Uni 24-07-2015 - Guidance on ceasing effectiveness of tax codes and finalizing enterprise dissolution

According to official letter No. 2811/TCT-KK:

For enterprises which submit dissolution files from the date of being granted business registration certificate or enterprise registration certificate until the time of dissolution, they do not arise  input & output goods and services (not arise revenue and expense), not yet registered to issues and use invoices not have overdue tax amounts, tax authority conducts to check at the head office of tax authority, recognize minutes and conduct enterprise tax code ceasing procedures under regulations.

Enterprises do not operate at the head office during 6 months, from the date of being granted business registration certificate or head office changing certificate (from 01 July 2015 ceasing time is one year), tax department makes documents to submit Department of planning and investment to propose to retrieve enterprise registration certificate under Law on enterprises. After Department of planning and investment  decides to retrieve enterprise registration certificate, tax department conducts to ceasing effectiveness of tax codes under regulations of Circular 80/2012/TT-BTC dated 22 December 2012 of MOF.