Direct Method DETERMINATION OF ADDED” “VAT Business enterprises keeping inadequate accounting 3 and (unable to determine the value records added) often called sum” tax payment (khoán) “lump Value Deemed % Deemed * = Sales Value Added Added Under Decision No. 16333/CT-QÑ dated 30/12/08: Catering: Office for lease:
Direct Method DETERMINATION OF “VAT ADDED” Business enterprises keeping inadequate accounting 3 and records (unable to determine the value added) often called “lump sum” tax payment (khoán) Value Added = Deemed Sales * % Deemed Value Added Under Decision No. 16333/CT-QÑ dated 30/12/08: Office for lease: Catering: