Tax declaration document submission locations for taxpayer that has business operation in more than one province in Vietnam

Tax declaration document submission locations for taxpayer that has business operation in more than one province in Vietnam

Pursuant to Clause 1, Article 11 of Decree 126/2020/ND-CP, tax declaration document submission locations for a taxpayer that has business operation in more than one province are as follows:

* The tax declaration submission location for a taxpayer that has business operation in more than one province, as specified in points a and b, Clause 4, Article 45 of Law on Tax Administration 2019, is the tax office where the business activities take place, which is other than the province or city where the head office is located, in the following cases:

- Value Added Tax (VAT) declaration for investment projects as stipulated in point d, Clause 2, Article 7 of Decree 126/2020/ND-CP at the location of the investment project.

- VAT declaration for real estate transfer activities of infrastructure investment projects, houses for transfer (including instances of advance payments from customers based on progress) at the location where the real estate transfer occurs.

- VAT declaration at the location of the power plant.

- Special Consumption Tax declaration at the location of production, processing of special consumption taxed goods, or provision of special consumption taxed services (excluding electronic lottery business activities).

In cases where taxpayers directly import goods subject to special consumption tax and then sell them domestically, they must declare the special consumption tax with the tax office managing their head office.

- Environmental Protection Tax declaration at the production site of goods subject to environmental protection tax, excluding the environmental protection tax for petroleum trading activities as specified in point a, Clause 4, Article 11 of Decree 126/2020/ND-CP.

- Environmental Protection Tax declaration at the location of coal production or business (including cases of internal consumption), excluding the environmental protection tax stipulated in point b, Clause 4, Article 11 of Decree 126/2020/ND-CP.

- Natural Resource Tax declaration (excluding natural resource tax for hydropower production activities where the reservoir of the hydropower plant spans multiple provincial jurisdictions; crude oil extraction and sales activities; natural gas extraction and sales activities, and the natural resource tax of organizations authorized to auction seized, confiscated resources; sporadic resource extraction licensed or not requiring a license by law).

- Corporate Income Tax declaration at the location of dependent units or business premises earning income eligible for corporate income tax incentives.

- Environmental Protection Fee declaration at the location of mineral extraction (excluding crude oil, natural gas, and coal gas; organizations collecting minerals from small-scale miners).

- Business License Tax declaration at the location of dependent units or business premises.

* The tax declaration submission location for taxpayers with activities or businesses in multiple provincial jurisdictions other than the location of the head office, as specified in point b, Clause 4, Article 45 of Law on Tax Administration 2019, shall be subject to centralized accounting at the head office (excluding cases specified in Clauses 1, 3, 4, 5, and 6, Article 11 of Decree 126/2020/ND-CP) at the tax office managing the head office.

Simultaneously, the tax filer is required to submit a Tax Allocation Sheet (if any) for each provincial jurisdiction where the state budget revenue is shared (including dependent units, business locations) to the tax office managing the head office, except for the following cases where the Tax Allocation Sheet does not need to be submitted:

- VAT for transportation business activities where transportation routes cross different provincial jurisdictions other than the location of the head office.

- VAT for insurance and reinsurance business activities.

- VAT for construction business activities (including road construction, power transmission lines, water pipelines, oil pipelines, gas pipelines) in different provincial jurisdictions other than the location of the head office, without establishing dependent units or business premises in those provincial jurisdictions, where the construction project value, including VAT, is under 1 billion VND.

- Corporate Income Tax of dependent units or business premises enjoying corporate income tax incentives. The tax filer must separately determine the payable corporate income tax for the incentive activities with the tax office managing the location of dependent units or business premises and not allocate it to other dependent units or business locations of the tax filer.

- VAT and Corporate Income Tax of dependent units or business premises of taxpayers classified as microenterprises according to the legal provisions on supporting small and medium enterprises.

- Remaining after-tax profits remaining after setting aside funds (excluding post-tax profits from electronic lottery activities).

* The tax declaration submission location for households, individual businesses with production, or business activities in multiple locations, as stipulated in points a and b, Clause 4, Article 45 of Law on Tax Administration 2019, is the tax office where production or business activities take place.

Where are tax declaration document submission locations for taxpayer that has business operation in more than one province in Vietnam? (Image from the Internet)

Vietnam: What does a tax declaration document include?

According to Clause 1, Article 7 of Decree 126/2020/ND-CP, a tax declaration document is a tax return and related evidence and documents used as a basis to determine the tax obligations of the tax filer to the state budget, prepared and submitted to the tax management agency electronically or in paper form.

taxpayers must submit tax returns, schedules, and annexes (if any) according to the prescribed forms set by the Minister of Finance and are responsible under the law for the accuracy, honesty, and completeness of the contents in the tax return, schedules, annexes; and fully submit the evidence and documents required in the tax declaration document to the tax management agency.

For certain types of documents in the tax declaration document that the Ministry of Finance does not issue a form for, but the relevant legal provisions have stipulated forms, they must comply with the relevant legal provisions.

When are taxpayers not required to submit tax declaration dossiers in Vietnam?

According to Clause 3, Article 7 of Decree 126/2020/ND-CP, supplemented by Clause 2, Article 1 of Decree 91/2022/ND-CP, taxpayers are not required to submit tax declaration dossiers in the following cases:

- taxpayers only engage in activities or businesses that are not subject to tax according to the tax law for each type of tax.

- Individuals with income exempt from tax according to the provisions of the personal income tax law and specified in point b, Clause 2, Article 79 of Law on Tax Administration 2019 except for individuals receiving real estate inheritance, gifts; real estate transfers.

- Export processing enterprises that only have export activities do not need to submit VAT declaration dossiers.

- taxpayers temporarily suspending activities or businesses according to Article 4 of Decree 126/2020/ND-CP.

- taxpayers submit documents to terminate the tax code, except for cases of terminating activities, terminating contracts, reorganizing enterprises according to Clause 4, Article 44 of Law on Tax Administration 2019.

- Personal income tax declaration filers are organizations or individuals who pay income in cases of monthly or quarterly personal income tax declarations that do not incur personal income tax withholding for the income recipients during that month or quarter.