Official Letter No. CV586/CCTKV17-QLDN1 dated 24/04/2025 issued by the Sub-Department of Taxation of Region XVII on VAT and CIT declaration for house rental activities

The place of submission of tax declaration dossiers shall comply with the provisions of Article 11 of Decree No. 126/ND-CP dated October 19, 2020 of the Government. Regarding tax declaration, tax calculation and allocation of VAT and CIT shall comply with the provisions of Articles 13 and 17 of Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance

- Place of submission of tax declaration dossiers:

Taxpayers shall comply with the provisions of Article 45 of the Law on Tax Administration and detailed guidelines. If business activities are carried out in many provinces, tax declaration must be made at the place where the operation is carried out, except for the case of centralized accounting at the head office, it shall be submitted to the tax agency managing the head office and sent to the tax allocation table.

- Declaration of value-added tax and corporate income tax:

It must be declared separately at the place where real estate transfer activities, production establishments and dependent units are eligible for tax incentives.

Dependent units that directly sell goods shall declare and pay VAT at the tax offices where they are managed.

CIT is allocated when there are real estate activities, production facilities or hydropower plants in many provinces.

- Principles for paying CIT:

Enterprises pay taxes at the head office.

If there are production establishments other than the province (dependent accounting), the tax paid must be allocated to both the place where the head office is located and the place where the production establishment is located.

This allocation does not apply to dependent accounting construction works.

For more detailed information about this or related Tax Advisory, please don't hesitate to contact us.
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