Tax Department of Hanoi city answered this issue as follows:

Pursuant to Article 4, Article 5 of Circular No. 105/2020/TT-BTC of December 3, 2020 of the Ministry of Finance guiding tax registration;

Pursuant to the Government's Decree No. 126/2020/ND-CP of October 19, 2020, detailing a number of articles of the Tax Administration Law;

In Clause 1, Article 10, the deadline for submission of tax declaration:

"Article 10. The term of tax declaration dossier of land collection, license fee, registration fee, rights and other revenues under the law management and use of public assets

Taxpayers shall comply with the provisions of the deadline for submitting tax declaration as prescribed in Article 44 of the Tax Administration Law. Regarding the dossier of submission of land revenues, license fees, registration fees, rights and other revenues according to the law management and use of public property as prescribed in Clause 5 Article 44 of the Law on Tax Administration is implemented as follows:

1. Exercise fee

a) The licensee paying for the lesson (except for business households, business individuals) has been established (including small and medium-sized enterprises from business households) or having an additional dependency unit, senior site. Businesses or starting production and business activities submit a dossier of examination of class fees at the latest on January 30 after the establishment of or starting production and business activities.

In case the year has a change in capital, the license fee payer submits the exam fee declaration dossier at least January 30 of the year after the year of the change of information change ... ".

Pursuant to Clause 1, Article 11 of the location of tax declaration submission:

"Article 11. Location of tax declaration submission

Taxpayers shall comply with the provisions on the location of the tax declaration submission as prescribed in Clauses 1, 2 and Clause 3, Article 45 of the Law on Tax Administration and the following provisions:

1. The location for submitting tax declaration for taxpayers has many activities and business in many provincial areas as prescribed at Points a and b, Clause 4, Article 45 Business activities are different from provinces and cities where the head office is headquartered for the following cases:

... k) Declare the license fee at the dependence unit, business location ".

Pursuant to Appendix II: The list of tax declaration documents forms (issued together with Circular No. 80/2021/TT-BTC of September 29, 2021 of the Ministry of Finance).

No.    Denominator      Profile name, form

…..

VIII. Application form for declaration of business license tax

67. 01/LPMB    Business license tax Declaration

Based on the above provisions, in the Mr. Quang's company case, the headquartered in Ho Chi Minh City, in 2021 the company opened business location in other provinces and cities:

- Regarding tax registration: Currently, according to Circular No. 105/2020/TT-BTC of December 3, 2020 of the Ministry of Finance (effective from January 17, 2021) has no regulations on coding Tax 13 numbers for business locations.

- Regarding the license fee: The company declares the license fee for the business location at the tax office where the business location is located as prescribed in Clause 1, Article 10 and Clause 1, Article 11 of Decree No. 126/2020 /ND-CP dated October 19, 2020 of the Government. The dossier of the license fee declaration is the license fee declaration form 01/LPMB issued together with Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance mentioned above.

Proposing Mr. Quang to study the above guidance and the actual basis arising at the unit to comply with the regulations. In case of problems, he asked him to provide specific documents and documents and contact the tax authority directly for guidance.