Official letter 24872/CTHN – TTHT about VAT declaration form 05/GTGT:
Based on the above provisions, in the case that Military Insurance Corporation (MIC) has its head office in Hanoi, there are activities of providing construction insurance services in many other provinces and cities where the Company is located. If the company's head office is not a construction activity according to the provisions of the law on the national economic system and specialized laws, the company is not required to declare and pay value added tax according to the tax declaration form. Declare form No. 05/GTGT with the tax office where the activity of providing construction insurance services occurs.
