- What should be done when businesses move their headquarters to another province
Step 1: Perform tax procedures with the tax authority before changing the address of the head office to another province #
The enterprise submits the dossier to the old tax administration agency (the province is managing tax) to close the paid tax situation. Records include:
- Decision on relocation.
- Dispatch sent to the tax authority on the request for tax closing to transfer the province
- Form 08: Declaration of adjustment and supplementation of tax registration information.
- Certificate of business registration certified copy.
- Referral for applicants.
Completing this step, the enterprise will be returned Form 09 of tax by the tax authority: Notice of relocation of the taxpayer.
Note about the decision to relocate.
The dossier shows that the enterprise decides to move to another province, depending on the type of business and the charter stipulates the scope of competence that prepare the following documents:
- One Member LLC: Only the owner's decision.
- Limited liability companies with two or more members: Minutes of meetings of the Members 'Council and decision of the Members' Council are required.
- Joint stock company: There must be minutes of the meeting of the Shareholders 'Council and the decision of the Shareholders' Council on capital contribution.
Apply for changes in tax registration information
Enterprises shall submit the above set of dossiers to their direct tax administration agencies. Enterprises can apply in the following ways: direct submission, online submission, online submission.
Particularly for the case where the enterprise submits the application online, the enterprise can access the web portal of General Department of Taxation to update changes and additions in electronic transaction registration information with the tax authority.
Step 2: Register with the new Provincial Department of Planning and Investment #
An application for registration of changes in enterprise registration information includes papers related to the change in enterprise registration information, including:
+ Notice of changing business registration content
+ Copy hbelchp The company's revised charter
+ List of members for the company trlimited liability of two or more members; list of authorized representatives, for one-member limited liability companies; list of founding shareholders.
+ Decision and valid copy of the meeting minutes of the Members' Council, for limited liability companies with two or more members, of the General Meeting of Shareholders, for joint-stock companies, of general partners, for company hbelchp noun; Decision of the company owner in respect of a one-member limited liability company.
After being granted a new business registration certificate, the enterprise will complete the procedures for the new seal, publicly announce the change of the address of the enterprise's head office on the National Portal.
Step 3: Register tax at the tax authority of the new province #
+ Contact the new provincial tax authority to update the status of the application. Some additional documents may be required at the request of the new provincial tax authority.
+ Carry out invoice procedures: Depending on the type of invoice, perform the procedure to update and adjust current invoices accordingly. Or issue a new invoice to use.