On December 14th, 2021, Bac Ninh Tax department issued the Official letter No.4212/CTBNI-TTHT, thereby:
In case, the company has its headquaRter in another province that has an extraprovincial sale in Bac Ninh Province and declares VAT for extraprovincial business for Bac Ninh Tax department. The Instructions on declaring VAT for extraprovincial business have been abrogated by Circular 80/2021/TT-BTC effective from January 1st, 2022, accordingly: The declaration and payment of VAT are not regulated for extraprovincial business, so the company will not have to declare VAT for extraprovincial business at Bac Ninh tax department but declare VAT at headquarter’s tax department.
