Uni 22-04-2015 - Guidance on VAT declaration for retail shops in the same provincial area

According to official letter No. 1313/TCT-KK:

In case, the company has the depend unit (business place) in the same provincial/city area under central control with the same taxpayers’ head office/ branch , the business place is managed by tax code of business place with 5 tax code numbers created by tax authority and submitted to provincial Department of business registration office to record in business registration certificate ( for business place belonging to enterprises)  or branch business registration certificate ( for business place belonging to branch).

In case, the company has business place is retail shops in the same area where the company has head office, the company performs to rally declare retail shops in the same area with the company’s branch, the branch has declared to pay tax at the tax authority in charge, the branch performs rally the shops in the branch.