According to current regulations, there are only regulations related to tax administration for LLCs that register to temporarily suspend business operations as prescribed in Article 12.Circular 105/2020/TT-BTC as follows:

Notice of temporary suspension of operations or business or resumption of operations after temporary suspension of operations or business ahead of time

When temporarily suspending operations or business or continuing operations or business ahead of schedule, taxpayers must notify as prescribed in Clause 1 and Clause 2, Article 37 of the Law on Tax Administration, Article 4 of Decree No. 126/ 2020/ND-CP dated October 19, 2020 of the Government detailing a number of articles of the Law on Tax Administration and the following regulations:

1. Organizations, business households, and individual businesses that are not subject to business registration shall send Notice form No. 23/DK-TCT issued with this Circular to the directly managing tax agency within the deadline. stipulated in Point c Clause 1, Clause 3 and Clause 4 Article 4 of Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government detailing a number of articles of the Law on Tax Administration.

2. After the tax authority has issued a notice of taxpayer inactivity at the registered address, the enterprise or cooperative has been approved by the business registration authority or the cooperative registration authority to temporarily cease operations. doing business but still owe taxes and other revenues belonging to the state budget, or have committed violations of tax and invoice management laws before the time of inactivity at the registered address, the taxpayer must fulfill their obligations. Tax cases and missing invoices, comply with decisions and notices of tax administration agencies as prescribed in Clause 2, Article 4 of Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government regulating detailing a number of articles of the Law on Tax Administration.

As for the implementation of periodic environmental monitoring for LLCs temporarily suspending business operations, in the regulations ofLaw on Environmental Protection 2020 there are no regulations in guiding documents. However, there is the following answer, although the answer is based on previous regulations, businesses can refer to the spirit of this answer:

"The law on environmental protection belongs to the specialized legal system, so the affected subjects are organizations, individuals, and households whose production and business activities cause negative impacts on the environment. .

In case an enterprise has environmental records and procedures in accordance with the law on environmental protection but plans to temporarily suspend operations (not dissolve), the enterprise owner shall send a written notice to the parties. local environmental management agency, the agency that approves/certifies the project's environmental records to notify the content and reason for temporary suspension of operations, and update the environmental monitoring plan. periodically and sent to relevant agencies for monitoring and supervision according to the provisions of Clause 2, Article 54a of Decree No. 38/2015/ND-CP dated April 24, 2015 of the Government, supplemented in Clause 27 Article 3 of Decree No. 40/2019/ND-CP dated May 13, 2019 of the Government."

From the above regulations, in case the LLC temporarily suspends business operations, you need to contact the local environmental management agency so they can guide you through practical management procedures. of them, but in the current regulations there is no mention of this case.