Menu

Guidance for tax declaration of branches on a different province, city from their headquarter

06/11/2021 Newest Editor

On October 1st, 2021, Hanoi Tax Department issued Official Letter No. 37635/CTHN-TTHT, thereby:

In case the company has a financially dependent branch in a different province, city from where the taxpayer is headquartered, the tax declaration for this branch shall be made as follows:

  • Regarding license fees, the branch shall make the branch’s license fee declaration dossier to its supervisory tax authority.
  • Tax declaration: During the period that Guiding Circular for Decree No. 126/2020/ND-CP is not issued, does not take effect, the tax declaration shall continue to comply with the guidance in Circular No. 156/2013/TT-BTC (except for specified contents in the Law on Tax Administration No. 38/2019/QH14 and Decree No. 126/2020/ND-CP). Thereby:

1. Regarding VAT, the branch submits the VAT declaration dossier to its supervisory tax authority; if the branch does not directly sell goods, not generate any revenue, it shall make a joint tax declaration at its head office.

2. Regarding CIT, the branch shall declare CIT centrally at the supervisory tax authority of its head office.

3. Regarding PIT, if the Branch incurs payments for individuals’ income, the Branch shall make the PIT declaration and PIT finalization dossier at its supervisory tax authority.