On May 4th, 2019, General Department of Tax issued the Official Letter No.1763/TCT-KK. Whereby:
– In case Enterprise incurs import and export activities in operating period, it is required to have a written certification issued by General Department of Tax in the dossier for dissolution of the Enterprise in order to confirm the fulfillment of tax obligation.
– In case the Enterprise does not have import/export activities during its operating period, the confirmation of the fulfillment of tax obligation is not required to have in the dossier for dissolution of the Enterprise.
