Instruction No. 27185 GDT dated 14 November 2022 issued by the General Department of Taxation on “The hanging or displaying of the tax registration documents at the business premises”

On 14 November 2022, the General Department of Taxation (“GDT”) issued a new instruction, No. 27185 GDT, on the hanging or display the tax registration documents at the business premises and this instruction requires all enterprises to hang or display their valid tax registration documents at each business premises as set out below:

1. Head Office 

• Certificate of tax registration or letter confirming tax registration; or/and
• Patent tax certificate.

2. Local Branch 

• Certification of the Company’s branch; or/and
• Patent tax certificate.

Failure to comply with the above requirement will be considered an obstruction of the implementation of tax laws and regulations and will be penalized per Article 133 of the Law on Taxation.