Instructions for tax registration and termination of tax codes for reorganized units

Tuy Hoa City Tax Team has just sent a document instructing the People's Committees of 12 wards, communes and administrative units in the city on tax registration and termination of tax codes (MST) in cases of organizational restructuring.

Accordingly, in the case of reorganization such as merger, consolidation, separation or dissolution, the unit must carry out tax registration procedures and terminate the validity of the tax code according to regulations. Specifically, the merged organization must complete the procedures for terminating the validity of the tax code at the directly managing tax authority. Meanwhile, the receiving organization must change the tax registration information within 10 working days from the date of receiving the new establishment license or equivalent document. The dossier includes: a declaration of adjustment and supplement of tax registration information according to form No. 08-MST with related documents attached.

In case the parent unit has dependent units, when the dependent unit terminates the tax code, a written notice must be sent to the tax authority. If the dependent unit is no longer able to fulfill its tax obligations, the parent unit must commit to taking over the responsibility of inheriting all remaining tax obligations.

In addition, taxpayers may only terminate the validity of their tax codes when they have fulfilled their tax obligations, paid all tax debts and submitted invoice reports as prescribed. The deadline for submitting the application for termination of tax codes is 10 working days from the date of the decision to terminate operations or dissolve.

Source: https://baophuyen.vn/kinh-te/202506/huong-dan-dang-ky-thue-cham-dut-hieu-luc-ma-so-thuedoi-voi-don-vi-sap-xep-lai-709104c/