A representative office is a dependent unit of the enterprise, tasked with authorized representation for the interests of the business and protecting those interests. excise tax by representative office
Organization and operation of the representative office in accordance with the law
Based on the following provisions:
- In Article 4 of the Law on Value Added Tax No. 13/2008 / QH12 dated June 03, 06:
- In Clause 1, Article 2 of the Law on Enterprise Income Tax No. 14/2008 / QH12 dated June 03, 06:
- At Clause 6 Article 2 Decree No. 139/2016 / ND-CP dated October 04, 10 of the Government stipulating licensing fees:
- In Clause 1a, 6 Article 24 of the Ministry of Finance's Circular No. 111/2013 / TT-BTC of August 15, 08, guiding personal income tax (PIT):
- Subjects subject to tax registration
- a) Income-paying organizations and individuals include:
- At Article 25 Circular No. 111/2013 / TT-BTC regulates the PIT withholding responsibility of the organization paying taxable income before paying income.
- At Clause 2c Article 5 Circular No. 95/2016 / TT-BTC dated 28/06/2016 of the Ministry of Finance guiding tax registration regulating the granting of tax codes in some specific cases: