Official letter No. 1046/TCT-KK dated April 7th, 2022 of the General Department of Taxation regarding tax declaration, payment with regard to business locations in provinces other than the place where the head office is located

The General Department of Taxation notes that, the regulation on distribution of tax to business locations in provinces other than the place where the head office is located as regulated at clause 1 Article 13 of Circular No. 80/2021/TT-BTC is only applied to production establishments, rather than applied to service establishments.

Accordingly, in case a company has branches in provinces other than the place where the head office is located that engage in construction, provide services (rather than production establishments), it is not required to distribute (pay) payable tax to the provinces where these branches are located.

If the branches meet the regulations at clause 4 Article 13 of Circular No. 0/2021/TT-BTC, they may register, declare and pay tax themselves at the tax authorities directly managing the branches.