Are tax debtors who are forced to revoke their Certificate of Enterprise Registration in Vietnam required to declare tax?

Are tax debtors who are forced to revoke their Certificate of Enterprise Registration in Vietnam required to declare tax? - Question from Mr. Quy (Hai Duong)

In which case is the Certificate of Enterprise Registration in Vietnam revoked?

Pursuant to the provisions of Clause 1, Article 212 of the 2020 Law on Enterprises in Vietnam stipulating revocation of Certificate of Enterprise Registration as follows:

Revocation of Certificate of Enterprise Registration in Vietnam
1. An enterprise’s Certificate of Enterprise Registration shall be revoked in the following cases:
a) The enterprise registration application contains fraudulent information;
b) The enterprise is established by persons banned from establishing enterprises specified in Clause 2 Article 17 of this Law;
c) The enterprise is suspended for 01 year without notifying the business registration authority and the tax authority;
d) The enterprise fails to send reports in accordance with Point c Clause 1 Article 216 of this Law to the business registration authority within 06 months from the deadline or from the receipt of a written request;
dd) Other cases under decision of the court or request of competent authorities as prescribed by law.

Thus, the Certificate of Enterprise Registration is revoked in the above cases.

Are tax debtors who are forced to revoke their Certificate of Enterprise Registration in Vietnam required to declare tax?

Are tax debtors who are forced to revoke their Certificate of Enterprise Registration in Vietnam required to declare tax?

Are tax debtors who are forced to revoke their Certificate of Enterprise Registration in Vietnam required to declare tax?

Pursuant to Clause 3, Article 7 of Decree No. 126/2020/ND-CP supplemented by Clause 2, Article 1 of Decree No. 91/2022/ND-CP of the Government stipulating cases where taxpayers are not required to declare tax as follows:

Tax declaration dossier
3. A taxpayer is not required to declare tax in the following cases:
a) The taxpayer only has business operations that are not subject to any tax.
b) The taxpayer is an individual earning tax-free income as prescribed by personal income tax laws and Point b Clause 2 Article 79 of the Law on Tax administration, except individuals that receive real estate as inheritance or gift and individuals that transfer real estate.
c) An enterprise that only exports is not required to declare VAT.
d) The taxpayer’s business suspension is suspended as prescribed in Article 4 of this Decree.
dd) The taxpayer applies for TIN invalidation, except termination of business operation, contract or business rearrangement prescribed in Clause 4 Article 44 of the Law on Tax administration.
e) The declarant of personal income tax is the income payer, declares personal income tax monthly or quarterly, and does not deduct personal income tax in the same month or quarter.

Thus, taxpayers who are forced to collect tax debts by revoking the Certificate of Enterprise Registration, Certificate of Business Registration, Certificate of Registration of Cooperatives are not subject to the cases not required to declare tax as prescribed in Clause 3, Article 7 of Decree No. 126/2020/ND-CP.

If the Certificate of Enterprise Registration is revoked, can the enterprise be eligible for re-registration?

According to the provisions of Article 76 of Decree No. 01/2021/ND-CP on this content as follows:

Restoration of an enterprise’s legal status after its enterprise registration certificate is revoked
1. The Business Registration Office shall issue a decision to invalidate the decision to revoke the enterprise registration certificate and restore the enterprise’s legal status on the National Enterprise Registration Information System in the following cases:
a) The Business Registration Office determines that the enterprise is not subject to revocation of the enterprise registration certificate;
b) The Business Registration Office receives a written request from the tax authority for restoration of the enterprise’s legal status after the enterprise registration certificate is revoked due to collection of tax debts before the enterprise’s legal status on the National Enterprise Registration Database is changed into “dissolved”.
2. The Business Registration Office shall take responsibility for its decision to invalidate the decision to revoke the enterprise registration certificate and restoration of the enterprise’s legal status on the National Enterprise Registration Database.
3. Within 01 working day from the date of issue of the decision to invalidate the decision to revoke the enterprise registration certificate, the Business Registration Office shall send the abovementioned decision to the enterprise’s headquarters address, send information about the invalidation of the decision to revoke the enterprise registration certificate and restoration of the enterprise’s legal status to the tax authority, and post that decision on the National Business Registration Portal.

Thus, an enterprise may be restored to its legal status after its enterprise registration certificate is revoked in the following cases:

- The Business Registration Office determines that the enterprise is not subject to revocation of the enterprise registration certificate;

- The Business Registration Office receives a written request from the tax authority for restoration of the enterprise’s legal status after the enterprise registration certificate is revoked due to collection of tax debts before the enterprise’s legal status on the National Enterprise Registration Database is changed into “dissolved”.

- When a household business wants to restore its Certificate of Enterprise Registration, it must have a written request from the tax authority to invalidate the decision to revoke the enterprise registration certificate due to collection of tax debts.


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