Official letter 5226/CTBDU-TTHT about tax policy:
If the affiliated branch does not directly sell goods, does not generate revenue, does not perform accounting, the tax declaration shall be concentrated at the head office. The head office is responsible for declaring and paying taxes to the localities where the production facilities are located according to the provisions of Point d, Clause 3, Article 13 of Circular 80/2021/TT-BTC.
