Taxpayer suspends operation or business is a taxpayer who successfully performs notification work when suspending operation or business in accordance with Article 37. Law on tax administration 2019 (effective from July 01, 07)
Notice of suspension of operation or business is provided as follows:
"Article 37. Notice when suspending operations or business
1. Business organizations, households and individuals subject to business registration to suspend operations or do business for a definite period of time or continue operating or doing business ahead of the notified time limit according to the Law on Enterprises and other relevant regulations of law, the tax authority shall base itself on the taxpayer's notice or the competent authority to conduct tax administration during the time the taxpayer suspends operation or business. or continue operating or doing business ahead of time as prescribed by this Law.
2. Business organizations, households and individuals that are not subject to business registration shall notify the supervisory tax authority at least 01 working day before suspending their operations or business or to continue operating and doing business ahead of the announced deadline in order to administer tax. "
Bases for determining the time the taxpayer suspends its operation or business:
"1. Bases for determining the time the taxpayer suspends its operation or business:
a) For taxpayers with tax registration together with enterprise registration, cooperative registration, business registration as prescribed in Clause 1 Article 37 of the Law on Tax administration, is the period of business suspension of the enterprise, cooperatives are recorded by the business registration agency and the cooperative registration agency on the National Enterprise Registration and Cooperative Registration Information System. The business registration agency and the cooperative registration agency shall send information on the registration of business suspension of the enterprise or the cooperative electronically to the tax authority via the system of exchanging information on business registration. business and tax registration within 01 working day or no later than the next working day from the date on which the business registration agency or cooperative registration agency records it on the National Registration Information System. enterprise, cooperative registration.
b) For the taxpayer approved, notified or requested by a competent authority to suspend operations or business as prescribed in Clause 1 Article 37 of the Law on Tax Administration, the time is stated in the document. issued by a competent state agency. The competent state agency shall send the document to the tax agency directly managing the taxpayer within 03 working days from the date of issuance of the document.
c) If the taxpayer is a business organization, household or individual that is not subject to business registration as prescribed in Clause 2 Article 37 of the Law on Tax Administration, a notice of temporary suspension of business or business shall be made. to the supervisory tax authority at least 01 working day before suspending its operation or business. The tax authority shall send a confirmation notice to the taxpayer of the time that the taxpayer registers to suspend operations or business within 02 working days from the date of receipt of the notice from the taxpayer. Taxpayers may suspend operations or do business for no more than 1 year for 1 registration. In case the taxpayer is an organization, the total time of suspension of business or business activities must not exceed 2 years for 2 consecutive registration. "
"2. During the time the taxpayer suspends operation or business:
a) Taxpayers are not required to submit tax declaration documents, unless taxpayers suspend their business activities for the entire month, quarter, calendar year, or fiscal year, they are still required to submit monthly or quarterly tax declaration documents. ; year settlement records.
b) Business households and individuals that pay flat tax, suspend their operations, and have their business re-determined by tax authorities in accordance with regulations of the Minister of Finance.
c) Taxpayers are not allowed to use invoices and are not required to submit reports on use of invoices. If the taxpayer is approved by the tax agency to use invoices in accordance with the law on invoices, he / she must submit a tax declaration dossier and submit a report on the use of invoices according to regulations.
d) Taxpayers must abide by decisions and notices of tax administration agencies on urging debt collection, coercive enforcement of administrative decisions on tax administration, inspection and examination of the observance of tax laws. and handle administrative violations of tax administration in accordance with the Law on Tax Administration.
3. If the taxpayer resumes its operation or resumes business within the registered time limit, it is not required to notify the agency where the operation or business suspension has been registered as prescribed.
In case the taxpayer resumes its operation and business activities ahead of time, it must notify the agency where the business is registered to suspend operations and business and must fully comply with tax regulations and submit tax declaration dossiers. and submit reports on the use of invoices according to regulations.
For taxpayers falling into the cases specified at Point c, Clause 1 of this Article, they shall notify the supervisory tax authority at least 01 working day before resuming operations and resuming business before the deadline. term.
4. Taxpayers who register tax directly with tax offices may not register to suspend their operations or business when the tax office has issued a notice of taxpayer's inactivity at the registered address. "