Official letter No. 3510/TCT-KK
dated September 22nd, 2022 of the General Department of Taxation regarding tax declaration during a taxpayer subject to enforcement of tax arrears by revocation of enterprise registration certificate
Posted: 3/10/2022 10:51:40 AM | Latest updated: 4/10/2022 2:57:54 PM (GMT+7) | LuatVietnam: 5551
The General Department of Taxation notes that in case an enterprise is subject to enforcement of tax arrears by revocation of the business registration certificate, it still has to submit tax declaration dossier because it does not belong to the cases exempt from submission of tax declaration dossier as prescribed at clause 3 Article 7 of Decree No. 126/2020/ND-CP .
If the enterprise fails to summit the tax declaration dossiers of tax periods during subject to the enforcement, now it has to additionally submit the tax declaration dossiers and shall be subject to penalties for late submission of tax declaration dossiers and subject to late payment interests (if any) according to the regulations at Decree No. 125/2020/ND-CP .
Ms Phuong Thao (VietlawOnline.com)
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