Uni 10-06-2015 - Guidance on VAT declaration out of the head office for subcontractor

According to official letter No. 2062/TCT-CS:

In case, subcontractors have the head office in Ho Chi Minh city signing contracts with contractors about providing executive services to factory in Dong Nai province, subcontractors perform to declare, pay VAT for construction activities out of the head office with 2% tax rate for 10% liable-VAT goods, services or 1% for 5% liable-VAT goods, services to revenue of goods, services without VAT in Dong Nai Taxation Department