NEWSLETTER MAY 2022
Tax administration Cancelation of 13-digit tax code for a business location On 25 April 2022, the General Department of Taxation issued Official Letter No. 1269/TCT-KK regarding tax codes granted to the business locations of an enterprise. Details are as follows: In case a business location does not declare its taxes directly, or declares its taxes through the Head Office, then the local Tax Office will decide on the cancelation of the business location’s tax code, ensuring that the business location complete all tax obligations before closing its tax code according to Article 15 of Circular No. 105/2020/TT-BTC. The 13-digit tax...