Guidance on Completing Tax Obligations When Transferring a Household Business Registration
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Based on:Luật Quản lý Thuế số 38/2019/QH14 - Ministry of Finance
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Tax Sub-Department No. 9 of Da Nang City advises a case where the former household business owner (ID 049090022529) transferred the business registration but the tax system still shows incomplete tax obligations. The tax authority determined that the household business has taxpayer type NNT 0300310 and a primary business registration (bran_type=9); tax obligations have been fulfilled but the dissolution/cessation application has not yet been submitted to the Business Registration Authority. To resolve this, the former owner must submit a dissolution/business cessation application to the Business Registration Authority. Once the authority updates the status to 01, the tax authority can complete the process allowing new digital signature registration. Tax Sub-Department No. 9 Da Nang (phone: 0235.3851210) is available for direct contact.
Completing Tax Obligations When Transferring a Household Business
Responding authority: Tax Sub-Department No. 9, Da Nang City Case details: ID 049090022529 - Doctor-Lab Testing Center, Tam Ky Ward, Da Nang City
Identifying the Issue
The tax system shows:
- Taxpayer type: 0300310 (integrated with primary business registration, bran_type=9)
- Status: Tax obligations completed but dissolution/cessation application not yet submitted to the Business Registration Authority (BRA)
- System allows household business closure and new household business registration at status 03 (similar to a company)
Required Steps
- Submit dissolution/cessation application to the Business Registration Authority where the old household business was registered
- The BRA updates the status to 01 (dissolved)
- After receiving notification of status 01, Tax Sub-Department 9 completes the process
- The former owner can then register a digital signature for the new company
Contact
- Tax Sub-Department 9, Da Nang City: 0235.3851210
- Thanh Khe District Tax Sub-Department: provides direct support for this case