Description | Businesses and their branches under the responsibility of the taxation department or the taxation division of the province, operating in other areas or provinces shall pay value added tax to the tax office where the business operates at 20% of the total value added tax incurred in that area or province, while 80% shall be paid to the tax office where the business is registered as defined by the regulation on the value added tax declaration and payment No. 3227/MoF, dated 17 December 2009; |