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Uni 23-11-2015 - Guidance on the voluntary registration duration with deduction method for newly-established enterprises

Issue date: 23/11/2015 | 8:45:36 AM
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

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