Which cases are VAT declared on each occasion of arising?

Which cases are VAT declared on each occasion of arising?

Reply:

According to the provisions of Point 2, Article 10 of Circular 28/2011 / TT-BTC of February 28, 2011, the following cases are eligible for tax declaration for each time of arising:

– Declaring provisional value-added tax upon each time of arising of business activities of construction, installation and sale of goods outside the province.

– Declaring value-added tax upon each time of arising of value-added tax calculated directly on the turnover of irregular businessmen.