IT ' S SMART

Guide the licensing of the new established enterprise number and management of the management tax authority on the business

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Tax Management Base 78 /2006/QH11 and the Amendment Law adds some of the provisions of the Digital Tax Management Law 21 /2012/QH13;

The State Budget Law Base and the Enforced Guidelines;

Investment Law Base 67 /2014/QH13;

The National Enterprise Law Base 68 /2014/QH13;

Base of Protocol 215 /2013/ND-CP December 23, 2013 of the Government regulates the function, mandate, jurisdiction and organizational structure of the Ministry of Finance;

Implementing the Government's 19 /NQ-CP on 12 March 2015 of the Government on missions, the solution primarily continues to improve the business environment, raising the national competition capacity two years 2015 -2016;

Consider the Attorney General's recommendation.

The Minister of Finance guidance on the granting of the number of businesses automatically according to the electronic method and the management of the management tax authority on the business as follows:

What? 1. Range and subject applicable

1. The adjustment range

a) This information guidance on the level of enterprise number of businesses automatically follows the electronic method on the Tax Registration System of the General Tax Directorate and exchange tax registration information with the National Information System of Enterprise Registration as defined by the Corporate Law. And the current tax management law.

b) This information guidance on the division of tax management of the tax authority on the business, branch, unit subordination of the business established under the provisions of the Enterprise Law, including the circumstances: new establishment; reorganization of the business, etc. enterprise (division, separation, merge, mergers and transformation of enterprise type); changing the location of the headquarters of the province, the Central City.

The division of the management tax authority on the newly established new established business at this Smart is applicable since the date of the effective date of the law. For businesses that have been assigned the management tax authority before the time of this Smart to be enforced, continue to do so, or by the decision of the Provincial People's Committee to report and be Provincial People's Council. Passed.

2. Subject applies

This information applies to organizations, following individuals:

a) The Tax Authority is: Total Tax Directorate, Provincial Tax Service, District Tax Expenditures;

b) Provincial Business Registry;

c) The organization, the individual who performs the registration of the business under the provisions of the Enterprise Law;

d) organizations, individuals with other ties.

What? 2. The self-implementation of the automatic enterprise number

1. The principle of an automatic enterprise number

The licensing of the number of businesses is made automatically by electronic method on the Tax Registration System of the Tax Directorate immediately on the working day by the Corporate Law and Tax Management Law since the full, valid from the Management System. National information about corporate registration.

2. Performance

The electronic transaction information base of the newly established registration business was transmitted by the National Information System of the Enterprise Registry, the Tax Registration System of the Directorate of Taxation automatically fulfills the full, accurate, legal, and accurate audit of the information. related information on the business registration filing under the regulations of the Enterprise Law and Tax Management Law.

a) The case of full, correct information:

Automatic creation of the number of businesses and implementing a direct tax agency distribution management of the business (Internal Revenue, Taxation of Taxation) in accordance with the Resolution devolve Resolution of the Provincial People's Council and in accordance with the provisions of the Tax Management Law.

Automatically transmit information about the number of businesses, information the Tax Authority directly management of the business to the National Information System on Enterprise Registration.

b) The case of incomplete information (lack of required instructions) or does not follow the correct regulation:

Automatically create notification of incomplete information, incorrect regulations;

Automatically transmit information to the National Information System on Enterprise registration to the Business Subscription Agency informing the business, making adjustments, adding business registration records in accordance with the regulation.

3. After receiving the results of the business code level and the information about the Tax Authority directly administered by the Tax Agency, the Business Registration Authority performs the Business Registration Certificate, while printing the Online Tax Authority Notice of the Tax Authority. take up management and pay the same business registration results for the business that knows to perform procedures, obligations on the prescribed tax.

What? 3. Deliver Corporate Direct Tax Authority

1. Principles of the Direct Tax Authority management of the business to the business

a) The division of the management tax authority on the business is carried out on the Tax Registration System of the General Tax Directorate and at the same time as the business number level.

The taxpayer ' s information base tax authority on the registration of a business established by the Business Registry passed through the electronic form to implement the management of the management tax authority on the business.

b) In accordance with the management capacity of the taxable tax authority, the provisions of the State Budget Law on the jurisdiction of management, hierarchy of local income and in accordance with the provisions of the existing Tax Management Law;

c) In accordance with the business operations organization of the business, the characteristics of each local, region, domain across the country.

2. The base of the principles of managing the management tax authority on the business stipulated at paragraph 1 This and the content allocation of revenues raised at the Resolution of the Provincial People's Council, the Internal Revenue Service in coordination with the Finance Department and related agencies. The official construction of the management of the management tax agency for the newly established business on the site of this Smart City regulator, reported the Provincial People's Committee to consider the Provincial People's Council to decide:

To ensure the successful delivery of the Tax Registration System of the General Tax Service is automatically implemented, the formula for the distribution of the management tax on the new established business is essentially the basis of the taxpayer's information on the established registration records. business from the Business Registry. When building the management of the management of the Tax Authority for the new establishment business, it is necessary to note some of the following content:

a) The Direct Tax Authority manages for businesses:

A.1) State business.

The business has a part of the state's contribution, the local Bureau of Actual Situation Tax, and provisions at paragraph 1 and paragraph 2 of this to propose a management of the management of the management tax on the business;

A.2) The business has foreign investment capital; BOT project business, BTO, BT funded by the investor to design, build, operate, manage project work and to implement another project under the rule of investment law;

A.3) Corporate accounting business, enterprises operate on multiple venues (such as hydropower, postal, telecommunication, basic building etc.); businesses have large business scale; businesses have budgetary revenues distributed to many provincial-level locations. Or many district-level addresses in the same province, the city is inherited by law.

A business that has a business in the industry, a specialty business, has a complex legal character such as: financial activity, banking, insurance, securities, real estate business, accounting, accounting, legal activity, mining. The local real situation tax department and tax management principles stated at 1 Article to propose a management of the management tax authority on the business;

b) The direct tax detail management of the remaining businesses has a business production site on the district table.

What? 4. Exchange of information warning cases of violation of tax law

1. The cases of violation of a warning tax on the National Information System on Enterprise registration include:

a) Individuals who are a business manager with signs of criminal law, have been investigated by the tax agency as prescribed by law on criminal proceedings and tax legislation.

b) The business has the individual as the "business manager" or member of the Board Member, member of the Board of Directors or member of the title that previously these individuals are business owners (for private enterprise); Chairman of the board of directors. Co-member, chairman of the board, the director, general manager (for the LLC, the holding company); a signage member (for the company of the name) and the law-based representative of the business was notified by the tax authorities. business is no longer business in the registered address with the state governing body.

c) The business is opposed to the provisions of the Enterprise Law as: personally, private enterprise owners, business owners are not privately owned and vice-versa; corporate members are not privately owned or owned by private business owners. a member of the name of the other company.

2. The Total Tax Directorate is responsible for providing information about the individual who founded the business, the business manager due to the Tax Authority of One Article to the Office of Business Registration Management-the Department of Planning and Investment updates the list of warnings. on the National Information System on Enterprise registration.

3. Business Subscription Agency for the reception of a business registration record is responsible for testing, sweeping the states stated at 1 Article and in coordination with the relevant Tax authorities in the personal requirement of the establishment of the business, the person said. The business management completes the obligations and procedures on the relevant tax on the provisions of the tax legislation.

What? 5. The Organization

1. Enterprise, an active organization that has been assigned a management tax agency (Internal Revenue or Taxation Administration) before this time of passage is in effect.

The distribution of the management of the Tax Authority to the new established business in the direction of the LIT was made to 31 December 2016.

From 01/01/2017, implementation of State Budget Law 83 /2015/QH13, The Ministry of Finance will have specific guidance on the division of the Management Tax Agency for the business to implement.

2. Enterprise, established organization is granted the number of business codes and assigned to the management of the Management Tax Administration in the guidelines at this Smart, then there is a regular export business manufacturing activity under the subject and the value of the value added tax. increase (the value of increased value tax) in accordance with the regulation of tax management tax on the duties associated with tax returns under the provisions of the Tax Management Act on the jurisdiction of the tax refund decision.

3. The Tax Department is responsible for announcing the assignment of the management of the Tax Authority to the business on the site that has been decided by the Provincial People ' s Council at 2 Article 3 This Information on the Ministry of Finance (Total Tax Directorate) to co-ordinate the implementation.

What? 6. Effect of execution

1. This message is effective from 10 October 2015.

2. The guidelines for the allocation of tax management to newly established new established businesses against the provisions at this Notice are abolished.

What? 7. Responsibility

1. The General Directorate of Taxation is responsible for coordinating with the Business Registration Administration-the Ministry of Planning and Investment that implement the granting of the granting of the number of automatic enterprises automatically under the regulation at this Guarantee Guarantee to the Enterprise.

2. The Tax Directorate is responsible for deployment, instructs the assignment of tax management to the business, examining the implementation of management of management to the business at the Internal Revenue Service, the Tax Expenditures under the principles of regulatory assignments in this Information.

3. Internal Revenue, Tax Expenditures, and agencies, organizations that are involved in full, radical responsibility for regulations at this level.

During the implementation process if the arise arise, the offer reflects in time for the Ministry of Finance to study, resolve ./.