Where to Declare Business License Tax for Branches?

First, regarding the deadline for the submission of business license fees:

Based on the provision in Clause 3, Article 1 of Decree 22/2020/ND-CP:

The business license fee declaration is done once when the fee payer starts production, business activities, or when newly established.

Newly established fee payers starting production, business activities, or newly converted small and medium enterprises from household businesses must submit the business license fee declaration to the directly managing tax authority before January 30 of the year following the new production, business activities, or new establishment.

According to this provision, when establishing a new branch, your company is responsible for submitting the business license fee declaration to the direct tax management authority. Your company's branch was established in August 2020; therefore, the submission deadline is before January 30, 2021.

Second, where to submit?

Based on the provision in Clause 3, Article 5 of Decree 139/2016/ND-CP, the place to submit the business license fee declaration is determined as follows:

Business license fee payers shall submit the business license fee declaration to the directly managing tax authority.

- In case the fee payer has dependent units (branches, representative offices, business locations) operating in the same province, the fee payer shall submit the business license fee declaration for these dependent units to the directly managing tax authority of the fee payer;

- In case the fee payer has dependent units (branches, representative offices, business locations) operating in different provinces from where the fee payer's head office is located, the dependent units shall submit the business license fee declaration to the directly managing tax authority of the dependent unit.

In comparison with your case, your company is headquartered in Ho Chi Minh City, while the branch is in Son Tra district, Da Nang, hence the business license fee declaration of the branch will be submitted to the direct tax management authority of the branch in Da Nang, specifically the Son Tra District Tax Department (regardless of whether the branch accounting is dependent or independent).

Sincerely!