Procedure for taxpayer registration in case of temporary business suspension as stipulated?
Procedure for taxpayer registration in case of temporary suspension of business operations: How is it regulated?
Pursuant to Subsection 20, Section 2, Administrative Procedures issued together with Decision 2589/QD-BTC in 2021 regarding the procedure for taxpayer registration in case of temporary suspension of business operations as follows:
Step 1: Organizations, business households, and business individuals not subject to business registration must send a Notification to the directly managing tax authority at least 1 working day before suspending operations, business activities, or resuming operations, business activities before the notified time.
- For electronic taxpayer registration dossiers:
The taxpayer accesses the electronic portal chosen by the taxpayer (the General Department of Taxation's electronic portal/the competent state agency's electronic portal including the National Public Service Portal, Public Service Portals at ministry or provincial level as per regulations on the one-stop-shop mechanism in administrative procedures, and connected with the General Department of Taxation's electronic portal/the service provider's T-VAN portal) to fill out the declaration form and attach the required dossiers in electronic form (if any), digitally sign, and send to the tax authority via the chosen electronic portal.
The taxpayer submits the dossier (taxpayer registration dossier concurrently with the business registration dossier under the one-stop-shop mechanism) to the competent state management agency as per regulations. The competent state management agency sends received dossier information of the taxpayer to the tax authority via the General Department of Taxation's electronic portal.
Step 2: The tax authority receives the dossier:
- For paper-based taxpayer registration information change dossiers:
+ If the dossier is submitted directly at the tax authority: The tax officer receives and stamps the receipt on the taxpayer registration dossier, specifying the receipt date, the number of documents based on the list of documents submitted directly at the tax authority.
The tax officer issues an appointment slip for returning the results for dossiers where the tax authority must return the results to the taxpayer, processing time for each type of dossier received;
+ If the taxpayer registration dossier is submitted by postal service: The tax officer stamps the receipt, notes the receipt date on the dossier, and records the tax authority's document number.
The tax officer checks the taxpayer registration dossier. If the dossier is incomplete and additional information or documents are required, the tax authority notifies the taxpayer within 2 (two) working days from the date of receiving the dossier.
- For electronic taxpayer registration dossiers:
The tax authority receives the dossier via the General Department of Taxation's electronic portal, checks and processes the dossier through the tax authority's electronic data processing system:
+ Receiving the dossier: The General Department of Taxation's electronic portal sends a receipt notification of the taxpayer's submitted dossier to the taxpayer via the chosen electronic portal (the General Department of Taxation's electronic portal/the competent state agency's electronic portal or the service provider's T-VAN portal) within 15 minutes from the time of receiving the taxpayer's electronic registration dossier;
+ Checking and processing the dossier: The tax authority checks and processes the taxpayer's dossier as per regulations on taxpayer registration and returns the processing results via the chosen electronic portal:
++ If the dossier is complete and complies with the regulations and must return the results: The tax authority sends the processing results to the chosen electronic portal by the stipulated deadline;
++ If the dossier is incomplete or does not comply with the regulations, the tax authority sends a notification of rejection to the chosen electronic portal within 2 (two) working days from the receipt notification date.
Procedure for taxpayer registration in case of temporary suspension of business operations: How is it regulated?
What is the template for the Notification of temporary suspension of operations, business activities?
The Notification of temporary suspension of operations, business activities follows the template No. 23/DK-TCT issued together with Circular 105/2020/TT-BTC as follows:
Download the Notification of temporary suspension of operations, business activities template here
What is the processing time for taxpayer registration procedures in case of temporary suspension of business operations?
Based on Subsection 20, Section 2, Administrative Procedures issued together with Decision 2589/QD-BTC in 2021, the processing time for taxpayer registration procedures in case of temporary suspension of business operations is within 2 (two) working days from the date of receiving the complete dossier from the taxpayer as regulated.
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