The Thanh An Company was established in August 2016. In the period  from August - December 2016 the company was in the process of building the factory with the initial investment capital of about VND 5 billion, in January 2017, the company expected a monthly revenue of not less than VND 50 billion. At the time of establishment, the company registered with the tax authority to apply the VAT declaration method. The tax authorities have accepted and applied for 2016. However, due to the newly established enterprises, the  personnel was not stable, so at December 20, 2016, the enterprise did not submit the voluntary application for tax calculation. VAT rate by deduction method (form 06 - as stipulated in Circular 119/2014 / TT-BTC). On December 21, 2016, the company detected the case and brought the above sample 06 to submit but there were  not any offices to  receive and also not allowed the company being punished for late payment. In the process of asking for help over the past several days, the most sympathetic taxpayer can only guide us to close the company and open a new company. All ways for current company declare VAT deduction is closed. The company also awares that they are wrong when they did not submit on time, but if only because of delayed submission of a registration sheet in a few hours (and is few days until the present) that the company must be closed and bankruptcy, I am also sure that this is not the policy of the Party and State leaders. Such enterprises, if they are not allowed to pay tax according to the deduction method, they shall have to close and bankruptcy. Initial investments will be lost, contracts have lost a lot of effort to find now has become worthless, and may even be fined. We would like to  request the General Department of Taxation and the Ministry of Finance to consider and allow such enterprises to submit the registration forms for application of deduction declaration method