CIRCULAR 95/2016/TT-BTC DATED 28 JUNE 2016 OF MOF GUIDING ON TAX REGISTRATION OF MOF GUIDING ON TAX REGISTRATION
On 28 June 2016, MOF issued Circular 95/2016/TT-BTC guiding on tax registration. Circular is effective from 12 August 2016 and replaces Circular 80/2012/TT-BTC. This Circular regulates:
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Tax registration;
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Tax registration information change;
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Termination of tax code validity, restoration of tax code, temporary cease of business;
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Tax registration for re-organization, re-form of organization operations;
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Responsible for tax code use and administration.
Enterprises establish and operate under Law on enterprise to perform tax registration and business registration under Law on enterprise and the implementation documents.
Enterprises are not established under Law on enterprises, organizations, house hold, individuals and the related contents to tax administration, tax registration of enterprises established under Law on enterprise but not regulated in Law on enterprise and implementation document, it should be followed tax administration law and guidance of this Circular.
