Assigning tax authorities to manage newly established enterprises in Nghe An

(Baonghean.vn) - Nghe An Provincial People's Committee issued Decision (No. 51/2016/QD-UBND dated August 30, 2016) on criteria for assigning tax authorities to manage newly established enterprises in the area.

Article 1.Scope of regulation and applicable subjects:

1.Scope of adjustment:

Regulations on the assignment of tax management by provincial and district tax authorities to enterprises, branches and affiliated units of enterprises established under the provisions of the Enterprise Law, including the following cases: New establishment; enterprise reorganization (division, separation, consolidation, merger and conversion of enterprise type); change of head office address to another province or centrally-run city.

2.Applicable objects:

a) Tax authorities include: Provincial Tax Department, District Tax Department;

b) Organizations and individuals carry out business registration in accordance with the provisions of the Law on Enterprises;

c) Other relevant organizations and individuals.

Article 2.Criteria for assigning tax authorities directly managing enterprises:

1.Tax Department manages businesses:

a) State-owned enterprises;

b) Foreign invested enterprises;

c) BOT, BTO, BT project enterprises established by investors to design, construct, operate, manage project works and to implement other projects in accordance with the provisions of law on investment;

d) Enterprises accounting for the whole industry;

d) Enterprises operating in many locations (such as hydropower, post, telecommunications...); enterprises with business activities in specific industries and trades, such as: finance, banking, insurance, securities, real estate business;

e) Enterprises with regular export production and business activities;

g) Enterprises with charter capital of 10 billion VND or more.

2.Tax Departments of districts, cities and towns manage the remaining enterprises with production and business locations in the district.

Article 3.This Decision takes effect 10 days after the date of signing and is applicable until December 31, 2016.

Chief of Office of Provincial People's Committee, Directors of Departments, Heads of Provincial-level Branches and Sectors; Chairmen of District, City and Town People's Committees and relevant organizations and individuals are responsible for implementing this Decision.

TM. PEOPLE'S COMMITTEE

KT. Chairman

Vice Chairman of Provincial People's Committee

Le Xuan Dai

(signed)

LoadDecision No. 51/2016/QD-UBND dated August 30, 2016