OFFICIAL LETTR NO. 3072/TCT-CS DATED 06 AUGUST 2014 IN GUIDANCE OF VAT FOR BRANCHES
According to official letter No. 3072/TCT-CS:
A enterprise has a head office in HCM city, established the branches in Dong Nai, The branches have registered tax and generated revenue, they must declare, deduct VAT in Dong Nai taxation Department. In case, the enterprise buys goods, services to serve the activities of the branches, the company performs to hand over the input VAT invoices to the branches, the branches will perform to declare, deduct in Dong Nai taxation Department.
