Extension of Submission Deadline for Form 06/GTGT until April 30, 2016

On April 07, 2016, the General Department of Taxation issued Official Dispatch 1434/TCT-KK regarding the receipt of form 06/GTGT.

The reception of Form 06/GTGT – Voluntary registration to apply the tax deduction method for the 2-year stable cycle (2016 – 2017) is specified as follows:

- Administrative penalties for late notification of changes in information in the taxpayer registration file compared to the deadline as guided in Circular 166/2013/TT-BTC when submitting Form 06/GTGT after January 30, 2016.

- No later than April 30, 2016, taxpayers who voluntarily register to continue applying the deduction method must send Form 06/GTGT to the directly managing tax authority.

After this deadline, taxpayers who do not voluntarily register to apply the deduction method must switch to the direct method from that point onwards.

More details can be found in Official Dispatch 1434/TCT-KK dated April 07, 2016.

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