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What steps are to be followed to close the import-export tax code after the letter?
Q&AThe following steps are recommended:
- Destroy any financial balance invoices (value-added tax and/or export invoices) that have yet been issued;
- Finalize any overdue taxes;
- Finalize the personal income taxes and corporate income taxes requirements up till the actual date of proposed dissolution; and
- Prepare these documents –
- A decision of dissolution;
- Minutes from the assets liquidation meeting;
- Latest annual, audited financial report (from the date of the decision of dissolution to the actual date of dissolution);
- Notice on the destruction of any unused invoices; and
- Any other relevant accounting/ tax documents.
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