On 12/03/2019, the General Department of Taxation issued Official Letter No.786/TCT-KK stipulating guidelines on transferring households to enterprises in accordance with Decree No. 108/2018/ND-CP.
Accordingly, Official Letter No. 786 / TCT-KK has specified the handling of converted business registration dossiers from business households received from the national information system, specifically as follows:
Firstly, when receiving the business registration transaction (transaction 01) of the National Information System on business registration (business registration system), there is information of a household business transformed into an enterprise: Information system tax to check the registration information of the enterprise, at the same time, to compare the information of the certificate of business registration before transforming it into an enterprise, comparing the information of the certification of the individual business households (people’s identity cards, citizenship or passport) transmitted by the business registration system with tax registration information of business households.
Secondly, after checking, the tax information system returns results for the system of business registration as follows:
– In case the business registration information changes from full business to proper: tax information system pays information about the enterprise code and the tax office directly managing the enterprise for the enterprise registration system.
– In case of incomplete business registration information converted from business households, it is not correct: tax information system returns results without issuing enterprise code and informs the registration system for error to the registration agency Business notices to complete businesses according to regulations.
From here, it can be seen that, from March 12, 2019, the General Department of Taxation has issued guidelines for Tax Departments of provinces and cities under central authority to implement the Law to support small and medium enterprises in the establishment of small and medium enterprises on the basis of conversion from business households.
This regulation has contributed to Minimize administrative procedures in the establishment of small and medium enterprises on the basis of conversion from business households, implementation of public and transparent guidelines of the State in enterprise management, especially small and medium enterprises.