VAT declaration and payment for branches and dependent units in Vietnam ?

The company has its headquarters in Ho Chi Minh City, establishes branches and dependent units with business lines in the field of production, trade and services in Da Nang city or in other provinces, can the company declare and pay VAT centrally at the head office or must the branches, dependent units declare and pay value added tax (VAT) at the direct management tax authorities in Da Nang city or other provinces ?

Declare, pay VAT:

For a dependent unit, business location which is a production facility:

Taxpayers shall centrally make VAT declarations for production and business activities of dependent units, business locations which are production establishments and submit tax declaration dossiers according to form No. 01/GTGT, VAT tax distribution table appendix payable to the locality enjoying the tax revenue sources (except for hydroelectricity production activities, computerized lottery business) according to form No. 01-6/GTGT issued together with Appendix II of this Circular for the direct management tax authority; pay the tax amount allocated to each province where the production facility is located as specified in Clause 4, Article 12 of this Circular (Point d, Clause 3, Article 13 of Circular 80/2021/TT-BTC dated September 29, 2021).

For dependent units directly selling goods:

For dependent units that directly sell goods, use invoices registered by the dependent units or registered by the taxpayer with the tax authority managing the dependent units, fully monitoring and accounting for VAT output, VAT input, the dependent units shall declare and pay value added tax to the tax authority directly managing the dependent unit (Clause 4, Article 13 of Circular 80/2021/TT-BTC dated September 29, 2021).

Therefore, in case the dependent unit, the business location is a production facility, the VAT declaration and payment can be done centrally at the head office in Ho Chi Minh City, but in case a dependent unit directly sells goods, it shall declare and pay VAT at the tax authorities directly managing it in Da Nang city or other provinces.

Which tax authority to declare VAT for branches and dependent units ?