OFFICIAL LETTER 1870/TCT-CS DATED 05 MAY 2016 OF DGT GUIDING VAT COMPUTATION METHOD
According to official letter 1870/TCT-CS:
The company established in 2014 and applied to deduction method for 2014, 2015. The company incurred revenue from sale of VAT-liable goods, services from tax period of quarter 4/2014 until the end of tax period of 3/2015 from 1 billion VND which is entity applying to tax deduction method and does not have to submit form 06/GTGT. Time of applying to tax deduction method for 2016, 2017.