Exchange of information when cooperatives violate law

Regulation 01/2022/QCLT-BTC-BKHDT regulations on information exchange when cooperatives violate law among systems.

Exchange of information when cooperatives do not operate at registered addresses

Article 13 of the Regulation No.01/2022/QCLT-BTC-BKHDT, in case the cooperative does not operate at the registered address, the following procedures shall be followed:

- If a cooperative, affiliated entity or business location is issued with a notification by a tax authority that the taxpayer does not operate at the registered location as prescribed in law on taxation, the tax authority shall update information on the tax registration system and transmit information to the National Information System for cooperative registration within the day on which the taxpayer's TIN is changed, the affiliated entity or business location of the National Information System shall update information and disclose warnings right on the day on which the information is received from the tax registration system according to the list in Annex 11 enclosed herewith.

- If the tax authority issues a notification of restoration of taxpayer's TIN, affiliate, or business location, the tax authority shall update information on the tax registration system and the tax registration system for transmitting information to the national information system for registration within the day on which the taxpayer's TIN is changed. The National Registration Information System shall update and remove warning information from the tax registration system within the working day.

Exchange of information when cooperatives violate law

Exchange of information when cooperatives violate tax law

According to Article 14 of the Regulation No.01/2022/QCLT-BTC-BKHDT, the information exchange procedures applicable to cooperatives violating tax laws shall be as follows:

- The tax authority shall update information about the taxpayer that is a cooperative, affiliated unit, or business location that violates tax laws and has transferred it to the investigation authority on the tax registration system. The tax registration system shall transmit information to the National Registration Information System within the day on which information is updated according to Appendix 17 enclosed herewith.

- Upon receipt of applications for registration of establishment, suspension or registration **. changes in registration contents of cooperatives, affiliated entities and business locations, the cooperative registration agency shall be responsible for inspecting and reviewing violations against tax laws as prescribed in Clause 1 of this Article.

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