Suspension of business means that an enterprise will suspend its business operations for a certain period of time due to various reasons such as having difficulties in business operations and not being able to resume business operations or needing time. to reschedule. So what is the procedure for a business stoppage in accordance with current law? Today, LSX Lawfirm will give you an article about: “Procedures for business cessation in accordance with the law in Vietnam“, as follows:
Legal grounds
Circular 151/2014/TT-BTC guiding Decree 91/2015/ND-CP.
Some legal issues about business suspension procedures
Procedures for stopping business
There are many reasons leading to the company having to temporarily stop operating, but most of them are having financial difficulties, labor problems, etc., forcing the owner to carry out procedures to suspend business operations. Is the business termination procedure the same for all types of companies? Lawyer X invites you to follow the next content.
Procedures for business termination of limited liability companies
Step 1: Enterprises prepare complete documents according to regulations.
Step 2: Enterprises come and submit documents at the Business Registration Office.
+ Time: from 7:30 a.m. to 11:30 a.m. (mornings from Monday to Saturday every week).
+ Submit the application at counter 2, pay the fee, get the order number and wait for the call according to the order number. + The specialist checks that the application is complete with documents as prescribed, receives the application, and issues a receipt for the enterprise.
Step 3: The Business Registration Office checks the validity of the profile and processes the enterprise’s profile.
Step 4: Based on the appointment date on the Receipt, the business will go to the Business Registration Office to receive the results of the application process (from 13:00 to 17:00 every Monday to Friday afternoon).
Procedures for discontinuation of household business
Case 1: Business household using VAT invoices:
Step 1: Cancel the invoice at the propaganda room:
– When canceling a legal representative contract, you have to go with Hong Chau to sign the contract to cancel the contract at the CCT, you need to prepare documents including VAT book, contract purchase book, legal representative ID card.
-Note square stamp all VAT contracts.
Step 2: Submit VAT + VAT + BCT + Personal income account of the administrative office.
Step 3: 30 -> 60 days after the tax authorities finalize the tax, compare the settlement data.
And Step 4: Receive the confirmation of no tax debt + Submit the student to pay the business license at the District Commission.
Case 2: Flat tax business household does not use VAT invoices:
Step 1: Submit CV Confirming no tax debt + MST + Notice of business stoppage to CCT. Return confirmation results in 5 working days.
Step 2: Receive confirmation of no tax debt + Submit the student to pay the business license at the District Commission.
Procedures for discontinuing household business
In order to ensure that there is no problem with the temporary cessation of household business, the implementing entities need to follow the notification procedure including the following steps:
Step 1: Prepare before announcing the suspension of household business
– Firstly, determine if your business suspension needs to carry out notification procedures to the competent authority?
– Secondly, prepare necessary documents, apply for certification and perform notarization and authentication of papers and documents when necessary.
– Thirdly, determine the competent authority to receive notification dossiers to prepare the appropriate number of dossier sets.
– Finally, subjects complete the application for a notice of temporary cessation of household business, including the above documents.
Step 2: Submit a dossier of notice of temporary cessation of household business
Subjects submit dossiers of notice of temporary cessation of household business to the district-level business registration office and the tax agency directly managing them at least 15 days before the suspension of business.
Specifically, the subjects must submit 01 application to the Finance and Planning Department of the district-level People’s Committee and 01 application to the district-level Tax Department where the business has been registered.
Step 3: Receive the result of the notification of temporary suspension of individual business households
Within 03 working days, the Finance – Planning Department will issue a Certificate of the individual business household’s registration of business suspension if the notification dossier is complete and valid.
For the tax office, the tax office will not confirm the business suspension of the individual household but will complete the tax file as a basis for tax calculation of the individual household when the accounting and finalization period comes.
Procedures for business suspension with tax authorities
Procedures for business suspension with tax authorities are specified in Article 14 of Circular 151/2014/TT-BTC guiding Decree 91/2015/ND-CP as follows:
Taxpayers; who carry out business registration procedures at the business registration office, must notify in writing of the business suspension or resumption of business operations to the business registration office where the taxpayer is located. registered in accordance with the regulations.
The business registration agency is responsible for notifying the tax authority of the information; that the taxpayer suspends business or resumes business activities within 02 (two) working days from the date of receipt of the business registration document. taxpayer copy.
In addition
In case the taxpayer registers to suspend business, the tax authority shall notify the business registration authority of the tax liability owed to the state budget of the taxpayer; within no later than 02 (two) working days from the date of receipt of information from the business registration authority.
- Firstly, for taxpayers subject to registration for issuance of a tax identification number directly; at the tax office, before suspending business, the taxpayer must send a written notice; to the tax authority directly managing tax authorities within 15 years. fifteen) days before the suspension of business.
- Secondly, at the end of the business suspension period, taxpayers must declare tax according to regulations. In case the taxpayer goes out to do business; before the time limit specified in the business suspension notice, a written notice must be sent to the tax authority directly managing and concurrently submitting tax declaration dossiers as prescribed.
Thus, if taxpayers carry out business registration procedures at the business registration office, when they suspend their business, they do not have to notify the tax agency. In this case, the business registration agency is responsible for notifying the tax authority.
For taxpayers subject to registration for the issuance of tax identification numbers directly at tax offices, they must notify such to the direct tax administration agencies at least 15 days before suspending business.
Business suspension service of Lawyer X
Lawyer X is a reputable and professional Law unit; trusted by many individuals and organizations. Being supported and accompanied to solve the client’s legal difficulties is the desire of Lawyer X. Lawyer X will support you to apply for a temporary suspension; consulting on business suspension, drafting documents to apply for business suspension quickly; reputation; exactly.
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Related questions
The agency competent to receive the application for the establishment of a pawn company is the Business Registration Office of the provincial Department of Planning and Investment.
A business license is a certification issued by a competent state agency for that business establishment and is the basis for state management agencies to manage social order and business conditions more easily.
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