Oficial letter No.3110/TCT-KK dated 23 september 2013 of GDT in guidance of VAT declaration and payment out of the headquarter
According to official letter No.3110/TCT-KK:
An enterprise can lease the land for the container yard in another province where the enterprise is head quartered. Simultaneously, the enterprise generated revenues from operations of clearing, hewing down-lifting up, repairing container at the leased land and issued invoices to customers. Thus, the enterprise is granted the tax code of 13 digits and declares VAT at the branch of taxation department of the place where the land is leased.
