Official letter 53393/CTHN-TTHT about VAT declaration other than other head office:
In case the company is a construction contractor that does not sign a direct contract with the investor to execute construction works in a province other than the place where its head office is located, the company is not required to declare value-added tax of the works. , such work item with the tax authority of the locality where the work is located according to the guidance in Item c.1 point c Clause 3 Article 13 of Circular 80/2021/TT-BTC of the Ministry of Finance.
