Official letter 1288/CTLAN-TTHT about tax policy as follows:
In case, the Branch is a dependent unit in the same province of the Company, which declares and pays VAT according to the tax credit method, when the Branch ceases to operate, the input VAT amount that has not yet been fully deducted from the Branch. up to the time of the branch's termination of operation, is the VAT amount that has not been fully deducted of the Company.