{"id":8497,"date":"2022-08-09T07:54:57","date_gmt":"2022-08-09T07:54:57","guid":{"rendered":"http:\/\/demo.moodbiz.vn\/?p=8497"},"modified":"2024-04-12T03:19:11","modified_gmt":"2024-04-12T03:19:11","slug":"cong-ty-dormant-va-nghia-vu-nop-ho-so-cua-ho-tai-singapore","status":"publish","type":"post","link":"https:\/\/jnt.asia\/en\/cong-ty-dormant-va-nghia-vu-nop-ho-so-cua-ho-tai-singapore\/","title":{"rendered":"C\u00d4NG TY DORMANT V\u00c0 NGH\u0128A V\u1ee4 N\u1ed8P H\u1ed2 S\u01a0 C\u1ee6A H\u1ecc T\u1ea0I SINGAPORE"},"content":{"rendered":"<p class=\"has-text-align-center has-medium-font-size\"><strong>C\u00f4ng ty Dormant l\u00e0 g\u00ec?<\/strong><\/p>\r\n\r\n\r\n\r\n<p>M\u1ed9t c\u00f4ng ty \u1edf tr\u1ea1ng th\u00e1i Dormant (tr\u1ea1ng th\u00e1i kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng) th\u01b0\u1eddng l\u00e0 m\u1ed9t c\u00f4ng ty kh\u00f4ng tham gia v\u00e0o ho\u1ea1t \u0111\u1ed9ng kinh doanh. Ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u00f3 c\u00f3 th\u1ec3 bao g\u1ed3m mua ho\u1eb7c b\u00e1n h\u00e0ng h\u00f3a, tr\u1ea3 c\u1ed5 t\u1ee9c ho\u1eb7c nh\u1eadn thu nh\u1eadp.<\/p>\r\n\r\n\r\n\r\n<p>M\u1ed9t doanh nghi\u1ec7p c\u00f3 th\u1ec3 c\u00e2n nh\u1eafc \u0111\u1ec3 c\u00f4ng ty c\u1ee7a h\u1ecd tr\u1edf th\u00e0nh Dormant n\u1ebfu, v\u00ed d\u1ee5, h\u1ecd quy\u1ebft \u0111\u1ecbnh t\u1ea1m d\u1eebng giao d\u1ecbch v\u00e0 ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng sau khi s\u1eb5n s\u00e0ng &#8211; v\u00ec Dormant ch\u1ec9 l\u00e0 tr\u1ea1ng th\u00e1i t\u1ea1m th\u1eddi.<\/p>\r\n\r\n\r\n\r\n<p>L\u00e0 ch\u1ee7 s\u1edf h\u1eefu doanh nghi\u1ec7p, b\u1ea1n n\u00ean l\u01b0u \u00fd r\u1eb1ng c\u01a1 quan qu\u1ea3n l\u00fd doanh nghi\u1ec7p v\u00e0 k\u1ebf to\u00e1n (ACRA) v\u00e0 C\u01a1 quan qu\u1ea3n l\u00fd doanh thu n\u1ed9i \u0111\u1ecba (IRAS) c\u00f3 c\u00e1ch \u0111\u1ecbnh ngh\u0129a kh\u00e1c nhau v\u1ec1 m\u1ed9t c\u00f4ng ty Dormant. Nh\u1eefng \u0111i\u1ec3m kh\u00e1c bi\u1ec7t n\u00e0y r\u1ea5t \u0111\u00e1ng ch\u00fa \u00fd v\u00ec ch\u00fang \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ngh\u0129a v\u1ee5 c\u1ee7a doanh nghi\u1ec7p trong vi\u1ec7c n\u1ed9p t\u1edd khai h\u00e0ng n\u0103m cho ACRA v\u00e0 b\u1ea3n khai thu\u1ebf cho IRAS.<\/p>\r\n\r\n\r\n\r\n<p class=\"has-text-align-center has-medium-font-size\"><strong>\u0110\u1ecbnh ngh\u0129a c\u1ee7a ACRA v\u1ec1 m\u1ed9t c\u00f4ng ty Dormant<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u0110\u1ecbnh ngh\u0129a c\u1ee7a ACRA v\u1ec1 c\u00f4ng ty Dormant quy \u0111\u1ecbnh r\u1eb1ng c\u00f4ng ty l\u00e0 <strong>m\u1ed9t c\u00f4ng ty Dormant trong kho\u1ea3ng th\u1eddi gian m\u00e0 kh\u00f4ng c\u00f3 giao d\u1ecbch k\u1ebf to\u00e1n n\u00e0o x\u1ea3y ra.<\/strong><\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\"><table><tbody><tr><td> <strong>Giao d\u1ecbch ph\u00e1t sinh<\/strong><\/td><td> C\u00e1c giao d\u1ecbch mang l\u1ea1i doanh thu ho\u1eb7c ph\u00e1t sinh chi ph\u00ed, nh\u01b0<br> &#8211; B\u00e1n h\u00e0ng h\u00f3a \u0111\u1ebfn kh\u00e1ch h\u00e0ng<br> &#8211; Mua t\u00e0i s\u1ea3n t\u1eeb nh\u00e0 cung c\u1ea5pB\u00e1n t\u00e0i s\u1ea3n (v\u00ed d\u1ee5: \u0111\u1ea5t \u0111ai, m\u00e1y m\u00f3c) cho m\u1ed9t b\u00ean th\u1ee9 ba<br> &#8211; Chia c\u1ed5 t\u1ee9c cho c\u1ed5 \u0111\u00f4ng<br> &#8211; Vay v\u1ed1n<\/td><td> &#8211; Ng\u01b0\u1eddi \u0111\u0103ng k\u00fd&nbsp; \u0110i\u1ec1u l\u1ec7 c\u00f4ng ty nh\u1eadn c\u1ed5 ph\u1ea7n t\u1eeb c\u00f4ng ty<br> &#8211; C\u00f4ng ty b\u1ed5 nhi\u1ec7m th\u01b0 k\u00fd<br> &#8211; C\u00f4ng ty b\u1ed5 nhi\u1ec7m ki\u1ec3m to\u00e1n vi\u00ean<br> &#8211; Duy tr\u00ec \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd<br> &#8211; Vi\u1ec7c l\u01b0u gi\u1eef s\u1ed5 s\u00e1ch v\u00e0 s\u1ed5 \u0111\u0103ng k\u00fd<br> &#8211; Vi\u1ec7c thanh to\u00e1n b\u1ea5t k\u1ef3 kho\u1ea3n ph\u00ed n\u00e0o (bao g\u1ed3m b\u1ea5t k\u1ef3 kho\u1ea3n ti\u1ec1n ph\u1ea1t ho\u1eb7c l\u00e3i su\u1ea5t ch\u1eadm thanh to\u00e1n) ph\u1ea3i tr\u1ea3 theo b\u1ea5t k\u1ef3 v\u0103n b\u1ea3n lu\u1eadt n\u00e0o.<\/td><\/tr><tr><td> <strong>K\u1ebft lu\u1eadn<\/strong><\/td><td> =&gt; C\u00f4ng ty kh\u00f4ng ph\u1ea3i Dormant<\/td><td> =&gt; C\u00f4ng ty v\u1eabn \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 Dormant<\/td><\/tr><\/tbody><\/table><\/figure>\r\n\r\n\r\n\r\n<p class=\"has-text-align-center has-medium-font-size\"><strong>\u0110\u1ecbnh ngh\u0129a c\u1ee7a IRAS v\u1ec1 m\u1ed9t c\u00f4ng ty Dormant<\/strong><\/p>\r\n\r\n\r\n\r\n<p>IRAS \u0111\u1ecbnh ngh\u0129a m\u1ed9t c\u00f4ng ty Dormant l\u00e0 m\u1ed9t c\u00f4ng ty kh\u00f4ng ti\u1ebfn h\u00e0nh b\u1ea5t k\u1ef3 ho\u1ea1t \u0111\u1ed9ng kinh doanh n\u00e0o v\u00e0 kh\u00f4ng nh\u1eadn \u0111\u01b0\u1ee3c b\u1ea5t k\u1ef3 kho\u1ea3n thu nh\u1eadp n\u00e0o trong kho\u1ea3ng th\u1eddi gian 12 th\u00e1ng.<\/p>\r\n\r\n\r\n\r\n<p>V\u00ed d\u1ee5: n\u1ebfu m\u1ed9t c\u00f4ng ty kh\u00f4ng ti\u1ebfn h\u00e0nh b\u1ea5t k\u1ef3 ho\u1ea1t \u0111\u1ed9ng kinh doanh n\u00e0o v\u00e0 kh\u00f4ng nh\u1eadn \u0111\u01b0\u1ee3c thu nh\u1eadp n\u00e0o v\u00e0o n\u0103m 2022, IRAS s\u1ebd x\u00e1c \u0111\u1ecbnh n\u00f3 l\u00e0 m\u1ed9t c\u00f4ng ty Dormant trong N\u0103m \u0110\u00e1nh gi\u00e1 (YA) 2023.<\/p>\r\n\r\n\r\n\r\n<p class=\"has-text-align-center has-medium-font-size\"><strong>C\u00e1c ngh\u0129a v\u1ee5 v\u00e0 mi\u1ec5n tr\u1eeb theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty Dormant<\/strong><\/p>\r\n\r\n\r\n\r\n<ol><li><strong>C\u00e1c ngh\u0129a v\u1ee5 ki\u1ec3m to\u00e1n theo lu\u1eadt \u0111\u1ecbnh v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo ACRA<\/strong><\/li><\/ol>\r\n\r\n\r\n\r\n<p><\/p>\r\n\r\n\r\n\r\n<p>M\u1ed9t c\u00f4ng ty Dormant \u0111\u01b0\u1ee3c mi\u1ec5n c\u00e1c y\u00eau c\u1ea7u ki\u1ec3m to\u00e1n theo lu\u1eadt \u0111\u1ecbnh.<\/p>\r\n\r\n\r\n\r\n<p>\u0110\u1ed1i v\u1edbi y\u00eau c\u1ea7u l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, c\u00f4ng ty Dormant ch\u01b0a ni\u00eam y\u1ebft (kh\u00f4ng ph\u1ea3i l\u00e0 c\u00f4ng ty con c\u1ee7a c\u00f4ng ty ni\u00eam y\u1ebft) \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u1ebfu \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/p>\r\n\r\n\r\n\r\n<ul><li>C\u00f4ng ty ho\u00e0n th\u00e0nh cu\u1ed9c ki\u1ec3m tra t\u00e0i s\u1ea3n \u0111\u00e1ng k\u1ec3&nbsp;<\/li><li>C\u00f4ng ty l\u00e0 c\u00f4ng ty Dormant k\u1ec3 t\u1eeb khi th\u00e0nh l\u1eadp ho\u1eb7c k\u1ec3 t\u1eeb khi k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh tr\u01b0\u1edbc<\/li><li>C\u00e1c gi\u00e1m \u0111\u1ed1c c\u1ee7a c\u00f4ng ty \u0111\u00e3 n\u1ed9p m\u1ed9t th\u00f4ng b\u00e1o cho ACRA n\u00f3i r\u1eb1ng c\u00f4ng ty \u0111\u00e3 kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng trong kho\u1ea3ng th\u1eddi gian li\u00ean quan<\/li><\/ul>\r\n\r\n\r\n\r\n<p><\/p>\r\n\r\n\r\n\r\n<p>Vi\u1ec7c ki\u1ec3m tra t\u00e0i s\u1ea3n \u0111\u00e1ng k\u1ec3 \u0111\u01b0\u1ee3c th\u1ecfa m\u00e3n n\u1ebfu t\u1ed5ng t\u00e0i s\u1ea3n c\u1ee7a c\u00f4ng ty t\u1ea1i b\u1ea5t k\u1ef3 th\u1eddi \u0111i\u1ec3m n\u00e0o trong n\u0103m t\u00e0i ch\u00ednh tr\u01b0\u1edbc \u0111\u00f3 (ho\u1eb7c n\u1ebfu c\u00f4ng ty l\u00e0 c\u00f4ng ty m\u1eb9, th\u00ec t\u1ed5ng t\u00e0i s\u1ea3n h\u1ee3p nh\u1ea5t c\u1ee7a t\u1eadp \u0111o\u00e0n) kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 500.000 \u0111\u00f4 la Singapore.<\/p>\r\n\r\n\r\n\r\n<p>Tuy\u00ean b\u1ed1 ng\u1eebng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a gi\u00e1m \u0111\u1ed1c ph\u1ea3i n\u00eau r\u00f5 nh\u1eefng \u0111i\u1ec1u sau:<\/p>\r\n\r\n\r\n\r\n<ul><li>C\u00f4ng ty \u0111\u00e3 kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng k\u1ec3 t\u1eeb khi th\u00e0nh l\u1eadp ho\u1eb7c k\u1ec3 t\u1eeb khi k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh tr\u01b0\u1edbc<\/li><li>Kh\u00f4ng c\u00f3 th\u00f4ng b\u00e1o n\u00e0o \u0111\u01b0\u1ee3c nh\u1eadn theo m\u1ee5c 201A (3) c\u1ee7a CA li\u00ean quan \u0111\u1ebfn n\u0103m t\u00e0i ch\u00ednh<\/li><li>K\u1ebf to\u00e1n c\u1ee7a c\u00f4ng ty v\u00e0 c\u00e1c h\u1ed3 s\u01a1 kh\u00e1c \u0111\u00e3 \u0111\u01b0\u1ee3c l\u01b0u gi\u1eef theo m\u1ee5c 199 c\u1ee7a CA.<\/li><\/ul>\r\n\r\n\r\n\r\n<p><\/p>\r\n\r\n\r\n\r\n<p>Xin l\u01b0u \u00fd r\u1eb1ng b\u1ea1n v\u1eabn ph\u1ea3i chu\u1ea9n b\u1ecb b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u1ebfu c\u00f4ng ty dormant c\u1ee7a b\u1ea1n l\u00e0:<\/p>\r\n\r\n\r\n\r\n<ul><li>M\u1ed9t c\u00f4ng ty ni\u00eam y\u1ebft<\/li><li>M\u1ed9t c\u00f4ng ty con c\u1ee7a m\u1ed9t c\u00f4ng ty ni\u00eam y\u1ebft kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng<\/li><li>M\u1ed9t c\u00f4ng ty ch\u01b0a ni\u00eam y\u1ebft kh\u00f4ng \u0111\u00e1p \u1ee9ng ki\u1ec3m tra t\u00e0i s\u1ea3n \u0111\u00e1ng k\u1ec3<\/li><\/ul>\r\n\r\n\r\n\r\n<p><\/p>\r\n\r\n\r\n\r\n<ol start=\"2\"><li><strong>N\u1ed9p t\u1edd khai l\u1ee3i nhu\u1eadn h\u00e0ng n\u0103m cho ACRA<\/strong><\/li><\/ol>\r\n\r\n\r\n\r\n<p><\/p>\r\n\r\n\r\n\r\n<p>C\u00e1c c\u00f4ng ty Dormant \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u ph\u1ea3i n\u1ed9p t\u1edd khai l\u1ee3i nhu\u1eadn h\u00e0ng n\u0103m v\u1edbi ACRA. Gi\u00e1m \u0111\u1ed1c, th\u01b0 k\u00fd c\u00f4ng ty ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n \u0111\u00e3 \u0111\u0103ng k\u00fd c\u00f3 th\u1ec3 n\u1ed9p t\u1edd khai n\u00e0y.&nbsp;<\/p>\r\n\r\n\r\n\r\n<p>L\u1ee3i nhu\u1eadn h\u00e0ng n\u0103m l\u00e0 m\u1ed9t bi\u1ec3u m\u1eabu \u0111i\u1ec7n t\u1eed ch\u1ee9a c\u00e1c th\u00f4ng tin chi ti\u1ebft quan tr\u1ecdng v\u1ec1 c\u00f4ng ty nh\u01b0 chi ti\u1ebft c\u1ed5 ph\u1ea7n, t\u00ean c\u1ee7a c\u00e1c c\u00e1n b\u1ed9 c\u00f4ng ty v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\r\n\r\n\r\n\r\n<p>Ngo\u00e0i ra, m\u1ed9t c\u00f4ng ty Dormant c\u00f3 th\u1ec3 n\u1ed9p t\u1edd khai l\u1ee3i nhu\u1eadn h\u00e0ng n\u0103m \u0111\u01b0\u1ee3c \u0111\u01a1n gi\u1ea3n h\u00f3a tr\u00ean c\u1ed5ng BizFile +. T\u1edd khai h\u00e0ng n\u0103m \u0111\u01b0\u1ee3c \u0111\u01a1n gi\u1ea3n h\u00f3a bao g\u1ed3m bi\u1ec3u m\u1eabu khai l\u1ee3i nhu\u1eadn h\u00e0ng n\u0103m nh\u01b0ng h\u1ea7u h\u1ebft th\u00f4ng tin \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111i\u1ec1n tr\u01b0\u1edbc.<\/p>\r\n\r\n\r\n\r\n<p>M\u1ed9t c\u00f4ng Dormant c\u00f3 th\u1ec3 n\u1ed9p b\u1ea3n khai l\u1ee3i nhu\u1eadn h\u00e0ng n\u0103m \u0111\u01a1n gi\u1ea3n h\u00f3a n\u1ebfu \u0111\u00e1p \u1ee9ng c\u00e1c y\u00eau c\u1ea7u sau:<\/p>\r\n\r\n\r\n\r\n<ul><li>C\u00f4ng ty \u0111\u00e3 tuy\u00ean b\u1ed1 m\u00ecnh l\u00e0 m\u1ed9t &#8220;c\u00f4ng ty t\u01b0 nh\u00e2n Dormant c\u00f3 li\u00ean quan&#8221; trong b\u00e1o c\u00e1o h\u00e0ng n\u0103m tr\u01b0\u1edbc \u0111\u00f3<\/li><li>C\u00f4ng ty kh\u00f4ng l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n<\/li><li>C\u00f4ng ty kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u1edbi ACRA<\/li><li>C\u00f4ng ty kh\u00f4ng thay \u0111\u1ed5i b\u1ea5t k\u1ef3 th\u00f4ng tin n\u00e0o \u0111\u00e3 n\u1ed9p tr\u01b0\u1edbc \u0111\u00f3 cho ACRA<\/li><\/ul>\r\n\r\n\r\n\r\n<p><\/p>\r\n\r\n\r\n\r\n<p>\u201cC\u00f4ng ty t\u01b0 nh\u00e2n Dormant c\u00f3 li\u00ean quan\u201d l\u00e0 m\u1ed9t c\u00f4ng ty Dormant kh\u00f4ng \u0111\u01b0\u1ee3c ni\u00eam y\u1ebft v\u00e0 kh\u00f4ng ph\u1ea3i l\u00e0 c\u00f4ng ty con c\u1ee7a m\u1ed9t c\u00f4ng ty \u0111\u00e3 ni\u00eam y\u1ebft. T\u00e0i s\u1ea3n c\u1ee7a m\u1ed9t c\u00f4ng ty nh\u01b0 v\u1eady c\u0169ng kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 500.000 \u0111\u00f4 la Singapore.<\/p>\r\n\r\n\r\n\r\n<p>N\u1ebfu c\u00f4ng ty Dormant c\u1ee7a b\u1ea1n kh\u00f4ng \u0111\u01b0\u1ee3c ni\u00eam y\u1ebft, l\u1ee3i nhu\u1eadn h\u00e0ng n\u0103m c\u1ee7a c\u00f4ng ty ph\u1ea3i \u0111\u01b0\u1ee3c n\u1ed9p trong v\u00f2ng 7 th\u00e1ng sau n\u0103m t\u00e0i ch\u00ednh. N\u1ebfu c\u00f4ng ty Dormant c\u1ee7a b\u1ea1n \u0111\u01b0\u1ee3c ni\u00eam y\u1ebft, t\u1edd khai l\u1ee3i nhu\u1eadn h\u00e0ng n\u0103m c\u1ee7a c\u00f4ng ty ph\u1ea3i \u0111\u01b0\u1ee3c n\u1ed9p 5 th\u00e1ng sau n\u0103m t\u00e0i ch\u00ednh.<\/p>\r\n\r\n\r\n\r\n<ol start=\"3\"><li><strong>N\u1ed9p t\u1edd khai thu\u1ebf v\u1edbi IRAS<\/strong><\/li><\/ol>\r\n\r\n\r\n\r\n<p><\/p>\r\n\r\n\r\n\r\n<p>Tr\u1eeb khi c\u00f4ng ty Dormant c\u1ee7a b\u1ea1n \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb thu\u1ebf, c\u00f4ng ty ph\u1ea3i N\u1ed9p t\u1edd khai thu\u1ebf doanh nghi\u1ec7p trong M\u1eabu C-S \/ C cho C\u00f4ng ty Dormant qua C\u1ed5ng th\u00f4ng tin myTax.<\/p>\r\n\r\n\r\n\r\n<ol start=\"4\"><li><strong>Xin mi\u1ec5n y\u00eau c\u1ea7u khai thu\u1ebf<\/strong><\/li><\/ol>\r\n\r\n\r\n\r\n<p><\/p>\r\n\r\n\r\n\r\n<p>Gi\u00e1m \u0111\u1ed1c, th\u01b0 k\u00fd c\u00f4ng ty ho\u1eb7c \u201cNg\u01b0\u1eddi ph\u00ea duy\u1ec7t\u201d thu\u1ed9c CorpPass c\u00f3 th\u1ec3 xin t\u1eeb b\u1ecf ngh\u0129a v\u1ee5 khai thu\u1ebf c\u1ee7a c\u00f4ng ty Dormant n\u1ebfu c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u01b0\u1ee3c th\u1ecfa m\u00e3n:<\/p>\r\n\r\n\r\n\r\n<ul><li>C\u00f4ng ty \u0111\u00e3 n\u1ed9p M\u1eabu C-S \/ M\u1eabu C c\u1ee7a m\u00ecnh, v\u1ec1 th\u00f4ng tin li\u00ean quan \u0111\u1ebfn c\u00e1c ho\u1ea1t \u0111\u1ed9ng tr\u01b0\u1edbc \u0111\u00e2y c\u1ee7a c\u00f4ng ty, ch\u1eb3ng h\u1ea1n nh\u01b0 doanh thu c\u1ee7a c\u00f4ng ty, l\u1ee3i nhu\u1eadn g\u1ed9p, c\u00e1c giao d\u1ecbch mua, th\u00f9 lao c\u1ee7a gi\u00e1m \u0111\u1ed1c, v.v., b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 t\u00ednh to\u00e1n thu\u1ebf cho \u0111\u1ebfn ng\u00e0y ng\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/li><li>C\u00f4ng ty kh\u00f4ng s\u1edf h\u1eefu b\u1ea5t k\u1ef3 kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u00e0o (v\u00ed d\u1ee5: b\u1ea5t \u0111\u1ed9ng s\u1ea3n, ti\u1ec1n g\u1eedi c\u1ed1 \u0111\u1ecbnh) ho\u1eb7c c\u00f3 \u0111\u01b0\u1ee3c b\u1ea5t k\u1ef3 kho\u1ea3n thu nh\u1eadp n\u00e0o t\u1eeb c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 m\u00e0 n\u00f3 s\u1edf h\u1eefu<\/li><li>C\u00f4ng ty \u0111\u00e3 \u0111\u01b0\u1ee3c h\u1ee7y \u0111\u0103ng k\u00fd Thu\u1ebf H\u00e0ng h\u00f3a v\u00e0 D\u1ecbch v\u1ee5 (GST) tr\u01b0\u1edbc khi n\u1ed9p \u0111\u01a1n xin mi\u1ec5n tr\u1eeb n\u1ebfu tr\u01b0\u1edbc \u0111\u00f3 c\u00f4ng ty \u0111\u00e3 \u0111\u0103ng k\u00fd GST<\/li><li>C\u00f4ng ty kh\u00f4ng \u0111\u01b0\u1ee3c c\u00f3 \u00fd \u0111\u1ecbnh b\u1eaft \u0111\u1ea7u kinh doanh trong v\u00f2ng 2 n\u0103m t\u1edbi.<\/li><\/ul>\r\n\r\n\r\n\r\n<p><\/p>\r\n\r\n\r\n\r\n<p>\u0110\u01a1n xin mi\u1ec5n y\u00eau c\u1ea7u khai thu\u1ebf c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c n\u1ed9p b\u1ea5t c\u1ee9 l\u00fac n\u00e0o th\u00f4ng qua C\u1ed5ng th\u00f4ng tin myTax.<\/p>\r\n\r\n\r\n\r\n<p>B\u1ea1n s\u1ebd nh\u1eadn \u0111\u01b0\u1ee3c k\u1ebft qu\u1ea3 c\u1ee7a \u0111\u01a1n \u0111\u0103ng k\u00fd t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd c\u1ee7a c\u00f4ng ty trong v\u00f2ng 2 th\u00e1ng n\u1ebfu \u0111\u01b0\u1ee3c g\u1eedi tr\u1ef1c tuy\u1ebfn.<\/p>\r\n\r\n\r\n\r\n<p>Khi c\u00f4ng ty c\u1ee7a b\u1ea1n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p mi\u1ec5n tr\u1eeb, b\u1ea1n s\u1ebd kh\u00f4ng c\u1ea7n ph\u1ea3i g\u1eedi m\u1eabu \u0111\u01a1n xin mi\u1ec5n tr\u1eeb h\u00e0ng n\u0103m cho IRAS.<\/p>\r\n\r\n\r\n\r\n<p>IRAS c\u0169ng s\u1ebd kh\u00f4ng ph\u00e1t h\u00e0nh M\u1eabu C ho\u1eb7c M\u1eabu C-S sau khi s\u1ef1 t\u1eeb b\u1ecf \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn. Vi\u1ec7c t\u1eeb b\u1ecf s\u1ebd ch\u1ec9 ch\u1ea5m d\u1ee9t khi c\u00f4ng ty c\u1ee7a b\u1ea1n ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u1edf l\u1ea1i.<\/p>\r\n\r\n\r\n\r\n<p class=\"has-text-align-center has-medium-font-size\"><strong>C\u00f4ng ty c\u1ea7n th\u1ef1c hi\u1ec7n nh\u1eefng b\u01b0\u1edbc n\u00e0o khi ho\u1ea1t \u0111\u1ed9ng tr\u1edf l\u1ea1i?<\/strong><\/p>\r\n\r\n\r\n\r\n<p>Sau khi c\u00f4ng ty Dormant c\u1ee7a b\u1ea1n b\u1eaft \u0111\u1ea7u kinh doanh ho\u1eb7c b\u1eaft \u0111\u1ea7u nh\u1eadn \u0111\u01b0\u1ee3c thu nh\u1eadp, b\u1ea1n s\u1ebd ph\u1ea3i th\u00f4ng b\u00e1o cho IRAS v\u1ec1 vi\u1ec7c ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng kinh doanh trong v\u00f2ng 1 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y b\u1eaft \u0111\u1ea7u kinh doanh. Vi\u1ec7c n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1eb1ng c\u00e1ch g\u1eedi email cho IRAS c\u00e1c chi ti\u1ebft sau \u0111\u1ec3 y\u00eau c\u1ea7u khai thu\u1ebf thu nh\u1eadp:<\/p>\r\n\r\n\r\n\r\n<p>Ti\u00eau \u0111\u1ec1 ch\u1ee7 \u0111\u1ec1: \u201c\u0110\u1ec1 xu\u1ea5t kinh doanh v\u00e0 y\u00eau c\u1ea7u Khai thu\u1ebf Thu nh\u1eadp Doanh nghi\u1ec7p\u201d<\/p>\r\n\r\n\r\n\r\n<p>T\u00ean v\u00e0 S\u1ed1 th\u1ef1c th\u1ec3 duy nh\u1ea5t (UEN) c\u1ee7a c\u00f4ng ty<\/p>\r\n\r\n\r\n\r\n<p>Ng\u00e0y b\u1eaft \u0111\u1ea7u kinh doanh tr\u1edf l\u1ea1i dd \/ mm \/ yyyy<\/p>\r\n\r\n\r\n\r\n<p>Ng\u00e0y nh\u1eadn c\u00e1c ngu\u1ed3n thu nh\u1eadp kh\u00e1c, v\u00ed d\u1ee5: l\u00e3i su\u1ea5t, c\u1ed5 t\u1ee9c, ti\u1ec1n thu\u00ea, v.v. (n\u1ebfu c\u00f3) \u1edf \u0111\u1ecbnh d\u1ea1ng dd \/ mm \/ yyyy<\/p>\r\n\r\n\r\n\r\n<p>Ho\u1ea1t \u0111\u1ed9ng ch\u00ednh m\u1edbi v\u00e0 ng\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thay \u0111\u1ed5i \u1edf \u0111\u1ecbnh d\u1ea1ng dd \/ mm \/ yyyy, c\u00f9ng v\u1edbi b\u1ea3n sao h\u1ed3 s\u01a1 kinh doanh th\u1ec3 hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng ch\u00ednh c\u1ee7a c\u00f4ng ty<\/p>\r\n\r\n\r\n\r\n<p class=\"has-text-align-center has-medium-font-size\"><strong>\u0110\u00f3ng c\u1eeda c\u00f4ng ty Dormant<\/strong><\/p>\r\n\r\n\r\n\r\n<p>N\u1ebfu b\u1ea1n mu\u1ed1n \u0111\u00f3ng c\u1eeda m\u1ed9t c\u00f4ng ty Dormant, c\u00f3 2 l\u1ef1a ch\u1ecdn c\u00f3 s\u1eb5n:<\/p>\r\n\r\n\r\n\r\n<ol><li>L\u00e0m th\u1ee7 t\u1ee5c ph\u00e1 s\u1ea3n\/thanh l\u00fd c\u00f4ng ty<\/li><li>\u0110\u00f3ng c\u1eeda&nbsp; c\u00f4ng ty kh\u1ecfi danh s\u00e1ch \u0111\u0103ng k\u00fd c\u00f4ng ty<\/li><\/ol>\r\n\r\n\r\n\r\n<p><\/p>\r\n\r\n\r\n\r\n<p>Vi\u1ec7c l\u1ef1a ch\u1ecdn l\u00e0m th\u1ee7 t\u1ee5c ph\u00e1 s\u1ea3n\/thanh l\u00fd c\u00f4ng ty l\u00e0 s\u1ef1 l\u1ef1a ch\u1ecdn t\u1ed1n k\u00e9m h\u01a1n v\u00ec c\u00f4ng ty s\u1ebd c\u1ea7n t\u00ednh \u0111\u1ebfn th\u00f9 lao c\u1ee7a ng\u01b0\u1eddi thanh l\u00fd. Tuy nhi\u00ean, n\u1ebfu c\u00f4ng ty c\u1ee7a b\u1ea1n m\u1ea5t kh\u1ea3 n\u0103ng thanh to\u00e1n, vi\u1ec7c ph\u00e1 s\u1ea3n l\u00e0 s\u1ef1 l\u1ef1a ch\u1ecdn duy nh\u1ea5t.<\/p>\r\n\r\n\r\n\r\n<p>M\u1eb7t kh\u00e1c, n\u1ebfu b\u1ea1n l\u00e0 gi\u00e1m \u0111\u1ed1c v\u00e0 mu\u1ed1n \u0111\u00f3ng c\u1eeda c\u00f4ng ty c\u1ee7a m\u00ecnh, b\u1ea1n n\u00ean ch\u1eafc ch\u1eafn r\u1eb1ng c\u00e1c v\u1ea5n \u0111\u1ec1 sau \u0111\u00e3 \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft v\u1edbi IRAS tr\u01b0\u1edbc khi g\u1eedi \u0111\u01a1n xin b\u00e3i nhi\u1ec7m l\u00ean ACRA:<\/p>\r\n\r\n\r\n\r\n<ul><li>T\u1edd khai thu\u1ebf thu nh\u1eadp c\u1ee7a c\u00f4ng ty \u0111\u01b0\u1ee3c n\u1ed9p cho \u0111\u1ebfn ng\u00e0y ng\u1eebng kinh doanh<\/li><li>T\u1ea5t c\u1ea3 c\u00e1c v\u1ea5n \u0111\u1ec1 v\u1ec1 thu\u1ebf c\u00f2n t\u1ed3n \u0111\u1ecdng \u0111\u00e3 \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft v\u1edbi IRAS (v\u00ed d\u1ee5: t\u1ea5t c\u1ea3 c\u00e1c truy v\u1ea5n do IRAS \u0111\u01b0a ra \u0111\u00e3 \u0111\u01b0\u1ee3c gi\u1ea3i \u0111\u00e1p v\u00e0 t\u1ea5t c\u1ea3 c\u00e1c \u0111\u00e1nh gi\u00e1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n thi\u1ec7n v\u00e0 thanh to\u00e1n)<\/li><li>GST \u0111\u00e3 b\u1ecb h\u1ee7y \u0111\u0103ng k\u00fd v\u00e0 kh\u00f4ng c\u00f3 v\u1ea5n \u0111\u1ec1 GST n\u00e0o c\u00f2n t\u1ed3n \u0111\u1ecdng.<\/li><\/ul>\r\n\r\n\r\n\r\n<p><\/p>\r\n\r\n\r\n\r\n<p>Sau \u0111\u00f3, gi\u00e1m \u0111\u1ed1c, th\u01b0 k\u00fd ho\u1eb7c \u0111\u1ea1i di\u1ec7n n\u1ed9p h\u1ed3 s\u01a1 \u0111\u00e3 \u0111\u0103ng k\u00fd c\u1ee7a c\u00f4ng ty Dormant c\u00f3 th\u1ec3 n\u1ed9p \u0111\u01a1n l\u00ean ACRA th\u00f4ng qua BizFile + \u0111\u1ec3 \u0111\u00f3ng c\u1eeda c\u00f4ng ty n\u1ebfu c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u01b0\u1ee3c \u0111\u00e1p \u1ee9ng:<\/p>\r\n\r\n\r\n\r\n<ul><li>C\u00f4ng ty \u0111\u00e3 kh\u00f4ng kinh doanh k\u1ec3 t\u1eeb khi th\u00e0nh l\u1eadp ho\u1eb7c \u0111\u00e3 ng\u1eebng kinh doanh<\/li><li>C\u00f4ng ty kh\u00f4ng c\u00f3 kho\u1ea3n n\u1ee3 ch\u01b0a thanh to\u00e1n n\u00e0o \u0111\u1ed1i v\u1edbi IRAS ho\u1eb7c b\u1ea5t k\u1ef3 c\u01a1 quan ch\u00ednh ph\u1ee7 n\u00e0o kh\u00e1c<\/li><li>Kh\u00f4ng c\u00f3 kho\u1ea3n ph\u00ed \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp doanh nghi\u1ec7p ch\u01b0a thanh to\u00e1n n\u00e0o<\/li><li>C\u00f4ng ty kh\u00f4ng tham gia v\u00e0o b\u1ea5t k\u1ef3 th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd n\u00e0o (trong ho\u1eb7c ngo\u00e0i Singapore)<\/li><li>C\u00f4ng ty kh\u00f4ng ph\u1ea3i ch\u1ecbu b\u1ea5t k\u1ef3 h\u00e0nh \u0111\u1ed9ng ph\u00e1p l\u00fd \u0111ang di\u1ec5n ra ho\u1eb7c \u0111ang ch\u1edd x\u1eed l\u00fd ho\u1eb7c th\u1ee7 t\u1ee5c k\u1ef7 lu\u1eadt<\/li><li>C\u00f4ng ty kh\u00f4ng c\u00f3 t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 hi\u1ec7n c\u00f3 t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u1ed9p \u0111\u01a1n v\u00e0 kh\u00f4ng c\u00f3 t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 c\u00f3 th\u1ec3 ph\u00e1t sinh trong t\u01b0\u01a1ng lai<\/li><li>T\u1ea5t c\u1ea3 ho\u1eb7c \u0111a s\u1ed1 (c\u00e1c) gi\u00e1m \u0111\u1ed1c \u1ee7y quy\u1ec1n cho ng\u01b0\u1eddi n\u1ed9p \u0111\u01a1n thay m\u1eb7t c\u00f4ng ty g\u1eedi \u0111\u01a1n xin b\u00e3i ch\u1ee9c.<\/li><\/ul>\r\n\r\n\r\n\r\n<p><\/p>\r\n\r\n\r\n\r\n<p>Qu\u00e1 tr\u00ecnh \u0111\u00f3ng c\u1eeda c\u00f4ng ty s\u1ebd m\u1ea5t \u00edt nh\u1ea5t 4 th\u00e1ng \u0111\u1ec3 ho\u00e0n th\u00e0nh.<\/p>\r\n\r\n\r\n\r\n<p class=\"has-text-align-right\"><strong>Auth. Alice Mac<\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng ty Dormant l\u00e0 g\u00ec? M\u1ed9t c\u00f4ng ty \u1edf tr\u1ea1ng th\u00e1i Dormant (tr\u1ea1ng th\u00e1i kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng) th\u01b0\u1eddng l\u00e0 m\u1ed9t [&hellip;]<\/p>","protected":false},"author":1,"featured_media":12613,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[158,125,137],"tags":[220,221,173,144,142],"_links":{"self":[{"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/posts\/8497"}],"collection":[{"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/comments?post=8497"}],"version-history":[{"count":1,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/posts\/8497\/revisions"}],"predecessor-version":[{"id":12634,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/posts\/8497\/revisions\/12634"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/media\/12613"}],"wp:attachment":[{"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/media?parent=8497"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/categories?post=8497"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/tags?post=8497"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}