Tax registration after a company is established

Reference situation:

A company has recently been established. The company has registered is seal to the Department of Planning and Investment. The company would like to consult lawyers about the procedures relating to tax after its establishment.

Legal grounds:

  1. Law on Enterprise 2014;
  2. Decree No. 78/2015/NĐ-CP;
  3. Circular No. 02/2019/TT-BKHĐT;
  4. Circular No. 139/2016/NĐ-CP on the business license fee
  5. Circular No. 302/2016/TT-BTC guiding on the business license fee
  6. Circular No. 45/2013/TT-BTC guiding on the use, management, and depreciation of fixed assets
  7. Circular No. 200/2014/TT-BTC guiding the business accounting regime

Our legal advice:

If the company does not conduct conditional business lines, the company can operate its business after it is established and have its seal. However, the company also needs to carry out procedures relating to tax to comply with the law and to avoid being sanctioned administratively.

After the company is established, the company should carry out the following activities:

  • Declaring and paying business license fee
  • Declaring value-added tax, corporate income tax, and personal income tax
  • Notifying the issuance of electronic invoice
  • Selecting an accounting regime, and a method of the depreciation of fixed assets

Click here to refer to the detailed procedures for tax registration after establishment. 

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