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Article 15. To amend and supplement Point b, Clause 2, Article 11 of Circular No. 156/2013 / TT-BTC as follows: "b) Declaration of value-added you b.1) Subjects quarterly berlusconi VAT returns quarterly tax returns applies to taxpayers with a total value added sales of goods and services provided in the preceding berlusconi 50 billion or less. Where the taxpayer began production business of value-added tax are made on a quarterly basis. After manufacturing business for 12 months from the next calendar year shall be based on the sales of goods or services of the preceding calendar year (12 months) to implement value-added tax monthly or quarterly basis. berlusconi = >> So then the company they founded in December 2013. From that time until now they have a monthly basis. By the 4th quarter this Circular 151 will be converted to You huh both?
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If the reading is clear that the circular 151 then nothing Statistics Quarterly, haiz Hoai Duc began reading circulars berlusconi full stop. Done nothing to knock first and then nothing accounting accounting spoiled to give lg out that compensation. But his body rolls with lg doing here dc company close to each insurance 600k. Haiz
Article 15 of the Circular 151/2014 berlusconi with examples of established businesses from January 2014 to 8/2014 then declared a quarterly basis. Distinguishing declared quarterly or monthly based on sales of the year preceding. Established in 2013 or 2014 can not be determined prior year revenue should still be declared a quarterly basis. Full operation until the new calendar berlusconi year basis for determining revenue to declare monthly or quarterly. If you have managers that declaring tax guide by month or quarter to one year in accordance with the invitation of the physician review VD 21 Circular berlusconi 151/2014.
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