On April 22, 2024, the General Department of Taxation issued Official Letter No. 1667/TCT-CS regarding the registration fee.
Accordingly, in cases where the representative office of a company engages in the production, trading of goods, or provision of services, it is required to pay the registration fee. Conversely, if the representative office does not engage in the production, trading of goods, or provision of services, it is not required to pay the registration fee.