Uni 28-01-2021 - Tax policy for quarterly or monthly declarations

Official letter 487/CTHDU-TTHT about monthly or quarterly declarations in a stable calendar year:

From the effective date of Decree No. 126/2021 / ND-CP of October 19, 2020, the Company shall comply with the provisions of Decree No. 126/2021 / ND-CP. The company is responsible for determining whether it is eligible for monthly or quarterly tax returns to make a stable tax return for the whole calendar year as prescribed. The basis to determine the monthly or quarterly tax declaration will be based on the revenue of the preceding calendar year (full 12 months).