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Uni 05-11-2014 - Guidance on quarterly VAT declaration registration

Issue date: 5/11/2014 | 8:34:02 AM
Công văn số 4480/TCT-CS ngày 14 tháng 10 năm 2014 của tổng cục thuế hướng dẫn kỳ khai thuế GTGT theo quý

Công văn số 4480/TCT-CS hướng dẫn:

Trường hợp Công ty đã đủ điều kiện kê khai thuế GTGT theo quý và đã thực hiện khai thuế từ tháng 7/2013 thì Công ty tiếp tục thực hiện kê khai thuế GTGT theo quý cho đến hết ngày 31/12/2016. Từ năm 2017 sẽ xác định lại chu kỳ khai thuế mới dựa trên doanh thu của năm 2016.

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