Official Dispatch 5725/TCT-QLN issued in 2024 addresses tax debt management of branches, representative offices, and business locations of enterprises. Main contents include:
1. Responsibility for tax debt management: Clearly define the role of branches and representative offices in declaring, paying taxes and handling tax debt.
2. Determination of tax debt: Detailed instructions on determining the amount of debt, tax payment deadline and handling measures if debt arises.
3. Tax inspection and inspection process: Require local tax authorities to strengthen supervision and inspection of tax debt situation at branches and business locations.
4. Sanctions for handling violations: Regulations on handling measures for branches and representative offices with long-term tax debt, including fines for late payment and enforcement measures.
5. Centralized management: Promote tax debt management through a centralized system and coordination between local tax authorities and the General Department of Taxation.
Royal Vietnam updated the Official Dispatch to improve tax management efficiency and minimize tax arrears from branches, representative offices and business locations of the enterprise.
