Where do production facilities pay corporate income tax?

Based on Article 12 of Circular 78/2014/TT-BTC stipulating the principles for determining the place for corporate income tax submission as follows:

Enterprises shall pay tax at the place where their headquarters are located. In cases where enterprises have production facilities (including processing and assembly facilities) that are dependent on the activity carried out in provinces or centrally-run cities different from the location of the headquarters, the tax amount shall be calculated and paid at both the headquarters and the place where the production facilities are located.

The allocation of the tax amount to be paid as stipulated in this clause does not apply to enterprises that have projects, project items, or construction facilities that are dependent on accounting.

Thus, the tax amount of your company's production facility shall be calculated and paid at both the headquarters and the place where the production facility is located.

Respectfully!