What is the place to submit VAT declaration when there is a dependent branch in a different province from the head office in Vietnam?

What are included in the annual tax declaration dossier in Vietnam?

Pursuant to Article 43 of the Law on Tax administration in 2019 stipulating tax declaration dossier in Vietnam as follows:

Tax declaration

1. The tax declaration dossier of taxes that are declared and paid monthly is the monthly tax return.

2. The tax declaration dossier of taxes that are declared and paid quarterly is the quarterly tax return.

3. The tax declaration dossier of taxes that are declared and paid annually is:

a) The annual tax declaration dossier, which consists of the annual tax return and other documents relevant to the tax payable; or

b) The terminal tax declaration dossier, which consists of the annual tax statement, the annual financial statement, the declaration of related-party transactions and other documents relevant to tax statement.

4. The tax declaration dossier of taxes that are declared and paid every time they are incurred consists of:

a) The tax return;

b) Invoices, contracts and other documents relevant to the tax liability as prescribed by law.

5. Customs dossiers of exports and imports specified by the Law on Customs shall be used as tax declaration dossiers.

6. The tax declaration dossier upon shutdown, contract termination, business conversion or business re-arrangement consists of:

a) The terminal tax return;

b) The financial statement up to the time of shutdown, contract termination, business conversion or business re-arrangement;

c) Other documents relevant to tax statement.

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As regulations above, the tax declaration dossier of taxes that are declared and paid annually is:

- The annual tax declaration dossier, which consists of the annual tax return and other documents relevant to the tax payable; or

- The terminal tax declaration dossier, which consists of the annual tax statement, the annual financial statement, the declaration of related-party transactions and other documents relevant to tax statement.

What are regulations on deadlines for submission of tax declaration dossiers regarding taxes declared annually in Vietnam?

Pursuant to Article 44 of the Law on Tax administration in 2019 stipulating deadlines for submission of tax declaration dossiers regarding taxes declared annually in Vietnam as follows:

- For annual tax statement dossiers: the last day of the 3^rd month from the end of the calendar year or fiscal year. For annual tax declaration dossiers: the last day of the first month from the end of the calendar year or fiscal year

- For annual personal income tax statements prepared by income earners: the last day of the 4^th month from the end of the calendar year;

- For presumptive tax declarations prepared by household businesses and individual businesses: the 15^th of December of the preceding year. For new household businesses and individual businesses: within 10 days from the date of commencement of the business.

In case the business household or individual is new to business, the time limit for submitting a flat tax return is 10 days from the date of starting the business.

What is the place to submit VAT declaration when there is a dependent branch in a different province from the head office in Vietnam?

Pursuant to Clause 1 and 2, Article 11 of the Decree 126/2020/NĐ-CP stipulating tax declaration dossier submission location as follows:

Tax declaration dossier submission location

Tax declaration dossiers shall be submitted at the locations specified in Clauses 1, 2 and 3 Article 45 of the Law on Tax administration and the following locations:

1. A taxpayer that has business operation in more than one province as prescribed in Point a and Point b Clause 4 Article 45 of the Law on Tax administration shall submit tax declaration dossiers to the tax authority of the province other than the province in which the taxpayer is headquartered in the following cases:

a) VAT of an investment project in the cases specified in Point d Clause 2 Article 7 of this Decree shall be declared where the project is located.

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2. In case a taxpayer that has business operation in more than one province as prescribed in Point b Clause 4 Article 45 of the Law on Tax administration and do accounting in the province where the taxpayer is headquartered (except the cases specified in Clauses 1, 3, 4, 5 and 6 of this Article), tax declaration dossiers shall be submitted to the supervisory tax authority of the headquarters. The taxpayer shall also submit a document specifying taxes paid in each province to the same tax authority, except:

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Thus, when there is a dependent branch in a different province from the head office, the VAT declaration dossier will be submitted at the tax office managing the head office and will not declare VAT separately for each province.

Best regards!