On 4th June 2020, An Giang Department of Taxation
issued Official Letter No. 794/CT-TTHT regarding the use of electronic invoice
(“e-invoice”) for branch other than the province with the Company. Accordingly,
The Company should perform the following steps:
- The company sends the tax registration file of the branch to the Tax Department locating the branch to be granted a 13-digit tax code and assigning tax authority to manage the tax for the branch.
- Branch can use the e-invoice form of the Company. Before using the Company's e-invoice form, the Company must notify the invoice issuance to the tax authority assigned to manage it. The company may create different e-invoice symbols to manage the use of invoices between the Company and the branch but must ensure that the invoices are made in a continuous order from small to large numbers within the same invoice symbol.
- Branch that use the 13-digit tax code to declare and pay the arising tax on invoices made for the sale and send them to the tax office for direct management.
