OFFICIAL LETTER NO.3049/TCT-KK DATED 05 AUGUST 2014 OF GDT IN GUIDANCE OF VAT DECLARATION OUT OF ITS HEAD OFFICE
According to official letter No. 3049/TCT-KK:
In case, Company A has the head office in Ha Noi buying materials of suppliers in other place out of its head office and directly sell to contractors in that place, it is not the activity of sale out of its head office, therefore, the company A will declare, pay VAT at tax authority of its head office for this sale.
