Uni 17-06-2014 - Guidance on tax payment, declaration for dependent production unit

According to official letter No. 2126/TCT-KK:

In case, taxpayers have the dependent production unit in provinces/ cities other than the head office and the dependent production unit incurs the payable tax amount:

• Taxpayers will perform to declare and pay all tax obligations ( including the dependent production unit’s payable tax amounts to tax authority in charge at the head office.
• Taxpayers prepare tax payment vouchers to ensure the tax obligations of each dependent production unit in provinces/ cities other than the head office.
• Taxpayers will be involved in administration violation if tax declaration dossier is submitted but the appendix is not submitted relating to the dependent production unit in provinces/ cities other than the head office.

Taxpayers’ tax codes on the tax payment vouchers of the dependent production unit in provinces/ cities other than the head office are tax codes of business establishments at the head office