Uni 26-09-2019 - The policy of dealing with tax returns of other business locations different from head office

Official letter 3302/TCT-KK dated 20/8/2019 about the declaration of license fees for business locations other than the province with the head office of the managing unit is as follows:

In case the place of business is different from the province with the head office of the enterprise or branch (the managing unit of the business location), the Tax Department shall grant the 13-digit tax identification number to the place of business according to the instructions at Point 2 Official letter No. 3200 / TCT-KK of August 12, 2019 of the General Department of Taxation. After the business location is granted a 13-digit tax code, the managing unit of the business location uses this 13-digit tax code to declare and pay license fees under the guidance in Clause 1, Article 5 of the Circular. No. 302/2016 / TT-BTC of the Ministry of Finance.