Legal News

[Taxation] Notice from the Hanoi Tax Office regarding the submission of VAT return documents

2024/12/20

The Hanoi Tax Office issued Official Letter No. 61670/TCT-CS on November 15, 2024, providing the following guidance on VAT returns for branches.

For companies that conduct business activities in a different provincial department from their headquarters and have their headquarters handle the accounting for branches, VAT declaration documents must be submitted to the tax office under the jurisdiction of the headquarters in accordance with Article 11 of Decree No. 126/2020/ND-CP. However, this does not apply in the following cases:
• When submitting environmental protection tax declaration documents related to petroleum, coal mining, and domestic coal consumption
• When submitting tax return documents for individual business owners operating in multiple provinces
• Other cases specified in Article 11 of Decree No. 126/2020/ND-CP

Note that if a branch registered separately for tax obligations, including VAT, when applying for establishment, but does not actually engage in direct sales activities and does not use invoices, the branch must notify the Department of Planning and Investment to update its tax registration information.

When submitting VAT electronic filings for branches, please ensure proper submission to the competent tax authority in accordance with the above guidelines.

References:
・Decree No. 126/2020/ND-CP dated October 19, 2020
・Official Letter No. 61670/TCT-CS issued by the Hanoi Tax Authority on November 15, 2024