OFFICIAL LETTER NO. 1155/TCT-KK DATED 10 APRIL 2014 OF GDT IN GUIDANCE OF VAT DECLARATION
According to official letter No.1155/TCT-KK:
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If an enterprise has a head office in Ha Noi and opens the business branches in provinces, cities, they will be granted a tax code with 13 digits, they must implement to submit the VAT declaration filling to tax authority in charge of the branches.
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If the branches do not directly sell goods, not arise revenue, they will declare VAT at their head.
