[LEGAL ARTICLE]
Currently, many business owners are puzzled about the issue that their businesses are operating normally, but their tax codes are closed by the tax authorities because they are not operating at the headquarters. So what is the reason why businesses are closed tax codes and records and procedures to recover the corporate tax code, let's find out with Medlaw.

1️⃣ Pursuant to Article 17 of Circular 105/2020 / TT-BTC guiding tax registration, it is understandable that the reason for tax identification number closure of an enterprise is as follows:
Failure to respond to tax authorities' notices on the aforementioned issues when the tax authority sends second notice;
Not working at the registered business office: Establishment officers check the company's headquarters but see no signboards and no activity at the registered address;
Do not pay tax when it arises;
Failure to submit tax returns: because the director of the enterprise does not fully grasp the deadline for filing a tax return, leading to failure to submit a tax return for one or more consecutive periods;

2️⃣ In fact, many businesses do not pay attention to email responses to tax authorities or do not put up company signs at the headquarters, leading to tax code closure.
After knowing how to close the tax identification number, the enterprise should contact the tax agency for settlement. Enterprises need to prepare the following documents after contacting the tax authorities:
A written request for tax identification number restoration, made according to form No. 25 / DK-TCT;
Other related documents:
Minutes of meetings and decisions of the Members' Council, for two-member limited liability companies
Decision of the owner for one-member limited liability companies;
Minutes of the meeting and decisions of the General Meeting of Shareholders for a Joint Stock Company;
Power of attorney (if any);
Note: Enterprises should not perform the following tasks while their tax identification number is being paid:
Do not issue sales invoices or value added invoices;
Electronic declarations are not accepted:
+ Value added tax return, PIT declaration (if any);
+ Report on the use of invoices;
+ Types of annual settlement reports.

Above is the article "CAUSES THE TAX CODE CLOSED BY ENTERPRISE WITH NOTICE OF BUSINESS AT HEAD OFFICE". Customers who need free legal advice please message us on the Fanpage or contact us via hotline (84–28) 2253 7956, website www.medlaw.vn.