On March 29th 2017, General Department of Tax issued the official dispatch No. 1158/TCT-CS. Whereby, in case a company established in 2016 and sent a notification on application of value added tax calculation method (Sample 06/GTGT) to tax authority managing directly in order to register voluntarily on application of deductible tax method and is allowed applying VAT calculation under deductible method in 2016, enterprise can continue to calculate VAT under deductible tax method in 2017 and don’t have to resubmit the sample 06/GTGT to register this method for 2017.
