Official Dispatch No. 4489/TCT-KK dated December 2, 2022 of the General Department of Taxation guiding the declaration of license tax for enterprises with other business locations in provinces and cities with head offices
In case the Company is an enterprise with 100% foreign investment, has a direct tax authority is Ho Chi Minh City Tax Department, which the managing unit to establish business locations (warehouses) in other provinces and cities with the Company’s head office, the Company shall submit a declaration of license tax to the Tax Department where the business locations are located.
Provincial/municipal Tax Departments are responsible for guiding the Company to declare, receive and process tax declaration dossiers in accordance with regulations.
