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Branches and representative offices are dependent units of enterprises, while business locations are specific places where enterprises carry out their business activities. In cases where taxpayers are enterprises under enforcement measures, individuals who are the legal representatives of these enterprises fall under the category for consideration of temporary suspension of exit, as prescribed in Article 66 of the Law on Tax Administration and Article 21 of Decree No. 126/2020/ND-CP.

Pursuant to Decree No. 145/2020/NĐ-CP dated December 14, 2020, of the Government providing detailed regulations and guidance on the implementation of certain provisions of the Labor Code regarding labor conditions and labor relations (hereinafter referred to as Decree No. 145/2020/NĐ-CP):

The new law comprises 4 Chapters and 18 Articles, regulating subjects of taxation, non-taxable subjects, taxpayers, tax bases and calculation methods, as well as VAT deduction and refund mechanisms.

The new Law, consisting of 6 Chapters and 37 Articles, stipulates the functions, tasks, rights, and responsibilities of the Vietnam Trade Union; workers’ rights to establish, join, and participate in trade union activities; the admission of workers’ organizations at enterprises into the Vietnam Trade Union; the rights and responsibilities of trade union members; the responsibilities of the State, agencies, organizations, units, enterprises, and employers towards the Trade Union; ensuring the operation of the Trade Union; resolving disputes and addressing violations of the law on trade unions.

Accordingly, for the input VAT of the investment project directly managed by the company, which is non-refundable but meets the conditions for deduction, the company is allowed to carry forward the unreimbursed input VAT from goods and services incurred during the investment phase to deduct and offset against the VAT payable from production and business activities directly managed by the company, currently declared at the Hai Phong City Tax Department (if applicable).

The Company is responsible for declaring and paying taxes on behalf of individual investor A regarding the capital transfer activity. The Company is also obligated to fully comply with tax declaration and payment requirements as stipulated for taxpayers.

In cases where a company engages in both exporting goods and services and selling goods and services domestically, the company is required to separately account for the input VAT used for the production and business of exported goods and services.

In case the Company detects that the input invoice is omitted, leading to the tax declaration dossier submitted to the tax authority with errors and omissions, the Company shall supplement the tax declaration dossier of the period with errors as prescribed in Article 47 of the Law on Tax Administration No. 38/2019/QH14.

In case the Company detects that the input invoice is omitted, leading to the tax declaration dossier submitted to the tax authority with errors and omissions, the Company shall supplement the tax declaration dossier of the period with errors as prescribed in Article 47 of the Law on Tax Administration No. 38/2019/QH14.