On November 4, 2022, Hanoi Tax Department issued Official Letter No. 53393/CTHN-TTHT, according to which:
In case the company is a construction contractor that does not sign a direct contract with the investor to execute construction works in a province differring from the place where its head office is located, the company is not required to declare value-added tax of these works, project items to the tax authority where the construction work is located according to the guidance in Item c.1 point c, Clause 3, Article 13 of Circular 80/2021/TT-BTC of the Ministry of Finance.
