Uni 24-07-2017- Guidance on taxation for change of head office

1. Change the tax registration information::

When changing their address to another province or city under central authority, taxpayers shall fulfill their tax obligations in advance as prescribed in Clause 2, Article 8 of Decree No. 83/2013 / ND-CP of June 22 July 2013 including:

-       Pay fully the outstanding tax amount

-       Request for refund of overpaid tax (except personal income tax)

-       The value added tax not yet fully credited shall be subject to tax refund (as prescribed) or request the tax office to certify the amount of value added tax not yet fully credited as a basis for transfer to the  new management tax agency to follow)

-       Not have to finalize the tax with the tax office, unless the time of change of head office coincides with the time of annual tax finalization

Taxpayers submit dossiers for change of information according to the provisions of Article 13 of Circular No. 95/2016 / TT-BTC, then the tax office of the relocated taxpayer shall compare the obligation to the time of land change. Headquartered with the taxpayer at most 10 (ten) working days as from the date the tax office receives the complete tax registration dossier as prescribed by the enterprise.

2. Use invoice when there is a change of business address leading to the change of tax authorities directly management:                                                                                                                                                          

In case of a change in the business address leading to the change of the direct managing tax office, if the organization wishes to continue using the unused invoice number as follows::

+ Submit a report on the use of the invoice to the tax office of the place of transfer.

+ Stamp the new address on the invoice, send the list of unused invoices (form 3.10 in Appendix 3 attached to the Circular No. 39/2014 / TT-BTC) Invoice to the tax office of destination and used immediately