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Mẫu số 24/ĐK-TCT: Văn bản đề nghị chấm dứt hiệu lực mã số thuế 2022

Form No. 24/DK-TCT: Written request for TIN deactivation is a form for taxpayers to apply to request TIN deactivation. issued together with Circular 105/2020/TT-BTC of the Ministry of Finance guiding on tax registration. Please refer.

The written request for TIN deactivation is a form made by the taxpayer and sent to the tax authority before the enterprise dissolves or ceases to operate. Sample request letter for TIN deactivation, clearly stating information about taxpayer, reason for TIN deactivation.

Before starting operation, enterprises must register as well as fulfill all tax obligations on business establishment in accordance with the law. In some cases, before that enterprise is dissolved, or wants to terminate its operation, such enterprise needs to make an application for invalidation of its tax identification number.

1. Cases of invalidation of tax identification numbers

a) For enterprises:

– The enterprise terminates its operation or is dissolved or goes bankrupt;

– The enterprise has its enterprise registration certificate revoked;

– Enterprise reorganization (dividing, splitting, merging, consolidating);

b) For economic organizations, other organizations, households, groups of individuals, business individuals:

– Economic organizations and other organizations cease to operate; households, groups of individuals, business individuals terminate business activities.

– Economic organizations and other organizations have their establishment and operation licenses or equivalent licenses revoked; Business households, groups of individuals, business individuals have their business household registration certificates revoked due to law violations.

– Reorganization of economic organizations (division, merger, consolidation), transformation of the organization from an affiliated unit into an independent unit or an independent unit into an affiliated unit or a affiliated unit of the enterprise; one managing entity into a subordinate unit of another.

– Economic organizations and other organizations are notified by the tax authority that the taxpayer has not operated at the registered address for more than one year and has not re-registered to operate.

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

– Foreign contractors at the end of the contract.

c) For affiliated units:

– The affiliated unit has a decision to terminate the operation of the managing unit.

– The affiliated unit has its TIN invalidated when the managing unit terminates its TIN.

– The affiliated unit has its establishment and operation license or equivalent license revoked in accordance with law.

d) For non-business individuals:

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

2. What is the written request for invalidation of the tax identification number?

Sample written request for TIN deactivation (Form 24/DK-TCT) is a form made by the taxpayer and sent to the tax authority before the enterprise dissolves or ceases to exist. work. Sample request letter for invalidation of tax identification number (Form 24/DK-TCT) is issued together with Circular No. 105/2020/TT-BTC.

3. Form 24/DK-TCT: The latest written request for TIN deactivation

Model number: 24/DK-TCT

(Issued together with the Notice) private No. 105/2020/TT-BTC dated December 3, 2020 of the Ministry of Finance)

NAME OF THE TAXPAYER

____________

Number: ………

SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness

_________________________

…., day month Year …

NOTIFICATION

Proposal to terminate the validity of tax identification numbers

_____________

1. Taxpayer’s name (insert name of taxpayer registered for tax or business registration):

2. Tax code:

3. Head office address (write according to the address of the head office of the tax-registered organization or of the enterprise or cooperative that has registered the enterprise or registered the cooperative): ……………..

4. Business address (insert business address of business household or individual business tax registered): ……………………

5. Reasons for TIN deactivation:

……………………..

6. Attached documents: …………………….

……………………………………………………

Taxpayers commit to the accuracy, honesty and take full responsibility before law for the content of this document.

Recipients:

Management agency;

Save: VT

TAX PAYER or REPRESENTATIVE
LEGAL

(Signature, full name and seal)

Note:

Taxpayers being organizations are not required to stamp when registering for tax and business households and individuals are not required to stamp this document.

4. Regulations on invalidation of tax identification numbers

– Legal basis: Circular 105/2020/TT-BTC

* General rules:

In Article 14 of Circular 105/2020/TT-BTC, the application for invalidation of tax identification numbers is as follows:

– The application for TIN deactivation, for taxpayers who register tax directly with the tax authority, is a written request for TIN deactivation, made according to the form No. 24/DK-TCT attached to this Circular according to regulations. defined 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 papers: 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 merger decision revoke the certificate of operation registration 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 unit to The dependent shall carry out procedures for TIN deactivation with the tax authority managing the dependent unit before TIN deactivation of the managing unit.

– 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 Law on Tax Administration 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 after the dependent entity’s tax identification number has ceased to be valid.

+ For a dependent unit, 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 application. dependent of the competent authority.

+ 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 business as prescribed at 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, the cooperative registration agency must submit dossiers to the tax authority directly managing them to carry out tax procedures and fulfill tax obligations according to regulations. the time limit 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.

* Profile composition

– Component of the application file for TIN deactivation for taxpayers who register for tax together with business registration, cooperative registration, business registration is the written request for TIN deactivation, sample form. No. 24/DK-TCT issued together with this Circular and other papers including:

+ First, the application for invalidation of the tax identification number 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 , copy of merger contract.

+ Second, the 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 branch and representative office operations; a copy of the decision on revocation of the operation registration certificate of the branch or representative office of the competent state agency.

+ Third, the application for invalidation of a tax identification number according to a decision, notice or other papers of a competent state agency, for each specific case, shall be as follows:

* For the decision to dissolve the enterprise or cooperative; Decision to revoke the certificate of business registration, certificate of operation registration of the branch, representative office, business location; 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 operation of branches or representative offices of enterprises or cooperatives by business and cooperative registration agencies.

* For decision, Notice of revocation of Certificate of business household registration; establishment and operation license or equivalent document of the licensing authority.

* For the Court’s decision declaring bankruptcy.

* For relevant papers of the competent authority certifying the individual has died, is missing or has lost his/her civil act capacity (Death certificate or death notice or papers instead of death notice according to regulations of law). civil status law, or a court decision declaring a person dead, missing, or incapacitated).

* For the notice of taxpayers’ inactivity at the registered address as prescribed by law

Therefore, it can be seen that when requesting the termination of the tax identification number, the taxpayer or the legal representative must first prepare all relevant documents and records as prescribed. According to the law, these are documents to prove the business operation of that enterprise. However, depending on each reason, in the case of a specific termination, the taxpayer or the legal representative must prepare other relevant documents in accordance with the law and clearly state the reason for the termination. Tax code termination.

Above is Form No. 24/DK-TCT: Written request for invalidation of tax identification number the latest and current procedures for invalidation of tax identification numbers. Thereby, businesses understand the procedures and records so that they are correct and most complete.

Please read and refer to the accounting tax section in the form section.

  • Form No. 19/TB-DKT: Notice of tax code restoration
  • A written request for tax code restoration, form No. 25/DK – TCT
  • Transfer request form

Thông tin thêm

Mẫu số 24/ĐK-TCT: Văn bản đề nghị chấm dứt hiệu lực mã số thuế 2022

Form No. 24/DK-TCT: Written request for TIN deactivation is a form for taxpayers to apply to request TIN deactivation. issued together with Circular 105/2020/TT-BTC of the Ministry of Finance guiding on tax registration. Please refer.
The written request for TIN deactivation is a form made by the taxpayer and sent to the tax authority before the enterprise dissolves or ceases to operate. Sample request letter for TIN deactivation, clearly stating information about taxpayer, reason for TIN deactivation.
Before starting operation, enterprises must register as well as fulfill all tax obligations on business establishment in accordance with the law. In some cases, before that enterprise is dissolved, or wants to terminate its operation, such enterprise needs to make an application for invalidation of its tax identification number.
1. Cases of invalidation of tax identification numbers
a) For enterprises:
– The enterprise terminates its operation or is dissolved or goes bankrupt;
– The enterprise has its enterprise registration certificate revoked;
– Enterprise reorganization (dividing, splitting, merging, consolidating);
b) For economic organizations, other organizations, households, groups of individuals, business individuals:
– Economic organizations and other organizations cease to operate; households, groups of individuals, business individuals terminate business activities.
– Economic organizations and other organizations have their establishment and operation licenses or equivalent licenses revoked; Business households, groups of individuals, business individuals have their business household registration certificates revoked due to law violations.
– Reorganization of economic organizations (division, merger, consolidation), transformation of the organization from an affiliated unit into an independent unit or an independent unit into an affiliated unit or a affiliated unit of the enterprise; one managing entity into a subordinate unit of another.
– Economic organizations and other organizations are notified by the tax authority that the taxpayer has not operated at the registered address for more than one year and has not re-registered to operate.
– Contractors and investors participating in oil and gas contracts upon termination of the contract or transfer of all interests in participating in the oil and gas contract.
– Foreign contractors at the end of the contract.
c) For affiliated units:
– The affiliated unit has a decision to terminate the operation of the managing unit.
– The affiliated unit has its TIN invalidated when the managing unit terminates its TIN.
– The affiliated unit has its establishment and operation license or equivalent license revoked in accordance with law.
d) For non-business individuals:
Individuals are dead, missing, or have lost their civil act capacity as prescribed by law.
2. What is the written request for invalidation of the tax identification number?
Sample written request for TIN deactivation (Form 24/DK-TCT) is a form made by the taxpayer and sent to the tax authority before the enterprise dissolves or ceases to exist. work. Sample request letter for invalidation of tax identification number (Form 24/DK-TCT) is issued together with Circular No. 105/2020/TT-BTC.
3. Form 24/DK-TCT: The latest written request for TIN deactivation

Model number: 24/DK-TCT
(Issued together with the Notice) private No. 105/2020/TT-BTC dated December 3, 2020 of the Ministry of Finance)

NAME OF THE TAXPAYER
____________
Number: ………

SOCIALIST REPUBLIC OF VIETNAMIndependence – Freedom – Happiness
_________________________
…., day month Year …

NOTIFICATION
Proposal to terminate the validity of tax identification numbers
_____________
1. Taxpayer’s name (insert name of taxpayer registered for tax or business registration):
2. Tax code:
3. Head office address (write according to the address of the head office of the tax-registered organization or of the enterprise or cooperative that has registered the enterprise or registered the cooperative): ……………..
4. Business address (insert business address of business household or individual business tax registered): ……………………
5. Reasons for TIN deactivation:
……………………..
6. Attached documents: …………………….
……………………………………………………
Taxpayers commit to the accuracy, honesty and take full responsibility before law for the content of this document.

Recipients:
– Management agency;
– Save: VT

TAX PAYER or REPRESENTATIVELEGAL
(Signature, full name and seal)

Note:
Taxpayers being organizations are not required to stamp when registering for tax and business households and individuals are not required to stamp this document.
4. Regulations on invalidation of tax identification numbers
– Legal basis: Circular 105/2020/TT-BTC
* General rules:
In Article 14 of Circular 105/2020/TT-BTC, the application for invalidation of tax identification numbers is as follows:
– The application for TIN deactivation, for taxpayers who register tax directly with the tax authority, is a written request for TIN deactivation, made according to the form No. 24/DK-TCT attached to this Circular according to regulations. defined 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 papers: 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 merger decision revoke the certificate of operation registration 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 unit to The dependent shall carry out procedures for TIN deactivation with the tax authority managing the dependent unit before TIN deactivation of the managing unit.
– 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 Law on Tax Administration 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 after the dependent entity’s tax identification number has ceased to be valid.
+ For a dependent unit, 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 application. dependent of the competent authority.
+ 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 business as prescribed at 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, the cooperative registration agency must submit dossiers to the tax authority directly managing them to carry out tax procedures and fulfill tax obligations according to regulations. the time limit 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.
* Profile composition
– Component of the application file for TIN deactivation for taxpayers who register for tax together with business registration, cooperative registration, business registration is the written request for TIN deactivation, sample form. No. 24/DK-TCT issued together with this Circular and other papers including:
+ First, the application for invalidation of the tax identification number 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 , copy of merger contract.
+ Second, the 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 branch and representative office operations; a copy of the decision on revocation of the operation registration certificate of the branch or representative office of the competent state agency.
+ Third, the application for invalidation of a tax identification number according to a decision, notice or other papers of a competent state agency, for each specific case, shall be as follows:
* For the decision to dissolve the enterprise or cooperative; Decision to revoke the certificate of business registration, certificate of operation registration of the branch, representative office, business location; 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 operation of branches or representative offices of enterprises or cooperatives by business and cooperative registration agencies.
* For decision, Notice of revocation of Certificate of business household registration; establishment and operation license or equivalent document of the licensing authority.
* For the Court’s decision declaring bankruptcy.
* For relevant papers of the competent authority certifying the individual has died, is missing or has lost his/her civil act capacity (Death certificate or death notice or papers instead of death notice according to regulations of law). civil status law, or a court decision declaring a person dead, missing, or incapacitated).
* For the notice of taxpayers’ inactivity at the registered address as prescribed by law
Therefore, it can be seen that when requesting the termination of the tax identification number, the taxpayer or the legal representative must first prepare all relevant documents and records as prescribed. According to the law, these are documents to prove the business operation of that enterprise. However, depending on each reason, in the case of a specific termination, the taxpayer or the legal representative must prepare other relevant documents in accordance with the law and clearly state the reason for the termination. Tax code termination.
Above is Form No. 24/DK-TCT: Written request for invalidation of tax identification number the latest and current procedures for invalidation of tax identification numbers. Thereby, businesses understand the procedures and records so that they are correct and most complete.
Please read and refer to the accounting tax section in the form section.
Form No. 19/TB-DKT: Notice of tax code restoration
A written request for tax code restoration, form No. 25/DK – TCT
Transfer request form

#Mẫu #số #24ĐKTCT #Văn #bản #đề #nghị #chấm #dứt #hiệu #lực #mã #số #thuế

Mẫu số 24/ĐK-TCT: Văn bản đề nghị chấm dứt hiệu lực mã số thuế 2022

Form No. 24/DK-TCT: Written request for TIN deactivation is a form for taxpayers to apply to request TIN deactivation. issued together with Circular 105/2020/TT-BTC of the Ministry of Finance guiding on tax registration. Please refer.
The written request for TIN deactivation is a form made by the taxpayer and sent to the tax authority before the enterprise dissolves or ceases to operate. Sample request letter for TIN deactivation, clearly stating information about taxpayer, reason for TIN deactivation.
Before starting operation, enterprises must register as well as fulfill all tax obligations on business establishment in accordance with the law. In some cases, before that enterprise is dissolved, or wants to terminate its operation, such enterprise needs to make an application for invalidation of its tax identification number.
1. Cases of invalidation of tax identification numbers
a) For enterprises:
– The enterprise terminates its operation or is dissolved or goes bankrupt;
– The enterprise has its enterprise registration certificate revoked;
– Enterprise reorganization (dividing, splitting, merging, consolidating);
b) For economic organizations, other organizations, households, groups of individuals, business individuals:
– Economic organizations and other organizations cease to operate; households, groups of individuals, business individuals terminate business activities.
– Economic organizations and other organizations have their establishment and operation licenses or equivalent licenses revoked; Business households, groups of individuals, business individuals have their business household registration certificates revoked due to law violations.
– Reorganization of economic organizations (division, merger, consolidation), transformation of the organization from an affiliated unit into an independent unit or an independent unit into an affiliated unit or a affiliated unit of the enterprise; one managing entity into a subordinate unit of another.
– Economic organizations and other organizations are notified by the tax authority that the taxpayer has not operated at the registered address for more than one year and has not re-registered to operate.
– Contractors and investors participating in oil and gas contracts upon termination of the contract or transfer of all interests in participating in the oil and gas contract.
– Foreign contractors at the end of the contract.
c) For affiliated units:
– The affiliated unit has a decision to terminate the operation of the managing unit.
– The affiliated unit has its TIN invalidated when the managing unit terminates its TIN.
– The affiliated unit has its establishment and operation license or equivalent license revoked in accordance with law.
d) For non-business individuals:
Individuals are dead, missing, or have lost their civil act capacity as prescribed by law.
2. What is the written request for invalidation of the tax identification number?
Sample written request for TIN deactivation (Form 24/DK-TCT) is a form made by the taxpayer and sent to the tax authority before the enterprise dissolves or ceases to exist. work. Sample request letter for invalidation of tax identification number (Form 24/DK-TCT) is issued together with Circular No. 105/2020/TT-BTC.
3. Form 24/DK-TCT: The latest written request for TIN deactivation

Model number: 24/DK-TCT
(Issued together with the Notice) private No. 105/2020/TT-BTC dated December 3, 2020 of the Ministry of Finance)

NAME OF THE TAXPAYER
____________
Number: ………

SOCIALIST REPUBLIC OF VIETNAMIndependence – Freedom – Happiness
_________________________
…., day month Year …

NOTIFICATION
Proposal to terminate the validity of tax identification numbers
_____________
1. Taxpayer’s name (insert name of taxpayer registered for tax or business registration):
2. Tax code:
3. Head office address (write according to the address of the head office of the tax-registered organization or of the enterprise or cooperative that has registered the enterprise or registered the cooperative): ……………..
4. Business address (insert business address of business household or individual business tax registered): ……………………
5. Reasons for TIN deactivation:
……………………..
6. Attached documents: …………………….
……………………………………………………
Taxpayers commit to the accuracy, honesty and take full responsibility before law for the content of this document.

Recipients:
– Management agency;
– Save: VT

TAX PAYER or REPRESENTATIVELEGAL
(Signature, full name and seal)

Note:
Taxpayers being organizations are not required to stamp when registering for tax and business households and individuals are not required to stamp this document.
4. Regulations on invalidation of tax identification numbers
– Legal basis: Circular 105/2020/TT-BTC
* General rules:
In Article 14 of Circular 105/2020/TT-BTC, the application for invalidation of tax identification numbers is as follows:
– The application for TIN deactivation, for taxpayers who register tax directly with the tax authority, is a written request for TIN deactivation, made according to the form No. 24/DK-TCT attached to this Circular according to regulations. defined 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 papers: 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 merger decision revoke the certificate of operation registration 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 unit to The dependent shall carry out procedures for TIN deactivation with the tax authority managing the dependent unit before TIN deactivation of the managing unit.
– 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 Law on Tax Administration 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 after the dependent entity’s tax identification number has ceased to be valid.
+ For a dependent unit, 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 application. dependent of the competent authority.
+ 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 business as prescribed at 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, the cooperative registration agency must submit dossiers to the tax authority directly managing them to carry out tax procedures and fulfill tax obligations according to regulations. the time limit 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.
* Profile composition
– Component of the application file for TIN deactivation for taxpayers who register for tax together with business registration, cooperative registration, business registration is the written request for TIN deactivation, sample form. No. 24/DK-TCT issued together with this Circular and other papers including:
+ First, the application for invalidation of the tax identification number 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 , copy of merger contract.
+ Second, the 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 branch and representative office operations; a copy of the decision on revocation of the operation registration certificate of the branch or representative office of the competent state agency.
+ Third, the application for invalidation of a tax identification number according to a decision, notice or other papers of a competent state agency, for each specific case, shall be as follows:
* For the decision to dissolve the enterprise or cooperative; Decision to revoke the certificate of business registration, certificate of operation registration of the branch, representative office, business location; 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 operation of branches or representative offices of enterprises or cooperatives by business and cooperative registration agencies.
* For decision, Notice of revocation of Certificate of business household registration; establishment and operation license or equivalent document of the licensing authority.
* For the Court’s decision declaring bankruptcy.
* For relevant papers of the competent authority certifying the individual has died, is missing or has lost his/her civil act capacity (Death certificate or death notice or papers instead of death notice according to regulations of law). civil status law, or a court decision declaring a person dead, missing, or incapacitated).
* For the notice of taxpayers’ inactivity at the registered address as prescribed by law
Therefore, it can be seen that when requesting the termination of the tax identification number, the taxpayer or the legal representative must first prepare all relevant documents and records as prescribed. According to the law, these are documents to prove the business operation of that enterprise. However, depending on each reason, in the case of a specific termination, the taxpayer or the legal representative must prepare other relevant documents in accordance with the law and clearly state the reason for the termination. Tax code termination.
Above is Form No. 24/DK-TCT: Written request for invalidation of tax identification number the latest and current procedures for invalidation of tax identification numbers. Thereby, businesses understand the procedures and records so that they are correct and most complete.
Please read and refer to the accounting tax section in the form section.
Form No. 19/TB-DKT: Notice of tax code restoration
A written request for tax code restoration, form No. 25/DK – TCT
Transfer request form

#Mẫu #số #24ĐKTCT #Văn #bản #đề #nghị #chấm #dứt #hiệu #lực #mã #số #thuế


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Vik News

Viknews Việt Nam chuyên chia sẻ những kiến thức hữu ích về hôn nhân – gia đình, làm đẹp, kinh nghiệm làm mẹ, chăm sóc dinh dưỡng khi mang thai kỳ, trước sau sinh, son môi , sữa ong chúa, nhà cửa nội thất (cửa gỗ, đèn chùm trang trí, bàn ăn, tủ bếp..)……

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