OFFICIAL LETTER NO.2311/TCT-CS DATED 20 JUNE 2014 IN GUIDANCE OF VAT CACULATION METHOD FOR DEPENDENT ACCOUNTING BRANCH ESTABLISHED IN 2014 AND ENTERPRISES OPERATE FROM 2013
According to official letter No.2311/TCT-CS:
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VAT calculation method for branch established in 2014 with dependent accounting record (the enterprises pay tax under VAT deduction method) is followed by GDT and waiting for guidance of MOF.
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Enterprises are operating in 2013 (their revenue is less than 1 billion VND) but until 15 March 2014, enterprises did not yet submit Form No.06/GTGT to tax authority, they will perform to revise VAT declaration under direct method from Jan 2014
