{"id":224,"date":"2025-05-09T15:27:59","date_gmt":"2025-05-09T08:27:59","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=64"},"modified":"2025-05-09T15:27:59","modified_gmt":"2025-05-09T08:27:59","slug":"ke-khai-thue-gtgt-doi-voi-chi-nhanh-ngoai-tinh-ke-khai-rieng-hay-chung-voi-cong-ty-me","status":"publish","type":"post","link":"https:\/\/phasangiaithe.man.net.vn\/en\/ke-khai-thue-gtgt-doi-voi-chi-nhanh-ngoai-tinh-ke-khai-rieng-hay-chung-voi-cong-ty-me\/","title":{"rendered":"VAT declaration for branches outside the province: Should it be filed separately or together with the parent company?"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_81 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/ke-khai-thue-gtgt-doi-voi-chi-nhanh-ngoai-tinh-ke-khai-rieng-hay-chung-voi-cong-ty-me\/#Quy_dinh_ke_khai_thue_GTGT_doi_voi_Cong_ty_hach_toan_tap_trung\" >Regulations on VAT declaration for centrally-accounting companies.<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/ke-khai-thue-gtgt-doi-voi-chi-nhanh-ngoai-tinh-ke-khai-rieng-hay-chung-voi-cong-ty-me\/#Vi_du_thuc_te\" >Here&#039;s a real-world example:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/ke-khai-thue-gtgt-doi-voi-chi-nhanh-ngoai-tinh-ke-khai-rieng-hay-chung-voi-cong-ty-me\/#Quy_dinh_ke_khai_thue_GTGT_doi_voi_Chi_nhanh_tu_ban_hang\" >Regulations on VAT declaration for branches that sell goods themselves.<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/ke-khai-thue-gtgt-doi-voi-chi-nhanh-ngoai-tinh-ke-khai-rieng-hay-chung-voi-cong-ty-me\/#Vi_du_thuc_te-2\" >Here&#039;s a real-world example:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/ke-khai-thue-gtgt-doi-voi-chi-nhanh-ngoai-tinh-ke-khai-rieng-hay-chung-voi-cong-ty-me\/#Ke_khai_thue_GTGT_voi_Hop_dong_hop_tac_kinh_doanh\" >VAT declaration for business cooperation contracts<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/ke-khai-thue-gtgt-doi-voi-chi-nhanh-ngoai-tinh-ke-khai-rieng-hay-chung-voi-cong-ty-me\/#Luu_y_khi_thuc_hien_va_hau_qua_neu_ke_khai_sai\" >Notes on implementation and consequences of incorrect declaration.<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/ke-khai-thue-gtgt-doi-voi-chi-nhanh-ngoai-tinh-ke-khai-rieng-hay-chung-voi-cong-ty-me\/#Mot_so_vi_du_xu_phat_thuong_gap\" >Some common examples of penalties:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/ke-khai-thue-gtgt-doi-voi-chi-nhanh-ngoai-tinh-ke-khai-rieng-hay-chung-voi-cong-ty-me\/#Ket_luan\" >Conclude<\/a><\/li><\/ul><\/nav><\/div>\n<h3 id=\"ftoc-heading-1\" class=\"ftwp-heading\"><span class=\"ez-toc-section\" id=\"Quy_dinh_ke_khai_thue_GTGT_doi_voi_Cong_ty_hach_toan_tap_trung\"><\/span><b>Regulations on VAT declaration for centrally-accounting companies.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>According to the Tax Department&#039;s guidelines, if a company switches to a centralized accounting model at its head office, it can file a centralized VAT return for all operations of its branches, including those in other provinces. However, the company needs to meet the following conditions:<\/p>\n<ul>\n<li aria-level=\"1\"><b>Issue output VAT invoices<\/b>\u00a0for the production and business activities of the branch.<br \/>\n<b>Ensure eligibility for input VAT deduction.<\/b>\u00a0for branch operations.<\/li>\n<\/ul>\n<p>In addition, the company must\u00a0<b>VAT allocation to localities<\/b>\u00a0location where the production facility is located as stipulated in\u00a0<b>Articles 12 and 13 of Circular 80\/2021\/TT-BTC<\/b>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-65\" src=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2025\/05\/Ke-khai-thue-GTGT-doi-voi-Chi-nhanh-ngoai-tinh-Ke-khai-rieng-hay-chung-voi-cong-ty-me.png\" alt=\"\" width=\"768\" height=\"576\" \/><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Vi_du_thuc_te\"><\/span><b>Here&#039;s a real-world example:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>If the parent company has branches in Province B and these branches all use invoices issued by the parent company, the company can file a consolidated tax return at the head office and allocate the tax to Province B if all conditions for input tax deduction are met.<\/p>\n<h3 id=\"ftoc-heading-2\" class=\"ftwp-heading\"><span class=\"ez-toc-section\" id=\"Quy_dinh_ke_khai_thue_GTGT_doi_voi_Chi_nhanh_tu_ban_hang\"><\/span><b>Regulations on VAT declaration for branches that sell goods themselves.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>In contrast to the centralized accounting model, if a branch directly sells goods and uses invoices registered by the branch with the tax authorities, the branch will have to...\u00a0<b>Self-accounting for output and input VAT<\/b>\u00a0its own. Then, the branch will\u00a0<b>Declare and pay VAT to the tax authority directly managing the branch.<\/b>.<\/p>\n<p>This means that the branch must carry out all tax declaration and payment procedures separately at the tax authority of the province where the branch operates.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"Vi_du_thuc_te-2\"><\/span><b>Here&#039;s a real-world example:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>A branch in Province C, if it sells goods independently and uses invoices issued by the branch, will need to file its own tax return and pay taxes to the tax authority of Province C.<\/p>\n<h3 id=\"ftoc-heading-3\" class=\"ftwp-heading\"><span class=\"ez-toc-section\" id=\"Ke_khai_thue_GTGT_voi_Hop_dong_hop_tac_kinh_doanh\"><\/span><b>VAT declaration for business cooperation contracts<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>For companies that enter into a business cooperation contract (BCC) with an organization but do not establish a separate legal entity, the company will have to\u00a0<b>VAT declaration separately<\/b>\u00a0of the business cooperation contract as agreed in the contract.<\/p>\n<p>The company should note that, even though the branch does not establish a separate legal entity, it must still comply with regulations regarding separate tax declarations for business cooperation contracts, in order to ensure transparency and compliance.<\/p>\n<h3 id=\"ftoc-heading-4\" class=\"ftwp-heading\"><span class=\"ez-toc-section\" id=\"Luu_y_khi_thuc_hien_va_hau_qua_neu_ke_khai_sai\"><\/span><b>Notes on implementation and consequences of incorrect declaration.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Businesses need to pay special attention when filing VAT returns for branches outside the province. Incorrect or incomplete declarations can lead to serious consequences, including administrative penalties.\u00a0<b>Decree 125\/2020\/ND-CP<\/b>, If a business makes false declarations, the penalty can range from...\u00a0<b>2-5 million VND<\/b>\u00a0depending on the severity of the violation.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"Mot_so_vi_du_xu_phat_thuong_gap\"><\/span><b>Some common examples of penalties:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li aria-level=\"1\">Businesses that incorrectly declare the amount of tax payable or fail to allocate taxes according to regulations will be penalized according to the specific penalty levels of Decree 125.<\/li>\n<li aria-level=\"1\">If there is intentional fraud in tax declarations, the penalties can be higher and will affect the company&#039;s reputation.<\/li>\n<\/ul>\n<h3 id=\"ftoc-heading-5\" class=\"ftwp-heading\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>In summary, VAT declaration for branches outside the province depends on the company&#039;s accounting model and the branch&#039;s operations. Businesses need to understand the regulations regarding general or separate tax declarations for each situation to ensure compliance with the law and avoid unnecessary legal risks.<\/p>\n<p>To protect the interests of businesses, a thorough understanding of tax regulations is crucial. Businesses should proactively determine their tax declaration model and follow the steps prescribed by law.<\/p>\n<p><b>References<\/b>:<\/p>\n<ul>\n<li aria-level=\"1\">Circular 80\/2021\/TT-BTC, dated September 29, 2021, provides guidance on the implementation of the 2019 Law on Tax Administration.<\/li>\n<li aria-level=\"1\">Decree 125\/2020\/ND-CP, dated October 19, 2020, stipulates administrative penalties for tax violations.<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>Quy \u0111\u1ecbnh k\u00ea khai thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi C\u00f4ng ty h\u1ea1ch to\u00e1n t\u1eadp trung Theo h\u01b0\u1edbng d\u1eabn c\u1ee7a C\u1ee5c Thu\u1ebf, trong tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty chuy\u1ec3n sang m\u00f4 h\u00ecnh h\u1ea1ch to\u00e1n t\u1eadp trung t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh, c\u00f4ng ty c\u00f3 th\u1ec3 khai thu\u1ebf GTGT t\u1eadp trung cho to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c chi nh\u00e1nh, [&hellip;]<\/p>","protected":false},"author":2,"featured_media":1687,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1,4,5,3,6,7,8],"tags":[],"class_list":["post-224","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-thue-gtgt","category-thue-khac","category-thue-tncn","category-thue-tndn","category-thue-xnk","category-tin-tuc-thue"],"acf":[],"_links":{"self":[{"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/224","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=224"}],"version-history":[{"count":0,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/224\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/media\/1687"}],"wp:attachment":[{"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=224"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=224"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=224"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}