OFFICIAL LETTER 3049/TCT-KK DATED 29 JULY 20154 OF GDT IN GUIDANCE OF VAT DECLARATION FOR BRANCHES
According to official letter 3049/TCT-KK:
Branches have business operations and registered VAT under deduction method, they must declare output VAT for goods, services that the branches sell out and their input VAT amounts are deducted.
The branches are dependent units, enclose accounting records with the company, input VAT invoices bear the branches’ names, but the company pays, if these invoices are directly served for the branches, they will be declared, deducted.
