OFFICIAL LETTER NO. 1097/TCT-KK DATED 30 MAR 2015 OF GDT IN GUIDANCE OF THE NEWLY-ESTABLISHED ENTERPRISES, COOPERATIVES SUBMITTING FORM 06/GTGT
According to official letter No. 1097/TCT-KK:
For the newly-established enterprises, cooperatives are volunteer to apply for the deduction method, they must submit form 06/GTGT to tax authority before the deadline of first incurred HSKT. If until the deadline of submitting the first HSKT, taxpayers do not submit form 06/GTGT, they must apply the direct method application.
In case, enterprises, cooperatives are newly-established in Quarter IV/2014 when determining they are voluntary to apply the deduction method, they must only submit form 06/GTGT to register voluntarily to apply deduction method in Quarter IV/2014 and 2015. Until before 20 Dec 2015, they base on the way of determining revenue in clause 2 article 12 Circular 219/2014/TT-BTC to apply deduction method for 2016 and 2017. Apply similarly to taxpayers newly establish in Quarter IV of the next years after 2014.
