Exchange of warnings about tax offences

1. Warnings about tax offences on National Enterprise Registration Information System include:

a) Enterprise managers who are suspected of criminal offenses and under investigation as prescribed by regulations of law on criminal proceedings and regulations of law on taxation.

b) Any enterprise whose manager, member of the Board of members, member of the Board of Directors, or general partner was previously the owner of another private enterprise, or the Chairperson of the Board of members or the Chairperson of the Executive Board or Director or General Director of another limited liability company or joint-stock company, or a general partner of another partnership, or a legal representative of another enterprise that is no longer operating at the registered address according to the tax authority’s notification.

c) Any enterprise established against the Law on Enterprises such as an owner of a private enterprise or business household not allowed to establish another private enterprise, a general partner not allowed to establish a private enterprise or hold the position of general partner of another partnership.

2. General Department of Taxation has the responsibility to provide information about founders of enterprises and managers of enterprises for Business Registration Department – The Ministry of Planning and Investment to update the warnings on National Enterprise Registration Information System.

3. When receiving applications for enterprise registration, business registration authority must check for the cases mentioned in Clause 1 of this Article and cooperate with tax authorities in requesting enterprises’ founders and managers to complete tax procedures and fulfill tax obligations according to regulations of law on taxation.

Article 5. Implementation

1. Supervisory tax authorities of organizations and enterprises appointed before the effective date of this Circular shall remain unchanged.

Appointment of supervisory tax authorities of new enterprises prescribed in this Circular shall be carried out until December 31, 2016.

From January 01 2015, pursuant to the Law on State budget No. 83/2015/QH13, the Ministry of Finance shall provide specific guidance on appointment of supervisory tax authorities of enterprises.

2. With regard to enterprises and organizations that are issued with enterprise ID numbers and under supervision of Sub-departments of taxation of districts as prescribed in this Circular, then eligible for refund of VAT because of regular exports, Departments of Taxation shall be appointed to supervise tax refund issues according to regulations on the power to issue decisions on tax refund of the Law on Tax administration.

3. Every Department of Taxation has the responsibility to send information about appointment of supervisory tax authorities of enterprises in the province as decided by the People’s Council of the province as prescribed in Clause 2 Article 3 of this Circular to the Ministry of Finance (General Department of Taxation).

Article 6. Effect

1. This Circular comes into force from October 10, 2015.

2. Instructional documents on appointment of supervisory tax authorities of new enterprises that contravene this Circular are annulled.