The reference process is as follows: the taxpayer (NNT) submits 2 documents requesting the restoration of the tax code (specifying the reason for restoring the tax code to continue operating at the registered address / Changing the operating address) according to the form in the current regulations at the one-stop service counter of the tax authority. After that, the NNT shall contact the following departments:
– Contact the Tax Inspection Team working on the status of the NNT’s operation.
– Contact the Tax Declaration-Accounting and Informatics Team to check the missing tax returns, sanction administrative violations for late tax returns and provide proof of full payment according to the sanctioning decisions and arising late payment interest (if any).
– Contact the Print Management Team to check on the use of invoices, sanction all violations of invoices and provide proof of having paid in full according to the sanctioning decisions and arising late payment interest (if any); Make notices to cancel invoices that are no longer valid (if any) or commit to not have used those invoices.
– Contact the Debt Collection and Enforcement Team: determine the outstanding tax amount, fine amount, late payment interest (if any) and provide proof of full payment and state budget; Release the notice of enforcement by revoking certificates and permits (if any).
* After the NNT fully complies with tax administrative violations, invoices, complete tax debts and verify the NNT’s operating status, the tax authority will send a notice and update the system on the results of the reinstatement of the company’s tax code.