Tiếng Việt
中文An accounting service enterprise that suspends its business must, upon resuming operations, notify the Ministry of Finance in writing and ensure it meets the prescribed conditions (Clause 3, Article 10 of Circular 297/2016/TT-BTC). Information on the suspension is published on the Ministry of Finance’s website. The time limit for notifying the suspension follows Clause 1, Article 66 of the Law on Accounting (as amended by Law 56/2024/QH15).
1. Which authority must be notified upon resuming operations?
Clause 3, Article 10 of Circular 297/2016/TT-BTC:
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“3. Upon resuming operations, an accounting service enterprise must ensure the conditions prescribed by law and must notify the Ministry of Finance in writing.”
Important note: during the suspension period, the enterprise may not conduct accounting services business. Providing accounting services during suspension is an act violating the rules on accounting service business (Point b, Clause 4, Article 14 of Circular 297/2016/TT-BTC).
2. Is the suspension published on the Ministry of Finance’s website?
Yes. Information on accounting service enterprises suspending business is published on the Ministry of Finance’s website. This publication helps customers and partners check the operating status of an accounting service enterprise before signing a contract.
3. What is the time limit for notifying the suspension?
Clause 1, Article 10 of Circular 297/2016/TT-BTC requires the enterprise to send the notice of suspension of accounting service business to the Ministry of Finance using the form in Appendix 8, within the time limit under Clause 1, Article 66 of the Law on Accounting (as amended and supplemented by Law 56/2024/QH15). Enterprises should proactively send the notice on time to avoid administrative penalties.
Notes on applying current legal provisions
Before resuming operations, the enterprise should review all conditions for accounting service business (representative, practicing accountants, capital, facilities, etc.), as the law requires “ensuring the prescribed conditions” at the time of resuming operations. You may contact an ANT Legal lawyer at 0966.475.966 for review and advice.
How can ANT Legal help?
ANT Legal advises on conditions for accounting service business, drafts suspension/resumption notices, and works with the Ministry of Finance when necessary.
For quick advice, you may contact a lawyer at 0966.475.966.
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