Place of Filing License Fee Declaration for Company Branches

According to Clause 3, Article 5 of Decree 139/2016/ND-CP, which provides regulations on the submission location for the business license fee declaration as follows:

The business license fee payer submits the business license fee declaration dossier to the tax authority directly managing them.

- In case the fee payer has dependent units (branch, representative office, business location) operating in the same provincial-level locality, the fee payer submits the business license fee declaration dossier of those dependent units to the tax authority directly managing the fee payer;

- In case the fee payer has dependent units (branch, representative office, business location) operating in a different provincial-level locality from where the fee payer's headquarters is located, the dependent unit submits its business license fee declaration dossier to the tax authority directly managing the dependent unit.

Conclusion:

=> Thus, according to the aforementioned regulations, for your company in District 5 and its branch in District 3, you can submit the business license fee declaration dossier to the Tax Branch of District 5 where your company’s headquarters is located.

=> For the branch in Duc Hoa District, Long An Province, you must submit the business license fee declaration dossier to the Tax Branch of Duc Hoa District.

Respectfully!