OFFICIAL LETTER NO. 4744/TCT-KK DATED 28 OCTOBER 2014 OF GDT IN GUIDANCE OF VAT FOR ENTERPRISES PAYING VAT UNDER DIRECT METHOD
Official letter No. 4744/TCT-KK:
In case, enterprises, cooperatives declaring VAT under direct method have sales in provinces out of their head office, they must declare, pay VAT with tax rate to revenue for income incurred in provinces out of their office where production units are located or sales arise. They do not have to pay VAT with tax rate to revenue at their head office for these sales
They must register tax codes to declare the sale out of their head office with Form 04/GTGT to tax authority in charge in the provinces
