Uni 26-09-2016 - Guidance on tax declaration for dependent accounting branches

According to official letter 4100/TCT-CS:

Dependent accounting branches operate in provinces, areas under control of central other areas where the company’s head office locates, manufacture products as requirements of the company and move them back to the company to export. They do not directly sell goods, nor incur revenue, the record and declaration of them are performed as follows:

-          VAT declaration is performed as instruction of point c, d clause 1 article 11 Circular 156/2013/TT-BTC

-          CIT declaration is performed as instruction of point c, d clause 1 article 12 Circular 156/2013/TT-BTC

-          PIT declaration: in case, the company authorizes to them to sign labor contracts but the company pays salary to employees, they must be responsible for withholding, paying, finalizing PIT on behalf of the authorized ones.