OFFICIAL LETTER NO. 4261/TCT-CS DATED 02 OCTOBER 2014 OF GDT IN GUIDANCE OF SUBMISSION DEADLINE OF INVOICE USAGE REPORT
According to official letter No. 4261/TCT-CS about invoice usage instruction:
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According to Circular No. 64/2013/TT-BTC dated 15 May 2013 in guidance of invoice usage instruction to submit to tax authority quarterly.
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According official letter No. 7527/BTC-TCT dated 12 June 2013 in guidance of newly-established & operating enterprises less 12 months must submit invoice usage report monthly.
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From 01 June 2014, invoice usage report will be complied with regulations of Circular No. 39/2014/TT-BTC dated 31 March 2014 of MOF.
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From 01 September 2014, invoice usage report will be complied with regulations of Circular No. 119/2014/TT-BTC dated 25 August 2014 of MOF.
