After establishing a business, many business owners are still struggling or do not know what to do next as soon as they receive the results of the Enterprise Registration License and the seal so that they are not on the right track. regulations of the Enterprise Law and tax authorities.
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Enterprises do not understand that, as soon as the enterprise is licensed, on the Data System of the National Business Registration Portal, it is noted that the status of the enterprise is operating and the local tax authority manages also updated the status of the business. Therefore, if the enterprise does not timely implement the subsequent tax registration, it will be recognized by the tax authorities of the late tax declaration, late tax payment penalty (excise tax) and even code closure. tax number of the enterprise.
To better understand what to do after completing the business registration procedure, we summarize the basic steps that businesses need to complete below:
BUY NEWTEL-CA DIGITAL SIGNATURE DEVICE (CKS):
To Register for Electronic Taxation and Tax Reporting via the Internet
LIST OF SIGNS:
Businesses carry out signs and listing at the head office address (the signboard does not specify the size but must have all the following information: Business Name, Address, Business Number, Phone Number).
OPENING A BUSINESS BANK ACCOUNT:
Attached documents when opening a bank account:
01 notarized copy of “Business Registration Certificate”
01 notarized copy of DPL ID card
01 copy of the receipt of the receipt and the seal registration information posted
Bring your business seal when you come to the procedure and pay at least 3,100,000 VND to the account (In order to pay the license tax, the minimum account balance is 1,000,000 VND).
IMPLEMENTATION OF REGISTRATION OF ELECTRONIC TAXES:
Is a service to pay taxes directly on the Internet through the electronic portal of the Tax Agency in accordance with current regulations, including 02 steps:
4.1 After obtaining the Bank Account number of the Company / NH Name / Email / Phone number of the enterprise, the accountant will use the Equipment of the Supervisory Board to register the activation of the CKS via the Banking System network.
4.2 Request the Bank to sign and affix a seal certifying that the enterprise has registered to pay electronic tax
Register for electronic tax payment at one of the banks where the enterprise has registered to open a representative account for the enterprise (enterprises must have a digital signature device to register for electronic tax payment).
REGISTER INITIAL TAX PROFILE:
Number of 02 copies for each type of form
Pay the excise:
Newly established enterprises must submit their license tax returns within 30 days from the date of issuance of business registration certificates, according to the license form (01 / MBAI – Issued together with Circular No. 156./2013/ TT-BTC) and deduction for payment of excise tax from bank accounts of enterprises into the State budget through electronic tax payment
or deposit at the bank (Bank of BIDV or ARIBANK) or the state treasury (first time)
Enterprises wishing to use invoices and records to make 02 sets include:
02 forms Appendix II-1 Update account number information (Submit online business registration for Business Registration Office)
02 forms of license declaration (01 / MBAI – Issued together with Circular No. 156/2013 / TT-BTC)
02 Documents confirming payment of license tax
02 copies of Notice of approval of registration for payment of electronic tax via bank
02 copies of the Official Letter requesting the use of printing invoices
01 copy of the photo business license
01 copy of ID card of the legal representative
Copy of red book or household registration book (proof of address of the head office) and office lease contract (if renting office)
Within a maximum of 5 working days, the Tax Agency will check the location of the company’s head office and issue a decision. Enterprises are allowed to print VAT invoices or purchase 01 invoice at the tax authorities (Tax officials in charge the location where the enterprise places its head office address will contact the Enterprise to get down to the Location Verification Enterprise as well as to consider whether or not to allow the Enterprise to use the pre-printed invoice.
Case 1:
If the enterprise is approved to buy 01 invoice book at the tax office (not using the invoice for printing), the dossier of purchase of prepared invoice (02 sets) includes:
01 Making a Square Seal (A square stamp with full company information to close the invoice: Business name, Tax code, Company address)
02 Application for purchase of invoices
02 Commitment – Form No.: CK01 / AC (Circular No. 39/2014 / TT-BTC dated March 31, 2014)
02 Documents confirming payment of license tax
02 copies of the business registration license
02 copies of ID card of the legal representative
02 Notice of approval for use of VAT invoices purchased at tax authorities
Case 2:
If the business is approved to use the printing invoice:
Enterprises come to the Tax Agency to receive the Notice of Approval to print the invoice and contact the printer to print the invoice and issue the Notice at least 03 days before the invoice date.
PARTICIPATING IN SOCIAL-STATE-STI FOR THE EMPLOYEE IN THE ENTERPRISE
Reference: Social Insurance Law No. 58/2014 / QH13 dated November 20, 2014; Decree 88/2015 / ND-CP dated October 7, 2015, Decision No. 595 / QD-BHXH dated April 14, 2017 …
To have a plan to register for participation in social insurance for health workers and employees in the company