OFFICIAL LETTER 4439/TCT-KK DATED 27 OCTOBER 2015 OF GDT GUIDING VOLUNTARY REGISTRATION DURATION WITH DEDUCTION METHOD FOR NEWLY-ESTABLISHED ENTERPRISES
According to official letter 4439/TCT-KK, newly-established enterprises, cooperative are voluntary registration objects with the deduction method must submit 06/GTGT to tax authority in charge before the deadline of first tax file submission. If until deadline of first tax file submission, tax payers do not submit 06/GTGT, they will be not objects to pay VAT under the deduction method