Official letter No. 2484/TCT-KK guidance of VAT declaration, payment out of city/province of headoffice
According to official letter No.2484/TCT-KK:
In case, an enterprise has business, construction, installation, goods sale out of city/province where the head office locates but declared, paid all VAT amounts at the tax authority of the head office, it does not have to pay these additional tax amounts to tax authority where goods sold, business, construction, installation conducted but it is fined for tax administrationviolation for tax declaration, payment of wrong place.