Where to declare business license fees for branches and representative offices
A company has its head office in Binh Duong province, establishes a branch, representative office or a business location in Da Nang, this branch, representative office or business location shall declare business license fee at which tax office ?
DMS Law office in Danang, Vietnam advise about where to declare business license fees for branches and representative offices in Vietnam ?
Dependent units, business locations:
“Dependent unit” includes branch, representative office;
“Business place” is the place where the taxpayer conducts production and business activities (except for the location of the head office and dependent units) (Clause 8 and Clause 9, Article 3 of Circular 80/2021/TT- BTC on September 29, 2021).
Tax return filing location:
Taxpayers declare license fees at places where they have dependent units and business locations (Point k, Clause 1, Article 11 of Decree 126/2020/ND-CP dated October 19, 2020).
Thus, in case the branches, representative offices and business locations are established in Da Nang, the tax declaration dossier shall be submitted at the tax authority managing the branches, representative offices and business locations in Da Nang./.
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Lawyer Do Minh Son
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