The Official letter No. 465/TCT-CS dated 28 February 2012 of GDT about tax policy
Reply to the question about what valid procedures should be made if warehouse is only used for storage, not for production and business, GDT has guideline as follows:
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In clause 3, article 37 of the Law on enterprise No. 60/2005/QH11: business locations are where specific business activities of the enterprise are implemented. Business locations may be outside the registered address of the head office.
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In clause 2, article 33 of Decree No. 43/2010/ND-CP dated 15 April 2010 of the Government on an enterprise’s registration stipulating the notification of establishing the business locations.
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In point 1.c, article 10 of Circular No. 28/2011/TT-BTC dated 28 February 2011 of Ministry of Finance guiding the implementation of some articles of the Tax Law and guiding the implementation of Decree No. 85/2007 / ND-CP dated 25 May 2007 and Decree No. 106/2010/ND-CP dated 28 October 2010 of the Government stipulates that: in case of taxpayers have business units in provinces other than locations where taxpayers have their head offices
