Are taxpayers who temporarily suspend business operations for less than a full month in Vietnam required to submit đá bóng trực tiếp declaration?

What are regulations on notification of temporary suspension of activities to đá bóng trực tiếp authorities in Vietnam?

According to Article 37 of theLaw on đá bóng trực tiếp Administration 2019on the notification of temporary suspension of activities to đá bóng trực tiếp authorities:

- Organizations, business households, and individuals engaged in business activities that are subject to business registration temporarily suspend their activities, conduct business with a limited duration, or resume activities before the notified time according to the provisions of the Law on Enterprises and other related laws. The đá bóng trực tiếp authorities will manage taxes during the suspension or early resumption of activities based on the taxpayer's notification or the competent state authority's notification according to this Law.

- Organizations, business households, and individuals who are not subject to business registration must notify the direct đá bóng trực tiếp authorities at least 01 working day before suspending or resuming activities before the notified time to manage taxes.

- The Government of Vietnam regulates đá bóng trực tiếp management for taxpayers during the period of temporary suspension or early resumption of activities.

Furthermore, the notification when temporarily suspending activities with đá bóng trực tiếp authorities is guided in Article 12, Section 3, Chapter II ofCircular 105/2020/TT-BTCas follows:

Notification of temporary suspension of activities or resumption of activities before the notified time

When temporarily suspending business activities or resuming activities before the notified time, taxpayers must notify in accordance with Clauses 1 and 2 of Article 37 of the Law on đá bóng trực tiếp Administration, Article 4 of Decree No. 126/2020/ND-CP dated October 19, 2020, of the Government of Vietnam detailing some articles of the Law on đá bóng trực tiếp Administration, and other regulations as follows:

1. Organizations, business households, and individuals who are not subject to business registration must send Notification form No. 23/DK-TCT attached with this Circular to the direct đá bóng trực tiếp authorities according to the deadlines specified in Point c, Clause 1, Clauses 3 and 4 of Article 4, Decree No. 126/2020/ND-CP dated October 19, 2020, of the Government of Vietnam detailing some articles of the Law on đá bóng trực tiếp Administration.

2. After the đá bóng trực tiếp authority has issued a notification that the taxpayer is not operating at the registered address, enterprises, cooperatives approved for business suspension but still owe taxes and other amounts due to the state budget and have violated đá bóng trực tiếp management and invoice laws before stopping operations at the registered address must fulfill the outstanding đá bóng trực tiếp and invoice obligations and comply with decisions and notifications of đá bóng trực tiếp management authorities according to Clause 2, Article 4 of Decree No. 126/2020/ND-CP dated October 19, 2020, of the Government of Vietnam detailing some articles of the Law on đá bóng trực tiếp Administration.

At the same time, the handling of notifications of temporary suspension of activities or early resumption of activities is also guided in Article 13, Section 3, Chapter II ofCircular 105/2020/TT-BTCas follows:

The handling of notifications of temporary suspension of activities or early resumption of activities of taxpayers, handling of documents approving temporary suspension or early resumption of activities of competent state authorities shall be carried out according to Clauses 1 and 2 of Article 37 of the Law on đá bóng trực tiếp Administration; Clauses 1, 3, and 4 of Article 4 ofDecree 126/2020/ND-CPdated October 19, 2020, of the Government of Vietnam detailing some articles of the Law on đá bóng trực tiếp Administration and other regulations as follows:

- For notifications of temporary suspension of activities or early resumption of activities of taxpayers:

The đá bóng trực tiếp authority handles the dossier and issues a notification of approval or non-approval of temporary suspension of activities, Form No. 27/TB-DKTdownload here, a notification of temporary suspension of activities under the management unit, Form No. 33/TB-DKTdownload here(if any), a notification of early resumption of activities under the management unit, Form No. 34/1B-DKTdownload here(if any) attached with this Circular to the taxpayer within 02 (two) working days from the date of receipt of the full dossier according to regulations.

- For documents approving temporary suspension of activities or early resumption of activities of competent state authorities:

The đá bóng trực tiếp authority updates the information on the temporary suspension of activities or early resumption of activities of the taxpayer into the taxpayer registration application system.

Are taxpayers who temporarily suspend business operations for less than a full quarter in Vietnam required to submit đá bóng trực tiếp declaration?(Image from the Internet)

Are taxpayers who temporarily suspend business operations for less than a full month in Vietnam required to submit đá bóng trực tiếp declaration?

According to Clause 2, Article 4 ofDecree 126/2020/ND-CP:

đá bóng trực tiếp management for taxpayers during the temporary suspension of activities or business

...

2. During the temporary suspension of activities or business:

a) Taxpayers do not have to file đá bóng trực tiếp declarations, except in cases where taxpayers temporarily suspend activities or business for less than a month, quarter, calendar year, or financial year; in such cases, they must still file monthly or quarterly đá bóng trực tiếp declarations and annual settlement returns.

b) Business households and individuals who pay flat-rate taxes temporarily suspend activities or business and are determined by the đá bóng trực tiếp authority to reassess đá bóng trực tiếp obligations according to regulations issued by the Minister of Finance.

c) Taxpayers are not allowed to use invoices and do not have to submit invoice usage reports. If taxpayers are approved by the đá bóng trực tiếp authority to use invoices according to the law on invoices, they must submit đá bóng trực tiếp declarations and invoice usage reports as required.

d) Taxpayers must comply with the decisions and notifications of the đá bóng trực tiếp administration authority regarding debt collection, enforcement of administrative decisions on đá bóng trực tiếp management, inspection, examination of đá bóng trực tiếp law compliance, and handling of administrative violations in đá bóng trực tiếp management according to the provisions of the Law on đá bóng trực tiếp Administration.

...

Thus, taxpayers during the temporary suspension of activities do not have to file đá bóng trực tiếp declarations.

However, in cases where taxpayers temporarily suspend activities or business for less than a month, quarter, calendar year, or financial year, they must still file monthly or quarterly đá bóng trực tiếp declarations and annual settlement returns.

Therefore, taxpayers who temporarily suspend business activities for less than a quarter still have to file monthly đá bóng trực tiếp declarations.

Do taxpayers in Vietnamneed to notify the authorities when resuming business activities?

According to Clause 3, Article 4 ofDecree 126/2020/ND-CP:

đá bóng trực tiếp management for taxpayers during the temporary suspension of activities or business

...

3. Taxpayers who resume activities or business at the registered time do not need to notify the authorities where they registered the temporary suspension of activities or business.

If taxpayers resume business activities before the registered time, they must notify the authority where they registered the temporary suspension of activities or business and perform all đá bóng trực tiếp obligations, file đá bóng trực tiếp declarations, and submit invoice usage reports according to regulations.

For taxpayers specified in Point c, Clause 1 of this Article, they must notify the direct đá bóng trực tiếp authorities at least 01 working day before resuming activities or business early.

...

Thus,according to the above regulations, taxpayers who want to resume business activities do not need to notify the authorities where they registered the temporary suspension of activities.