Uni 17-08-2017 - Guidance on activities without paying VAT out of head office

GDT issued together with official letter 3540/TCT-KK dated 09 Aug 2017 guiding tax administration for construction, installation, commodity sale out of head office as follows:

The activities: sanitation activities; protection and keeping vehicles are services, not to be construction, installation, commodity sale out of head office.

Activities of executing pavement is construction activity in compliance with Law on construction should be declared, paid VAT.

In case, buyers declare, pay VAT under deduction method, purchase goods, services of enterprises out of head office’ location and have enough invoice, documents of the declared goods, services under regulations. The enterprises out of head office’s location do not conduct declare, pay tax for construction, installation, commodity sale is not responsibility of buyers.