Updated at 22/06/2022 - 11:26 am
"2. During the time the taxpayer suspends operation or business:
a) Taxpayers are not required to submit tax declaration documents, unless taxpayers suspend their business activities for the entire month, quarter, calendar year, or fiscal year, they are still required to submit monthly or quarterly tax declaration documents. ; year settlement records.
b) Business households and individuals that pay flat tax, suspend their operations, and have their business re-determined by tax authorities in accordance with regulations of the Minister of Finance.
c) Taxpayers are not allowed to use invoices and are not required to submit reports on use of invoices. If the taxpayer is approved by the tax agency to use invoices in accordance with the law on invoices, he / she must submit a tax declaration dossier and submit a report on the use of invoices according to regulations.
d) Taxpayers must abide by decisions and notices of tax administration agencies on urging debt collection, coercive enforcement of administrative decisions on tax administration, inspection and examination of the observance of tax laws. and handle administrative violations of tax administration in accordance with the Law on Tax Administration.
3. If the taxpayer resumes its operation or resumes business within the registered time limit, it is not required to notify the agency where the operation or business suspension has been registered as prescribed.
In case the taxpayer resumes its operation and business activities ahead of time, it must notify the agency where the business is registered to suspend operations and business and must fully comply with tax regulations and submit tax declaration dossiers. and submit reports on the use of invoices according to regulations.
For taxpayers falling into the cases specified at Point c, Clause 1 of this Article, they shall notify the supervisory tax authority at least 01 working day before resuming operations and resuming business before the deadline. term.
4. Taxpayers who register tax directly with tax offices may not register to suspend their operations or business when the tax office has issued a notice of taxpayer's inactivity at the registered address. "