What is the latest notification form for enterprise dissolution registration in Vietnam? What are guidelines on application and procedures for enterprise dissolution registration in 2022?
How to prepare the application for enterprise dissolution in Vietnam?
Based on Article 210 of the Enterprise Law 2020, the regulations are as follows:
“Article 210. Application for enterprise dissolution
1. The application for enterprise dissolution includes the following documents:
a) Notification of enterprise dissolution;
b) Report on the liquidation of the enterprise's assets; the list of creditors and debts paid, including the payment of all outstanding debts on taxes and social insurance, health insurance, and unemployment insurance for employees after the decision to dissolve the enterprise (if any).
2. Members of the Board of Directors of a joint-stock company, members of the Members' Council of a limited liability company, the owner of the company, the owner of a private enterprise, the Director or General Director, general partners, legal representatives of the enterprise are responsible for the honesty and accuracy of the application for enterprise dissolution.
3. In case the application for dissolution is incorrect or falsified, the persons specified in Clause 2 of this Article shall be jointly responsible for paying the unsettled benefits of the employees, unpaid taxes, other unsettled debts and shall be personally liable before the law for the consequences arising within 05 years from the date of submission of the application for enterprise dissolution to the Business Registration Office.”
When carrying out the dissolution of the enterprise, it is necessary to prepare the dissolution application as stipulated above.
What is the latest notification form for enterprise dissolution registration in Vietnam? What are guidelines on application and procedures for enterprise dissolution registration in 2022?
What are the procedures for registration for enterprise dissolution in Vietnam?
Based on Clause 3, Clause 4, Clause 5 of Article 70 of Decree 01/2021/ND-CP, the regulations are as follows:
“Article 70. Registration for enterprise dissolution in cases specified at points a, b, and c, Clause 1, Article 207 of the Enterprise Law
…
3. Within 05 working days from the date of settlement of all debts of the enterprise, the enterprise shall send the application for enterprise dissolution to the Business Registration Office where the enterprise's head office is situated. The dissolution application includes the documents specified in Clause 1, Article 210 of the Enterprise Law.
4. Before submitting the application for enterprise dissolution, the enterprise must complete the procedures for terminating its branches, representative offices, and business locations at the Business Registration Office where these are situated.
5. After receiving the application for enterprise dissolution, the Business Registration Office shall send information about the enterprise dissolution registration to the Tax Authority. Within 02 working days from the date of receipt of the information from the Business Registration Office, the Tax Authority shall send its opinion on the fulfillment of tax obligations by the enterprise to the Business Registration Office. Within 05 working days from the date of receipt of the application for enterprise dissolution, the Business Registration Office shall update the legal status of the enterprise in the National Database on business registration to "dissolved" if it does not receive an objection from the Tax Authority, and concurrently issue a notice regarding the enterprise dissolution.”
The procedures for dissolution registration will be implemented according to the regulations above.
The latest notification form for enterprise dissolution registration in Vietnam
Currently, when registering the dissolution of an enterprise, a notice of dissolution registration must be submitted following Appendix II-22 promulgated according to Circular 01/2021/TT-BKHĐT as follows:
Download the latest enterprise dissolution registration form: Here.
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