Official letter 1582/CT-TTHT dated march 28 2013 by ho chi minh tax department guiding the handling of overpaid tax.
According to the official letter 1582/CT-TTHT, branch (based in Ho Chi Minh city) is the unit of the company (based in Ha Noi) converted from the independently accounted unit to dependently accounted unit. If the company decides to offset the CIT overpaid amount with other tax payable amount before the conversion then the company should follow the guidance as prescribed in Point a, Clause 2, Article 28, Circular 28/2011/TT-BTC (the company is not allowed to offset CIT overpaid amount of the branch with CIT payable amount at Ha Noi department).
