On March 17th, 2021, Hanoi Tax Department issued Official Letter No. 7800/CTHN-TTHT, whereby:
In 2021, the company operates in sales activities in many other provinces which are not where its headquarter resides, the company shall make VAT declaration and payment in compliance with the guidance in Clause 1, Article 2 Circular No. 26/2015/TT-BTC, under which VAT declaration and payment at the rate of 2% for goods subject to VAT tax rate of 10% or 1% rate for goods subject to value-added tax rate 5% increase on sales of goods without VAT.
From 2022 (the first year of the next budget stability period since the Law on Tax Administration No. 38/2019/QH14 and its guiding documents takes effect), tax declaration for sales activities in many other province-level localities which are outside where the enterprises’ headquarter resides shall comply with the Clause 2, Article 11 Decree No. 126/2020/ND-CP.
