OFFICIAL LETTER NO. 1904/CT-TTHT DATED 26 FEBRUARY 2015 OF HCM TAXATION DEPARTMENT IN GUIDANCE OF VAT DECLARATION FOR VAT NONTAXABLE AND TAXABLE BUSINESS ACTIVITIES
According to official letter No.1904/CT-TTHT:
In case, enterprises incur both VAT nontaxable and taxable business activities, from 01 September 2014, when declaring VAT, enterprise do not have to prepare the allocation sheet for VAT amounts of the purchased amounts (form 01-4A/GTGT); enterprises self-determine VAT deductible amounts and fill in the item [25] “total VAT deductible amount of this period” of VAT declaration with form 01/GTGT
