Tax Bureau Change

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Tax Registration of Suspense or Resumption of Business

In what condition shall the tax registration of suspense of business be performed?

Tax registration of suspense or resumption of business: any taxpayer or withholding agent, who temporarily suspends his business activity due to production or operation reason, shall go through formalities of tax registration of suspense of business in the organ of taxation, after receiving the approval made by the authorities concerned.

How do you proceed with the tax registration of suspending business?

 With the approval of suspense of business issued by sectors of industry and commerce or by the relevant competent authorities, you take and fill in Form of Verification and Approval of Application for Suspense of Business in the taxation office where deals with your application request and submit the sealed certificate of tax registration to the taxation office for approval
 Bring the Form of Verification and Approval of Application for Suspense of Business approved by the taxation office to proceed with formalities of suspense of business in the taxation organ where tax registration is conducted; following the verification and approval made by the organ of taxation, suspense of business is initiated, Tax Certificate must be sealed off, and Notice of Verification and Approval of Suspending Business will be issued
 Upon expiry of suspense of business, business shall be resumed in time. If period of suspense of business had to be prolonged under special circumstances, the taxpayer shall, prior to the expiry of suspense of business, apply for verification and approval from the competent organ of taxation which is in charge of his application request; otherwise he shall not prolong it. The taxpayer, who has not resumed his business after the expiry, shall be treated as an abnormal one, in compliance with regulations concerned

In what case shall the tax registration of resumption of business be carried out?

When the term of suspense of business expires, the taxpayer and the withholding agent shall duly proceed with formalities of tax registration of resuming business in the taxation organ where his suspense of business has been verified and approved.

How do you proceed with formalities of tax registration of resuming business?

 In case the taxpayer’s suspense of business expires, he shall bring Notice of Verification and Approval of Suspending Business and Report of Application for Resuming Business to apply for resuming business in the competent taxation organ responsible for his request.
 Once the taxation organ has verified and approved his application, he will issue Form of Getting Back Certificate of Resumption of Business to the taxpayer.
 The taxpayer and the withholding agent fill in and submit Form of Getting Back Certificate of Resumption of Business.
 After the organ of tax registration has approved and confirmed that there is no error on the Form, he will go through the formalities of resuming business and return the taxpayer Tax Certificate
 The taxpayer and the withholding agent bring Tax Certificate and Form of Getting Back Certificate of Resumption of Business to deal with procedures of taxpaying declaration in the competent taxation organ responsible for his application.