INSTRUCTIONS FOR MAKING VAT DECLARATION FORM 04/GTGT

How to make a VAT declaration form 04/GTGT by the direct method on revenue

Notes on VAT declaration:

❌ For new businesses or businesses with annual revenue less than 1 billion VND, business households must declare VAT by the direct method on revenue according to form 04/GTGT. Except for the case of voluntary registration under the deduction method.

❌ For businesses that declare VAT directly (for businesses dealing in gold, silver, and gemstone), the form 03/GTGT will be used.

How to make a VAT declaration form 04/GTGT ​​on the latest HTKK software

Step 1: You log in to the latest HTKK software

Select: “04/GTGT ​​Direct VAT declaration on revenue”.

Select the declaration type and declaration period, then click “Agree”

• Note: When you declare on the declaration form 04/GTGT ​​directly on revenue, you only declare sales invoices, not purchase invoices.

Step 2: Determine the tax rate of the business

Before declaring, you must determine the tax rate of your business's goods and services are subject, in order to declare the correct tax rate. Thus, the percentage for you to calculate will be as follows:

➡️ For businesses providing goods: 1%

➡️ For service and construction enterprises excluding raw materials: 5%

➡️ For manufacturing enterprises, transport and service enterprises associated with goods and construction, including raw materials: 3%

➡️ For other business activities: 2%

How to write the targets on declaration 04/GTGT ​​directly on revenue:

Criteria [21]: Sales of goods and services under a tax rate of 0% and not subject to tax

• Enter the total sales of goods and services under a tax rate of 0% tax and not subject to VAT (regardless of business lines).

Criteria [22]: Distribution and supply of goods

• Enter the total sales of goods and services under a tax rate of 1% VAT according to the business sector "Distributing and providing goods"

Criteria [24]: Services, construction excluding raw materials

• Enter the total sales of goods and services under a tax rate of 5% VAT according to the business sector "Services and construction, excluding raw materials".

Criteria [26]: Production, transportation, services associated with goods, construction including raw materials

• Enter total revenue of goods and services under a tax rate of 3% VAT according to the business sector " Production, transportation, services associated with goods, construction including raw materials".

Criteria [28]: Other business activities

• Enter the total sales of goods and services under a tax rate of 2% VAT in other business sectors, not in the groups mentioned above.

The information above about VAT declared in form 04/GTGT ​​according to the direct method on revenue that TASCO Tax Agent provides to customers and instructions for making a VAT declaration form 04/GTGT. We hope the above information can support your business in production and business activities.

If you have questions that need to be answered, please contact TASCO Tax Agent in the following ways for a free consultation and use the service.

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