Official letter 5019/CTHN-TTHT on CIT declaration for dependent units:
In case the Company has a dependent branch located in another province or city, for the head office, the branch does centralized accounting and has commercial business activities, management consulting services (not a production facilities) are not subject to CIT allocation as prescribed in Article 17 of Circular 80/2021/TT-BTC. The company is responsible for declaring centrally at the head office and the income generated at the branch in another province.
