Official letter 5805/CTHDU – TTHT about submission of audit reports:
In case the Company is a foreign-invested enterprise that establishes a Branch of the Company (Independent accounting records), if it meets the provisions of Article 23 of the Law on Investment No. 61/2020/QH14, the branch when submitting the application shall be The enterprise income tax finalization declaration must submit the audit report together with the financial statement to the tax authority.
