities:
· Deduction method: No. 01 / GTGT and No. 02 / GTGT
· Direct method: No.03 / GTGT and No. 04 / GTGT
2. In the following cases, submission according to Declaration No. 06 /
GTGT is exempted.
· New establishment company or company with VAT taxable sales less than
100 million VND (2.5 million yen) applies for deduction method
· When revising the VAT calculation method