Uni 19-12-2014 - Guidance on VAT declaration from 01 Jan 2015

According to current regulations ( before 31 Dec 2014), VAT files must attached with List of goods and services purchased or sold.

According to Law No. 71/2014/QH13, from 1 Jan 2015, from VAT declaration of Jan 2015 or quarter I/2015 must not submit List of goods and services purchased or sold of VAT files, taxpayers only must submit tax declaration to tax authority. Taxpayers must recognize fully, immediately sale, purchase files under regulations of accounting law, tax law to determine tax amounts and disclose fully when tax authority comes to check.