VI During business operations, a business may need to change its headquarters address from one district to another depending on the business’s purpose and business plan. industry to create convenience for production and business activities. This move of the business has led to a change in its direct tax authority. Accordingly, based on the provisions of Article 47 of Decree 01/2021/ND-CP, when there is this change, before the enterprise registers to change the headquarters address to a different army or district from the registration agency. business, this natural person must carry out procedures with the relevant tax authorities. So what are those procedures? – Today, let Pham Consult introduce to businesses about a relatively important procedure, “Changing tax registration information” through this article.
Relevant legal documents:
• Decree No. 01/2021/ND-CP guiding the Enterprise Law 2020
• Circular 105/2020/TT-BTC providing guidance on tax registration
1. Documents for changing tax registration information:
– Pursuant to the provisions of Article 10 of Circular 105/2020/TT-BTC and other related legal documents, the dossier to change tax registration information includes:
Declaration for adjusting and supplementing tax registration information according to Form No. 08-MST issued with Circular 105
Authorization document (if authorizing another individual or unit to carry out procedures according to law)
Letter of introduction from the person going through procedures with the Tax Authority
Copy of new business registration certificate
2. Implementation sequence:
– Pursuant to the provisions of Clause 2, Article 10 of Circular 105/2020/TT-BTC, the order for implementing this procedure includes:
Step 1: Prepare the documents as above
Step 2: Submit documents to the tax office where the business moves (old headquarters management area)
Step 3: The Tax Authority in the district where the move is located will issue a Notice of the taxpayer’s relocation according to form No. 09-MST issued with Circular No. 105/2020/TT-BTC
Step 4: Register to change the head office address at the Business Registration Office according to the law on business registration
Step 5: Submit documents to the tax authority where you are moving
3. Time to carry out tax finalization procedures:
The time to process a dossier to change tax registration information from the tax authority is about 10 working days from the date the tax authority receives a complete tax registration dossier according to the taxpayer’s regulations based on Clause 3. Article 6 of Decree No. 1266/2020/ND-CP.
4. Notes during and after carrying out tax amortization procedures and moving headquarters to another district:
(i) When the enterprise completes tax finalization procedures, the enterprise is not allowed to issue invoices at the old address. After the enterprise completes the procedures for changing business registration at the Business Registration Office, the enterprise will have to carry out procedures for notifying changes to issued invoices or issuing new invoices and issuing invoices. according to new headquarters address
(ii) During the procedure, the tax authority will review the company’s tax payment and high reporting status. If the company has any deficiencies or errors, the old tax agency will be able to request the business to complete this tax obligation.
(iii) Carry out other procedures related to the seal if the seal has the name of the district where the old headquarters is located.
5. Services that Pham Consult provides to customers:
– Pham Consult is an enterprise with seniority in the field of consulting, especially tax issues. Therefore, along with the content of today’s article, Pham Consult would like to present the services that Pham provides to resolve tax issues for businesses when they need to change their headquarters address to another one. district:
Consulting and giving legal opinions related to procedures for changing tax registration information
Inform the components of the application and assist customers in drafting and preparing a complete, complete and legal application.
On behalf of customers, submit and update, check application status and work progress regularly
Receive tax finalization results from the Tax Administration Agency
On behalf of customers, work and explain arising issues to tax authorities and other relevant state agencies.
Advise on further procedures that need to be performed
Warn customers of possible legal risks
In short, this is a procedure that may be unavoidable for most businesses in the market because it is also influenced by many different factors. And this is also a relatively complicated procedure. Therefore, to best protect the rights and interests of your businesses as well as popularize the legal regulations for these procedures, above is the entire content that Pham Consult has summarized to help. From there, people will better understand the procedure for changing tax registration information.
