Uni 23-04-2014 - Guidance on VAT declaration for branches

According to official letter No.1155/TCT-KK:

• If an enterprise has a head office in Ha Noi and opens the business branches in provinces, cities, they will be granted a tax code with 13 digits, they must implement to submit the VAT declaration filling to tax authority in charge of the branches.
• If the branches do not directly sell goods, not arise revenue, they will declare VAT at their head.