Difficulties in implementing joint business registration and tax registration for business households.

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On March 20, 2024, the General Department of Taxation issued Circular No. 1104/TCT-KK regarding challenges in receiving tax registration applications from business households.


Based on the provisions of Government Decree No. 01/2021/NĐ-CP on enterprise registration, in cases where business households fall under the category of temporary suspension of business or continue business operations beyond the announced period, the business households must send notifications to the district-level business registration authority.


Regarding the challenges and recommendations related to the acceptance of notifications for temporary suspension of business or continuation of business operations beyond the announced period by business households located in remote areas of districts under the jurisdiction of the business registration authority but not subject to the guidance of the General Department of Taxation.

The General Department of Taxation acknowledges these difficulties and will provide opinions to the Ministry of Planning and Investment for further study and consideration.


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