Tax policy questions and answers:How do branches of telecommunications service businesses declare taxes?
A telecommunications service business has a branch operating in a province other than the one where the business has its headquarters. How do the branches of these businesses submit VAT declarations?
Nghe An Tax Department responded as follows:
Pursuant to Clause 4, Article 13 of Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance:
In case the branches of a telecommunications enterprise directly sell goods, use invoices registered by the branch or registered by the company with the tax authority managing the branch, fully monitor and account for output and input VAT (including input VAT of fixed assets and services shared for the entire telecommunications infrastructure system allocated from the head office), the branch shall declare and pay VAT to the tax authority directly managing the branch.
