OFFICIAL LETTER NO. 4003/TCT-CS DATED 16 SEPTEMBER 2014 OF GDT IN GUIDANCE OF CHANGE OF VAT CACULATION METHOD
According to official letter No. 4003/TCT-CS:
In case, the company established in May 2014, is calculating VAT under the direct method but qualified for VAT volunteered deduction method under Circular No. 119/2014/TT-BTC, the company sends the document in writing to tax authority for converting the VAT calculation method under Form No. 06/GTGT issued together with Circular No. 156/2013/TT-BTC.
