OFFICIAL LETTER NO. 5455/TCT-CS DATED 05 DECEMBER 2014 OF GDT IN GUIDANCE OF CIT PAYMENTS AT HEAD OFFICE AND VAT AT PLACES OTHER THAN HEAD OFFICE
According to official letter No. 5455/TCT-CS:
For VAT, charges, fees:
In case, the head office has dependent units and the dependent units use their own tax codes registered with tax authorities other than head office, the dependent units declare, pay VAT, charges, fees at tax authorities in charge.
For CIT:
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In case, the head office has dependent units, it must be responsible for declaring and paying CIT at the head office for the incurred amounts at the dependent units.
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In case, the head office has dependent units and they have production activities, it must allocate the payable tax amounts where the head office is located and has the places for production.
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In case, the head office has dependent units and recognize revenue, expense, taxable income or independent units, they must declare, pay tax to the tax authorities in charge
