– Pursuant to Articles 4 and 5 of Circular No. 105/2020/TT-BTC dated December 3, 2020 of the Ministry of Finance guiding on tax registration;
– Pursuant to Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government detailing a number of articles of the Law on Tax Administration:
In Clause 1, Article 10, the deadline for submitting tax declaration dossiers is:
“Article 10. Deadlines for submission of declarations of land-related amounts, licensing fees, registration fees, fees for grant of rights and other amount payables prescribed by regulations of law on management and use of public property
Tax declaration dossiers shall be submitted by the deadlines specified in Article 44 of the Law on Tax administration. The deadlines for submitting declarations of land-related amounts, licensing fees, registration fees, licensing fees and other amount payables prescribed by regulations of law on management and use of public property prescribed in Clause 5 Article 44 of the Law on Tax administration are specified in below:
1. Licensing fees
a) New businesses (except household businesses and individual businesses), including medium and small enterprises converted from household businesses) and existing businesses that establish new dependent units or business location shall submit the licensing fee declaration by January 30 of the year preceding the establishment or inauguration year.
In case capital in changed during the year, the licensing fee payer shall submit the declaration by January 30 of the year succeeding the year in which the change occurs…”.
– Pursuant to Clause 1, Article 11 stipulating the location of filing tax returns:
“Article 11. Location of filing tax returns
Taxpayers shall comply with regulations on locations to submit tax declaration dossiers as prescribed in Clauses 1, 2 and 3, Article 45 of the Law on Tax Administration and the following provisions:
1. The location to submit tax declaration dossiers for taxpayers having many business activities in many provincial-level areas as prescribed at Points a and b, Clause 4, Article 45 of the Law on Tax Administration is the tax authority where the business is located other than the province or city where the head office is located in the following cases:
… k) Declare the license fee at the location where the dependent unit or business location is located”.
– Pursuant to Appendix II: List of tax declaration forms (issued together with Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance):
|Dossier name, form
VIII. License fee declaration form
|License fee declaration
Based on the above regulations, for example, the case of a company headquartered in Ho Chi Minh City. When establishing a business location in a province or city other than its head office:
– Regarding tax registration: Currently, according to Circular No. 105/2020/TT-BTC dated December 3, 2020 of the Ministry of Finance (effective from January 17, 2021), there is no regulation on granting a 13-digit tax code for business locations.
– Regarding license fees: The company declares license fees for the business location at the tax office where the business location is located as prescribed in Clause 1, Article 10 and Clause 1, Article 11 of Decree No. 126/2020. /ND-CP dated October 19, 2020 of the Government. The license fee declaration dossier is the license fee declaration form 01/LPMB issued together with Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance mentioned above.