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financial reports
Detailed report structure
The business dissolution dossier is an important legal document that needs to be prepared completely and accurately according to the law. Below is a detailed list of necessary documents and instructions on how to prepare them to…
Types of audit opinions and their significance
1. Documents submitted to the business registration authority:
- Notice of business dissolution (according to form)
- Dissolution decision of the Board of Directors/Shareholders' Meeting
- Minutes of the meeting of the Board of Directors/General Meeting of Shareholders on the dissolution of the enterprise
- Debt settlement plan (if any)
- List of creditors and paid debts (if any)
2. Documents submitted to tax authorities:
- Tax settlement declaration up to the time of dissolution
- Financial statements up to tax settlement time
- Application for cancellation of outstanding invoices and tax code cancellation
- Confirmation of no tax arrears (by tax authorities)
- Dissolution decision and other documents as required by the tax authorities.
3. Documents submitted to other agencies:
- Report on company dissolution to the Department of Planning and Investment
- Notice of social insurance payment for employees
- Notice of cessation of seal use to the police agency
- Specialized reports (if the business is in a specialized industry)
Download report form
Main forms according to legal regulations
1. Notice of business dissolution form:
- Appendix II-22 issued with Circular 01/2021/TT-BKHĐT
- Reference: Articles 208 and 210 of the 2020 Enterprise Law
2. Sample decision to dissolve the enterprise:
- The reason for dissolution, the deadline and method of debt payment must be clearly stated.
- Must have signature of legal representative
3. Application form for tax code cancellation
- Form 04/DK-TCT issued with Circular 105/2020/TT-BTC
- Attached is a list of unused invoices.
Instructions for reading and understanding reports
Common mistakes to avoid:
- Missing signature or seal of authorized person
- Incorrect forms or incomplete information in forms
- Failure to attach complete documentation to prove debt payment
- Submit dissolution documents when the business still owes taxes
- Failure to notify all creditors and relevant agencies
- No minimum period of 15 days from the date of sending the notice to the date of submitting the application is guaranteed.
- Financial statements are not prepared in accordance with regulations and do not reflect reality.
- Providing false information about the debt status of the enterprise
Dissolution document preparation support service from MAN
MAN provides professional business dissolution preparation services with a team of experts with more than 15 years of experience in the fields of accounting, tax and corporate law.
- Prepare complete dissolution documents according to the correct form and legal regulations.
- Review and check documents to ensure accuracy and completeness
- Consulting to resolve problems arising during the process of preparing documents
- Representative submits application and monitors progress
- Support explanation if there is additional request from state agencies