Uni 22-08-2014 - Guidance on VAT declaration, payment for sale out of a company's 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.