Uni 23-05-2013 - Guidance on VAT declaration for extension investment projects out of the head office

According to official letter No.1694/TCT-KK:

• Enterprises have the head office in Ha Noi, and have the investment project to construct a factory in Hung Yen.In the investment stage and not yet running into operations, enterprises did not yet declare VAT of the investment project under form  No.02/GTGT (declaration form for the investment project), but declared in declaration form No. 01/GTGT together with VAT declaration of business & production activities that are being conducted and offset the payable VAT amounts of business activities are not complied with regulations.
• Therefore, enterprises will be in administration violation penalty for wrong declaration form and non-declaration amendment to form  No.02/GTGT for the case of having declared in form No.01/GTGT