On August 15th, 2023, Hanoi Tax Department issued Official Letter No. 59245/CTHN-TTHT, according to which:
- CIT: The tax declaration, tax calculation, tax finalization, distribution and CIT payment of the Company for branches that are manufacturing factories in other provinces complied with the guidance at Point c, Clause 2 and Point c, Clause 3, Article 17 of Circular No. 80/2021/TT-BTC dated September 29th, 2021 of the Ministry of Finance.
- PIT: In case the salary and wages of employees working at a branch are paid by the Company (Headquarters), the Company (Headquarters) is responsible for shall deduct PIT from salaries and remunerations, submitting tax declaration dossiers according to Form No. 05/KK-TNCN, the PIT distribution sheet according to Form No. 05-1/PBT-KK-TNCN in Appendix II hereof to the supervisory tax authority; pay PIT in the provinces where the employees work in accordance with Clause 4 Article 12 of Circular No. 80/2021/TT-BTC, according to the guidance at Point a1, Clause 3, Article 19 of Circular No. 80/2021/TT-BTC dated September 29th, 2021 of the Ministry of Finance.
