Current VAT outside the province is the amount of VAT temporarily paid to the provincial budget where construction, installation, sales, and real estate transfer activities occur (in case the enterprise does not establish a dependent unit in the province). that) and that temporarily paid tax amount will be deducted on the declaration at the head office.

1./In what cases must current VAT be paid?
According to the provisions of Clause 1, Article 2, Circular No. 26/2015/TT-BTC:
"In case the taxpayer has construction, installation, and current sales activities outside the province, the value of the construction, installation, and current sales outside the province, including VAT, is 1 billion VND or more. transfer, and transfer real estate outside the province other than the case specified in Point c, Clause 1 of this Article, without establishing a dependent unit in another provincial locality where the taxpayer has its headquarters (hereinafter referred to as business of construction, installation, current sales, transfer of real estate outside the province), the taxpayer must submit tax declaration documents to the tax authority in the locality with construction, installation, Current sales and transfer of out-of-province real estate."
Thus: If you build, install, sell goods worth 1 billion VND or more or transfer real estate outside the province (regardless of value), you must pay current VAT outside the province..
2./ Current VAT payable outside the province
According to the provisions of Clause 1, Article 2, Circular No. 26/2015/TT-BTC:
"Taxpayers doing business in construction, installation, current sales, and transfer of real estate outside the province shall declare a provisional value-added tax at the rate of 2% for goods subject to the value-added tax rate. 10% or at the rate of 1% for goods subject to value added tax rate of 5% on turnover of goods without value added tax"
Thus: Goods subject to a tax rate of 10% must temporarily pay 2%, and goods subject to a tax rate of 5% must temporarily pay 1%.
3./ Identify the tax authority receiving the current declaration
According to the provisions of Clause 1, Article 2, Circular No. 26/2015/TT-BTC:
"Based on the actual situation in the management area, assign the Director of the local Tax Department to decide on where to declare taxes for construction, installation, out-of-province sales and foreign real estate transfer activities. conscious."
Normally, the current declaration will be submitted to the tax authority managing the investor of the project (For example: Company A performs temporary construction work for company B, the tax authority receives the current declaration). Usually the company's direct tax authority <img src="http://cpahcm.com.vn/uploads/news/wyswyg/2021_06/1f60e_1622626184.png" alt="