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What is a tax code cancellation application form? Application form to cancel tax code? Instructions and notes when applying? Procedures for invalidation of tax identification numbers?

Each business, business establishment, when registering for business, has a different tax code, in some cases it may be because the enterprise does not continue to operate, wants to temporarily suspend its operation, or for some other reason. must cancel the tax identification number and invalidate the tax identification number in order to determine that the tax identification number is no longer valid for use in the tax registration data system of the tax sector. In such cases, the application form for cancellation of tax identification number is very interested. Below is an application form for reference.

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1. What is the tax code cancellation application form?

Application form for cancellation of tax identification number is a form made with information submitted to the tax administration agency to request cancellation of tax identification number.

Application form for cancellation of tax identification number to present the request to cancel the tax identification number and determine that the tax identification number is no longer valid for use in the tax registration data system of the Tax Department

2. Application form for cancellation of tax identification number:

SOCIALIST REPUBLIC OF VIETNAM

Independence – Freedom – Happiness

——————

……., day month Year……

APPLICATION FOR CANCELING TAX CODE

To: – Tax administration agency………….

see more: The latest personal tax code registration form in 2022

Basis: – Circular 80/2012/TT-BTC

My name is:…….

Date of birth:…….

As the legal representative of the company: ……

Position….

Identity card/Citizen identification number: ……

Place of issue: ……issued date……month……………….

Permanent address:………

see more: What is a business code? Is the business number the same as the tax code?

Current address:…………

Phone number:………

Reason for writing application:

Due to …………. therefore………… decided to dissolve the Company in Vietnam on ……., date……month………… according to the provisions of Vietnamese law.

Specific information about the business

Company name:…… 1/ Type of business:…….

2/ Investment Certificate No:… …issued on………….month……year………

3/ Address of head office: ……..

see more: Dossiers and procedures for registration of the latest personal tax code

4/ Phone:…. Fax:….

5/ Legal representative: … …. Position:……

Considering that Article 14 of Circular No. 80/2012/TT-BTC guiding the tax administration law on tax registration, it stipulates:

“Tax identification number invalidation is the procedure for tax authorities to determine that a tax identification number is no longer valid for use in the tax registration data system of the tax sector. The tax authority shall revoke the certificate of tax registration and publicly announce the list of tax codes that have ceased to be used.

Business organizations and individuals that terminate operations or reorganize enterprises must carry out procedures for invalidation of tax identification numbers….”.

Currently, our company is carrying out dissolution procedures in accordance with the law (procedures for liquidation of contracts and payment of debts, termination of labor contracts between the Company and employees, etc.) . Therefore, the Company respectfully requests the tax administration agency…………. to quickly complete the dissolution and cancellation of the corporate tax code for the company.

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I undertake that the above information is completely accurate, truthful and I take full responsibility before the law for this information.

I sincerely thank./.

see more: Correcting incorrect information when registering a personal tax code

Applicant/legal representative

3. Instructions and notes when making an application:

3.1. Instructions for writing application:

– Enter enough personal information here

– Information about the business

– Explain in detail the reason for the termination of the tax identification number

– Sign the applicant or the legal representative of the enterprise

3.2. Note when applying:

Taxpayers who register for tax together with business registration, cooperative registration or business registration shall terminate their tax identification numbers in one of the following cases:

Termination of business operations or dissolution or bankruptcy; Withdrawn certificate of business registration, cooperative registration certificate, business registration certificate; Divided, merged, merged.

Taxpayers who register tax directly with tax authorities shall terminate their tax identification numbers in one of the following cases:

see more: Registration of personal tax identification numbers for foreign workers and experts

Termination of business activities, no longer incurring tax obligations for non-business organizations;

The business registration certificate or equivalent license is revoked;

Divided, merged, consolidated;

Noticed by the tax authority that the taxpayer does not operate at the registered address;

Individuals are dead, missing, or have lost their civil act capacity as prescribed by law;

Foreign contractors at the end of the contract;

Contractors and investors participate in oil and gas contracts upon termination of the contract or transfer of all interests in participating in the oil and gas contract.

4. Procedures for invalidation of tax identification numbers:

According to Article 14 of Circular No. 105/2020/TT-BTC guiding on tax registration

see more: Laws on enterprise codes and branch numbers

Dossier for invalidation of tax identification numbers consists of:

Dossier of TIN deactivation for taxpayers who register tax directly with tax authorities is a written request for TIN deactivation, form No. 24/DK-TCT issued together with this Circular in accordance with the provisions of this Circular. prescribed in Articles 38 and 39 of the Law on Tax Administration and other papers as follows:

– For economic organizations, other organizations as prescribed at Points a, b, c, d, n, Clause 2, Article 4 of this Circular

– For the managing unit, the application is one of the following documents: A copy of the dissolution decision, a copy of the division decision, a copy of the consolidation contract, a copy of the merger contract, a copy of the decision on collection revoke the operation registration certificate of the competent authority, a copy of the notice of termination of operation, a copy of the decision on transformation.

– In case the managing unit has dependent units that have been granted a 13-digit tax code, the managing unit must send a written notice of operation termination to the dependent units to request the dependent unit. The dependent shall carry out procedures for TIN deactivation with the tax authority managing the dependent unit before TIN deactivation of the managing unit.

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– In case the dependent unit terminates its tax identification number but is unable to fulfill its tax obligations to the state budget according to the provisions of the Tax Administration Law and guiding documents, the managing unit shall make a written commitment to be responsible for inheriting the entire tax liability of the dependent unit and send it to the tax authority managing the dependent unit and continue to perform the dependent’s tax obligations with the managing tax authority. tax obligations of the dependent entity after the tax identification number of the dependent entity has ceased to be valid.

For dependent units, the application is one of the following documents:

– A copy of the decision or notice on termination of operation of the dependent unit, a copy of the decision on revocation of the operation registration certificate for the dependent unit of the competent authority.

see more: Close personal tax code? Termination of personal tax code?

– For contractors, investors participating in oil and gas contracts, the parent company – Vietnam National Oil and Gas Group represents the host country to receive the profit divided from oil and gas contracts; foreign contractors and foreign sub-contractors as prescribed at Points dd and h, Clause 2, Article 4 of this Circular (except for foreign contractors and foreign sub-contractors that are granted tax identification numbers as prescribed in Point e Clause 3 of this Circular). Article 5 of this Circular), the dossier is: A copy of the contract liquidation, or a copy of the document on the transfer of the entire capital contribution to the oil and gas contract for the investor participating in the oil and gas contract. .

– For business households; business individuals; Business location of the business household or individual as prescribed in point i, Clause 2, Article 4 of this Circular, the dossier is: A copy of the decision on revocation of the business household registration certificate (if any).

Enterprises, cooperatives, dependent units of enterprises and cooperatives before submitting dossiers to terminate operation of enterprises or cooperatives due to division, merger, consolidation or termination of operation Dependent units of the enterprise at the business registration office or cooperative registration agency must submit dossiers to the tax authority directly managing them to carry out tax procedures and fulfill tax obligations according to the deadlines. Limits specified in the Law on Enterprises (for enterprises) and other relevant laws. In case the Law on Enterprises and other relevant laws do not stipulate a time limit for taxpayers to submit dossiers to tax authorities, taxpayers shall submit dossiers to directly managing tax agencies within 10 (ten) days. working days from the date of the decision on division, merger contract, consolidation contract, decision or notice of the enterprise or cooperative on termination of operation of the branch, representative office, or decision on revenue collection. revoke the certificate of operation registration of the branch or representative office.

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Dossier for invalidation of TINs for taxpayers who have registered for tax together with business registration, cooperative registration, and business registration is a written request for TIN deactivation, form No. 24/ DK-TCT promulgated together with this Circular and other papers as follows:

An application for TIN deactivation of the divided, merged or consolidated enterprise or cooperative is one of the following papers: A copy of the division decision, a copy of the consolidation contract, a copy of the contract merger agreement.

An application for TIN deactivation of the dependent unit of the enterprise and cooperative is one of the following documents: A copy of the decision or notice of the enterprise or cooperative on termination of branch operation , representative office; a copy of the decision on revocation of the certificate of operation registration of the branch or representative office of the competent state agency.

Dossier for invalidation of TINs according to decisions, notices and other papers of competent state agencies for each specific case are as follows:

– Decision on dissolution of enterprises or cooperatives; Decision on revocation of business registration certificates, operation registration certificates of branches, representative offices and business locations; dossiers of registration for operation termination of enterprises or cooperatives due to division, consolidation or merger; dossiers of registration for operation termination of branches, representative offices, business locations of enterprises or cooperatives; Notice of dissolution of enterprises or cooperatives; Notice of termination of operation of enterprises or cooperatives due to division, consolidation or merger; Notice of termination of branch operationrepresentative offices of enterprises, cooperatives of business registration agencies, registration of cooperatives.

see more: Do non-business units with revenue have to register for a tax code?

– Decision, Notice of revocation of business household registration certificate; establishment and operation license or equivalent document of the licensing agency.

– Decision declaring bankruptcy of the Court.

– Relevant papers of competent authorities certifying that the individual has died, is missing or has lost his/her civil act capacity (Death certificate or death notice or papers in lieu of death notice as prescribed by law. civil status law, or a court decision declaring a person dead, missing, or incapacitated).

– Notice of taxpayer not operating at the registered address as prescribed in Article 17 of this Circular.

Above is all the necessary information about the application form, instructions and related legal procedures to help readers easily complete the procedures to apply for tax code cancellation.

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