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What steps are to be followed to close the import-export tax code after the letter?

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The following steps are recommended:

  1. Destroy any financial balance invoices (value-added tax and/or export invoices) that have yet been issued;
  2. Finalize any overdue taxes;
  3. Finalize the personal income taxes and corporate income taxes requirements up till the actual date of proposed dissolution; and
  4. 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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