– Pursuant to Articles 4 and 5 of Circular No. 105/2020/TT-BTC dated December 3, 2020 of the Ministry of Finance guiding tax registration.
– Pursuant to Article 42 of Law No. 38/2019/QH14 dated June 13, 2019 of the National Assembly stipulating the principles of tax declaration:
“…3. Taxpayers shall declare and calculate tax at competent local tax offices where they are headquartered. In case the taxpayer does the centralized accounting at the head office and has a dependent unit at the provincial-level administrative unit other than the one where the head office is located, the taxpayer shall declare tax at the head office and calculate tax, distribute tax obligations according to each locality where it enjoys state budget revenues. The Minister of Finance details this clause…”
– Pursuant to Clauses 1 and 2, Article 11 of the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020 stipulating the location of filing tax returns.
“1. The place to file tax returns for taxpayers with 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 office 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 place where the dependent unit or business location is located.
2. The place to file tax returns for taxpayers having business activities in many other provincial-level localities where taxpayers are headquartered as prescribed at Point b, Clause 4, Article 45 of the Law on Tax Administration shall carry out centralized accounting at the head office (except for the cases specified in Clauses 1, 3, 4, 5 and 6 of this Article) at the tax office managing the head office. At the same time, the taxpayer must submit a table of the distribution of payable tax amounts (if any) according to each provincial-level locality where it enjoys state budget revenue (including dependent units, business locations) to the tax office managing the head office, except for the following cases where it is not required to submit the table of the distribution of payable tax amounts:
…
– Pursuant to the guidance in Article 5 of Circular No. 39/2014/TT-BTC dated March 31, 2014 of the Ministry of Finance guiding the implementation of Decree No. 51/2010/ND-CP dated May 14, 2010 and Decree No. 04/2014/ND-CP dated January 17, 2014 of the Government providing for invoices for selling goods and providing services;
– Pursuant to Clause Article 1 of Circular No. 37/2017/TT-BTC dated April 27, 2017 of the Ministry of Finance amending and supplementing Clause 4, Article 9 of Circular No. 39/2014/TT-BTC.
Pursuant to the above regulations and guidelines, in case the Company establishes a business location in other provinces and cities other than its head office, then:
– Regarding tax registration: Currently, according to Circular No. 105/2020/TT-BTC dated December 3, 2020 of the Ministry of Finance, there is no regulation on granting 13-digit code for business locations (effective from January 17, 2021);
– Regarding license fees: The company declares license fees at the place of business as prescribed in Clause 1, Article 11 of Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government;
– Regarding the notice of invoice issuance: The Company complies with the provisions of Clause 3, Article 1 of Circular No. 37/2017/TT-BTC dated April 27, 2017 of the Ministry of Finance;
– Regarding declaration and payment of value-added tax: In case the Company has business activities in many other provincial-level localities where its head office is located, the Company shall comply with the provisions of Clause 2, Article 11 of Decree No. 126/ 2020/ND-CP dated October 19, 2020 of the Government (submit a tax return at the tax office managing the head office; and at the same time submit a table of the distribution of payable tax amount – if any – according to each provincial-level locality where it enjoys state budget revenue, including dependent units, business locations to the tax office managing the head office).