OFFICIAL LETTER NO. 5878/TCT-CS DATED 27 DECEMBER 2014 OF GDT IN GUIDANCE OF VAT DECLARATION FOR NEWLY-ESTABLISHED ENTERPRISES OF 2013 AND 2014
According to official letter No. 5878/TCT-CS:
In case, enterprises established in 2013 have business activities less 12 months in a calendar year or enterprises start to operate business activities of 2014, from 01 Oct 2014, enterprises declare VAT quarterly. After doing business activities enough 12 months, the next calendar basses sale level of goods, services of the previous year (enough 12 months) to declare VAT monthly or quarterly.
