On 12\/03\/2019, the General Department of Taxation issued Official Letter No.786\/TCT-KK guiding the transfer of business households to enterprises under Decree 108\/2018 \/ ND-CP. This Official Letter is valid on the issued day.
\nAccordingly, the principle of conversion from business households to enterprises is as follows:
\n–\tEnterprises converted from business households are granted new enterprise identification numbers according to their business registration certificates. The tax code of the household business is invalidated.
\n–\tTax code of Business Households, upon termination of validity, shall still be used as personal tax identification numbers of business household representatives.
\n–\tBusiness households must be responsible for fulfilling their tax obligations, in case they are not completed, they must:
\n\u2022\tInheriting all legal rights, obligations and benefits of business households according to regulations (if converted into small and medium enterprises)
\n\u2022\tBusiness owner (representative) is responsible for all of his assets for unpaid debts of business households, unless otherwise agreed upon (if converted into a responsible company). finite or joint stock company).
\nThus, Official Letter 786\/TCT-KK has timely contributed to solving problems of tax codes of business households and responsibilities of business households heads after converting to enterprises in time.<\/p>\n","protected":false},"excerpt":{"rendered":"
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