OFFICIAL LETTER NO. 2415/TCT-KK DATED 26 JUNE 2014 OF GDT IN GUIDANCE OF VAT DECLARATION FOR DEPENDENT PRODUCTION UNITS OTHER THAN PROVINCES
According to official letter No. 2415/TCT-KK:
In case, if enterprises have a head office in Ha Noi and a production unit (factory) in Thai Binh province, the production unit does not conduct accounting records, the output products are sold by the head office, they will perform VAT declaration in Ha Noi and pay VAT in Thai Binh province where the factory is located under the instruction of point d, clause 1, article 10 Circular No. 28/2011/TT-BTC and point d, clause 1, article 11 of Circular No.156/2013/TT-BTC of MOF
