Official letter 2995/CTBDU-TTHT about VAT policy as follows:
In case the company operates in a province other than where the taxpayer is headquartered, the contractor or sub-contractor directly signs a contract or an appendix to the contract with the investor to execute the construction work in the province. different from where the taxpayer is headquartered, will declare VAT of those works and work items with the tax authority of the locality where the construction works, using form No. 05/GTGT issued with Appendix II. Circular 80/2021/TT-BTC and pay the declared tax to the state budget in the province where the construction works according to Item c.1 point c, Clause 3, Article 13 of Circular 80/2021/TT- BTC.
