Changing the Location of a Representative Office to Another Province: Tax Requirements

Based on the provisions stipulated in Clause 2, Article 10 of Circular 105/2020/TT-BTC:

Taxpayers must register their taxpayer information along with performing business registration, cooperative registration, or business registration when changing their head office address to another province or centrally governed city, or changing the head office address within the same province or centrally governed city but to a different district, thus altering the directly managing tax authority.

Taxpayers must submit the change dossier to the directly managing tax authority (the tax authority of the old location) to carry out tax procedures before registering the head office address change to the business registration authority or the cooperative registration authority.

According to this regulation, in cases where an enterprise relocates its representative office from Long An province to Tay Ninh province, which results in a change of the managing tax authority, it is required to complete the procedure for changing the tax authority with the Tax Department managing in Long An before registering the change of the representative office address with the Business Registration Office.

For procedures to notify the old tax authority, please refer to the detailed article: Procedures for notifying the tax authority when moving the representative office.

Yours sincerely!