Managing taxes levied on restructured businesses (05/11)
05/11/2012 - 23 Lượt xem
Following the Tax Administration Law and the Enterprise Law, in cases where the business changes their model or reorganizes itself, they must complete procedures for business registration, tax registration and tax finalization as a new business.
Following Provision 3 of Article 1 of Governmental Decree 31/2009/ND-CP dated April 1, 2009, the State will withdraw the seal of the office/organization/business in cases where they are split, incorporated, merged, dissolved, completed or change the form of ownership.
Following Point 3g of Article 9 of Finance Ministerial Circular 28/2011/TT-BTC dated February 28, in cases where the business stops operation, terminates the contract, changes the form of business ownership or reorganizes itself, tax finalization documents must be submitted to the tax office within 45 days from the date of business completion/contract termination/ownership change/reorganization./.
Source: VEN
Source: VEN
