Circular No. 127/2015/tt-Btc: Guide The Level Code For New And Established Businesses Assigned To Tax Authorities For Business Management

Original Language Title: Thông tư 127/2015/TT-BTC: Hướng dẫn việc cấp mã số doanh nghiệp thành lập mới và phân công cơ quan thuế quản lý đối với doanh nghiệp

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CIRCULAR guide the level code for new and established businesses the tax agency management assignment for business _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ pursuant to the law the tax management of 78/2006/QH11 and the law amending and supplementing a number of articles of the law on tax administration of 21/2012/QH13;
Pursuant to the law on State budget and other documents guiding the implementation;
Based investment law No. 67/2014/QH13;
Based business law 68/2014/QH13;
Pursuant to Decree No. 215/2013/NĐ-CP on December 23, 2013 of government functions, tasks, powers and organizational structure of the Ministry of finance;
Implementation of resolution No. 19/NQ-CP on 12/3/2015 of the Government on the mission, mainly solutions continue to improve the business environment, enhancing national competitiveness two years 2015-2016;
Proposal of the General Director of the tax Bureau.
Minister of finance guidelines on the provision of the corporate code automatically by electronic methods and assigned to the tax authorities for the management of the enterprises as follows: article 1. The scope and subjects of application 1. Adjustment range a) this circular guide on the business code level automatically according to the electronic registration system of tax on the total tax and tax registration information exchange with national information systems on business registration according to the regulations of the corporate law and the law on tax administration.
b) this circular instructions on assigning the Agency's tax Manager tax levels for business, branches, subdivisions of enterprises established under the provisions of the law, including business case: a new establishment; corporate reorganization (split, split, merge, merge and convert business type); change of address other headquarters in the province, the central cities.
Assigning tax authorities for the management of the new established businesses as prescribed in this circular are applicable from the date of the circular are enforceable. For the enterprise has been assigned to the tax agency management prior to the time this circular effect is continuing to follow the assignment or by decision of the provincial people's Committee has reported and provincial councils was adopted.
2. Subjects of application this circular apply to the Organization, the following individuals: a) Tax Agency: the total provincial Tax Bureau, Tax Bureau, Tax Bureau district level;
b) business registration agency;
c) Organization, individuals make register established under the provisions of the law on business enterprises;
d) organizations, other relevant individuals.
Article 2. Order granting automatic business code 1. The principle of granting corporate code automatically granting corporate code is done automatically according to the electronic registration system of tax on the total tax on the work under the provisions of the law on tax law and business management from receipt of valid, full profile from the national information systems on business registration.
2. The order made pursuant to the electronic trading information about registered enterprises established by the new national information systems on business registration, tax registration system of Tax Administration automatically checks the adequacy, accuracy, of the relevant information on business registration documents according to the regulations of the corporate law and the law Tax management.
a) full information case, rules: automatically create the corporate code and make assignment tax authorities directly managed for business (Tax Bureau, Tax Bureau) match the source hierarchy resolution by provincial people's Council and in accordance with the provisions of the law on tax administration.
Automatic transmission of information about corporate code, direct Tax agency information management for enterprises to national information systems on business registration.
b) where information is incomplete (missing mandatory norms) or not as prescribed: automatically generated notification about incomplete information, incorrect regulations;
Automatic transmission of information to national information systems on business registration business registration agency to notify the business know, make adjustments, additional business registration records as prescribed.
3. After receiving the results of the business code and the information on the tax authorities directly managed by the tax authorities to transfer the business registration agency, made the certification, business registration in informed tax authorities directly managed and charged the same business registration results for business to perform the procedure tax obligations, according to the regulations.
Article 3. The assignment of direct tax agency business management 1. The principle of assigning tax authorities directly managed for business a) assigning the tax authorities for the management of the enterprise is made on the registration system of Tax Administration tax and at the same time with the corporate code.
The tax authorities the information base of the taxpayer on the established registration profile by business business registration agency transferred via electronic forms to perform assigned tax authorities for the management of the business.
b) consistent with the Agency's management capacity levels, the tax provisions of the law on the State budget of competent management, decentralization in local revenue and in accordance with the provisions of the law on tax administration;
c) consistent with the Organization's business operations, the characteristics of each locality, the region, the region of the country.
2. Pursuant to the principle of tax administration agency assignment for business prescribed in clause 1 of this article and hierarchical content source base currency referred to in the resolution of the provincial people's Council, the tax Bureau in collaboration with the Department of finance and other relevant bodies to build targets formula is assigned to the tax authorities for the management of the new established businesses in the in the scope of this circular, the Commission report provincial people consider the provincial people's Council decided: To ensure the assignment of tax registration system Of Automated tax Bureau, the official assigned to the tax authorities for the management of newly established businesses essentially have to base the taxpayer information on file Register established businesses do business registration agency. When building the target formula assigned to the tax authorities for the management of the new established businesses, to note some of the following: a) Direct Taxation management for enterprises: a. 1) State enterprises.
Private enterprise with the State's shares, the Tax base of the actual situation and the provisions of paragraph 1 and paragraph 2 of this Article to proposed tax agency assignment for business management;
a. 2) enterprise with foreign investment; Enterprise Project BOT, BTO, BT do investors formed to design, build, operate, manage projects and to implement other projects according to the provisions of the law on investment;
a. 3), the whole industry accounting business enterprise works on many areas (such as hydropower, postage, telecommunications, construction, ...); scale business big business; business of budget revenues are distributed to several province-level areas, or at the area on the top level of the province, the city was the beneficiary as prescribed by law;
a. 4) enterprises with operations in specific business lines, complex legal nature such as: financial activities, banking, insurance, securities, real estate business, accounting, auditing, law, mining activities. Tax base the actual situation and the principle of tax management assignment referred to in paragraph 1 of this article to proposed tax agency assignment for business management;
b) direct Tax Bureau to manage the remaining business location production activity on the district level.
Article 4. Exchange of information warning the violation of tax legislation 1. The case of violation of tax legislation warned on national information systems on business registration, including: a) is the individual who manages the business for signs of violation of criminal law, the tax authorities have been investigating organ transfer under the provisions of the law on criminal proceedings and tax legislation.
b) personal business that is "Business Manager" or members of Council members, members of the Board or a member partnership that these individuals are business owners (for private companies); Chairman of the Board members, the Chairman of the Board, the Director, the Director General (for limited liability companies, joint-stock company); Partnership members (for the companies) and the legal representative of the enterprise has been the tax authorities informed the business is no longer in business address registered with the State administration.
c) enterprise established contrary to the rules of business law such as: individual private business owners, not business householder doing private business owners and vice versa; Partnership members are not doing private business owner or member of the partnership to other companies.
2. The tax administration has the responsibility to provide information about the individuals who founded the business, Business Manager by the tax authorities in the management accounts 1 this to business administration-Ministry of planning and investment to update the list of warnings on national information systems on business registration.
3. The business registration agency when receiving business registration records is responsible for examining, reviewing the case outlined in paragraph 1 of this article and in coordination with the relevant Tax authorities in the requesting individual who founded the business, business managers complete the obligations and procedures of the relevant tax provisions of the tax legislation.
Article 5. Implementation 1. Business, organizations are activities that have been assigned to the tax authorities (tax office or Bureau direct Tax Management) prior to the time this circular effect remain unchanged.
Assigning tax authorities for the management of the new established businesses under the guidance of this circular was made to December 31, 2016.

From 01/01/2017, implementation of the State budget Law No. 83/2015/QH13, the Ministry of finance will have specific instructions about assigning Tax Agency management for businesses to implement.
2. Business, established organizations are granted corporate code and assigned the genus tax management under the guidance of this circular, then have the business activities of regular exports subject to and the case was complete value added tax (refund of tax incurred value) according to the rules made the tax Bureau of tax management assignment for the task service related to tax refund under the provisions of the law on tax administration of the tax reimbursement decision authority.
3. Taxation responsibility to inform Tax authorities assigned to the content manager for the local businesses have been provincial people's Council decision referred to in paragraph 2 of article 3 of this circular to the Ministry of Finance (General Directorate of Taxes) to coordinate implementation.
Article 6. Effect 1. This circular has effect from October 10, 2015.
2. The written guidance on assigning tax management for business new heretofore established contrary to the provisions of this circular are abolished.
Article 7. Responsible for implementation 1. The total tax office is responsible for coordinating with the Department of business management-Ministry of planning and investment to implement the provision of the corporate code automatically under the provisions of this circular to ensure facilitation for business.
2. The tax administration is responsible for implementation, guide the assignment of tax management for business, check the implementation management assignment for business at the Tax Bureau, Tax Bureau according to the principle specified in the assignment of this circular.
3. The tax Bureau, Tax Bureau and other agencies, relevant organizations have a responsibility to make a full, thorough the provisions of this circular.
In the process of implementing if arise obstacles and propose timely reflection of the Ministry of finance to study the resolution.