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What a company branch is

Under article 44 of Luật Doanh nghiệp 2020 (the Law on Enterprises), a chi nhánh (a branch) is a dependent unit of the enterprise, tasked with carrying out all or part of the enterprise's functions, including acting as its authorised representative.

The branch's business lines must fall within those already registered by the parent company, and may not go beyond them.

A branch has no legal personality separate from the parent company. It may register its own seal if it needs one, may keep dependent or independent accounts as the enterprise chooses, and may sign contracts, issue invoices and meet tax obligations as prescribed.

How to name a branch correctly

Under article 40 of Luật Doanh nghiệp 2020, the branch name must be written in the letters of the Vietnamese alphabet, plus F, J, Z and W, numerals and symbols.

The branch name must include the name of the enterprise followed by the word "Chi nhánh". It must be written or displayed at the branch premises, and printed in a smaller typeface than the enterprise's Vietnamese name on transaction papers, files and publications issued by the branch.

What the branch registration file contains

The enterprise needs the following:

1. The application to register branch operations, on Mẫu số 17 (form 17) issued with Thông tư số 68/2025/TT-BTC (Circular 68/2025 of the Minister of Finance, dated 1 July 2025).

2. A copy of the establishment decision and a copy of the minutes of the meeting on establishing the branch: the decision and minutes of the members' council (for a limited liability company with two or more members, or a partnership); of the board of management (for a joint stock company); or the decision of the owner (for a single-member limited liability company).

3. A copy of the personal legal document of the person heading the branch. If the file already declares that person's personal identification number under clause 1 of article 11 of Nghị định số 168/2025/NĐ-CP (Decree 168/2025), the copy need not be filed.

4. A power of attorney for the individual carrying out the registration, where one is given. It does not have to be notarised or certified.

The file must be submitted within ten days of the decision to establish the branch (clause 1 of article 30 of Nghị định 168/2025/NĐ-CP, Decree 168/2025).

The branch registration procedure in Gia Lai

After the administrative reform, branch registration files in Gia Lai are filed through the national business registration portal (https://dangkyquamang.dkkd.gov.vn) and handled by the Phòng Doanh nghiệp và Kinh tế tập thể (the Enterprise and Collective Economy Division) at Sở Tài chính tỉnh Gia Lai, at 181-183 Lê Hồng Phong, Phường Quy Nhơn, telephone 0256.3903666.

A valid file results in the branch operation registration certificate within three working days of receipt of the file (clause 3 of article 45 of Luật Doanh nghiệp 2020).

How to state the branch address

A branch may not have its premises in an apartment building, unless the unit has a commercial designation. A branch may be located in a province or city other than the parent company's head office.

The address is stated as: house number, lane, street or group; commune or ward; province or centrally governed city. For example in Gia Lai: Số 03 Vũ Đình Huấn, Phường Quy Nhơn, tỉnh Gia Lai. Where there is no house number or street, state the group and area, for example: Tổ 5, Khu vực 4, Phường Quy Nhơn, tỉnh Gia Lai. Where the address is a hamlet, state the hamlet and commune, for example: Thôn Hội Vân, Xã Hội Sơn, tỉnh Gia Lai.

Telephone, fax, email and website are not compulsory entries in the enterprise registration file.

Declaring the social insurance payment method for the branch

On Mẫu số 17, the branch operation application, the enterprise chooses one of three social insurance payment methods: monthly, once every three months, or once every six months.

A branch whose main registered line is agriculture, forestry, fisheries or salt production, and which pays wages by product or by piece, may choose freely among the three.

A branch whose main registered line is anything else must choose the monthly method.

Which taxes a branch pays

Lệ phí môn bài (the annual business licence fee): collection of the licence fee ceased nationwide on 1 January 2026 (clause 7 of article 10 of Nghị quyết 198/2025/QH15), so a branch neither declares nor pays it any more. The rate of 1.000.000 đồng a year under Thông tư 302/2016/TT-BTC no longer applies.

Thuế GTGT (value added tax), under article 19 of Thông tư 89/2026/TT-BTC from 1 July 2026: a branch in the same province as the head office is declared together with it, at the tax office managing the head office; a branch with its own seal and bank account, selling directly, using its own invoices, keeping full records of output and input tax and wishing to declare separately, files and pays with the tax office managing the branch. A branch in another province with its own bank account, selling directly and using its own invoices, declares separately with the tax office where it operates; where the branch is a production facility, the head office declares centrally and allocates the tax to the branch's province (article 15 of Nghị định 252/2026/NĐ-CP). VAT is declared monthly, or quarterly if the previous year's revenue was 50 billion đồng or less.

Thuế TNDN (corporate income tax), under article 21 of Thông tư 89/2026/TT-BTC: a branch is a dependent unit and does not file its own corporate income tax return; the head office declares with its tax office, including what arises at the branch. Where a branch in another province is a production facility, the head office allocates part of the tax to that province, unless it is a micro enterprise.

The process

1. Prepare the file The application to register branch operations on Mẫu số 17 issued with Thông tư số 68/2025/TT-BTC (Circular 68/2025 of the Minister of Finance, dated 1 July 2025), with a copy of the establishment decision and meeting minutes, a copy of the branch head's legal document where no personal identification number is declared, and a power of attorney if there is one.
2. File online File through the national business registration portal (https://dangkyquamang.dkkd.gov.vn); the file is handled by the Phòng Doanh nghiệp và Kinh tế tập thể at Sở Tài chính tỉnh Gia Lai.
3. Collect the result Collect the branch operation registration certificate at the Phòng Doanh nghiệp và Kinh tế tập thể once the file has been approved.