Article 22 of the Provisional Regulations of the People's Republic of China on Value-added Tax stipulates that fixed business households shall declare and pay taxes to the competent tax authorities where their institutions are located. If the head office and branches are not in the same county or city, they shall report and pay taxes to the competent tax authorities in their respective places; With the approval of the competent financial and tax authorities of the State Council or its authorized financial and tax authorities, the head office can collect and report tax payment to the competent tax authorities where the head office is located.
Therefore, if a branch has gone through the tax registration, it is an independent VAT taxpayer and should declare and pay VAT separately. If the tax registration is not handled with the approval of the competent financial and tax authorities of the State Council or its authorized financial and tax authorities, the head office will pay the value-added tax in a consolidated manner.