Official letter no. 717/TCT-CS issued on 06 march 2013 by gdt for vat payment extension
Pursuant to article 2, Decision No.19/2006/QD-BTC dated 30 March 2013 by MOF on the issuance of the administrative accounting regime for the applied objects.
Pursuant to Point d, Clause 2, Article 1, Circular No. 83/2012/TT-BTC dated 23 May 2012 by MOF guiding the implementation of tax exemption, reduction and extention.
Pursuant to the above provisions, if economic organizations are administrative units of social or social-professional organizations are subject to the non-applied 06-month extension of VAT payment, for those ones defined at point d, Clause 2, Article 1 of the Circular No. 83/2012/TT-BTC dated 23 May 2012 of the Ministry of Finance.
