The VNET Trading Services Company Limited (in Hochiminh City) is completing dissolution procedures. From the date of establishment to the date of dissolution, the Company does not have activities of buying and selling goods with foreign enterprises under goods purchase and sale contracts, including activities of temporary import for re-exporting, temporary export for re-importing and exportation of goods.

Through the answering and receiving system to businesses’recommendations, the Company would like to ask,does the company need to make a confirmation of fulfillment of tax obligations for import and export activities in accordance with Clause 4, Article 17 of Circular 95/2016 / TT-BTC?

In this regard, the General Department of Taxation - Ministry of Finance has the following opinions:

Pursuant to the guidance in Clause 4, Article 17 of the Circular No. 95/2016 / TT-BTC dated June 28, 2016 of the Ministry of Finance entitled to tax registration:

Regarding this issue, the General Department of Taxation - Ministry of Finance has the following opinions:

Pursuant to the guidance in Clause 4, Article 17 of the Circular No. 95/2016 / TT-BTC dated June 28, 2016 of the Ministry of Finance entitled to tax registration:

“Article 17. Applications for TIN deactivation

4. For enterprises:

Documents on fulfillment of tax liabilities submitted to the tax authority by an enterprise before it files for bankruptcy at the business registration authority:

a) In case of voluntary dissolution, documents include:

- A dissolution decision;

- Meeting minutes;

- A document certifying fulfillment of tax liability associated with export and import issued by the General Department of Customs if the enterprise involves in export and import operation.

b) In case of dissolution associated with revocation of enterprise registration certificate or court’s decision, documents include:

- A dissolution decision;

- A copy/copies of decision on revocation of enterprise registration certificate or a court’s decision comes into force;

- A document certifying fulfillment of tax liability associated with export and import issued by the General Department of Customs if the enterprise involves in export and import operation...”.

Based on the above instructions:

- In case a company has import and export activities in the course of production and business activities, a dossier of TIN deactivation to dissolve the company must have a document certifying the completion of tax obligations for the company with import and export activities of the General Department of Customs;

- In case a business does not have import and export activities in the course of production and business, a dossier of TIN deactivation to dissolve the company is not required to have a written confirmation of fulfillment of obligations of taxes on import and export activities of the General Department of Customs.