In case the business household continues to do business before the announced deadline according to Clause 2, Article 91 Decree 01/2021/ND-CP as follows:

Temporarily suspend business, resume business before the deadline announced by the business household

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2. In case a business household temporarily suspends business and resumes business before the announced deadline, the business household shall send a written notice to the district business registration agency where the business household has registered at least 03 working days before suspending business or resuming business before the announced deadline. The notice must be accompanied by a copy of the minutes of the meeting of household members on the registration of temporary business suspension or resumption of business before the notified deadline in case household members register for household business. . After receiving the notice, the district-level Business Registration Authority will issue a receipt to the business household. Within 03 working days from the date of receiving the valid dossier, the district business registration agency shall issue a confirmation of the business household's registration for temporary business suspension, a confirmation of the business household's registration. Sign to continue doing business before the deadline notified to the business household.

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Besides, based on Clause 3, Article 4 Decree 126/2020/ND-CP stipulated as follows:

Tax management for taxpayers during temporary suspension of operations and business

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3. Taxpayers who continue to operate or do business on time as registered are not required to notify the agency where they have temporarily stopped operating or doing business according to regulations.

In case the taxpayer resumes operations and business before the deadline, he or she must notify the agency where the temporary suspension of operations and business has been registered and must fully comply with tax regulations and submit tax declaration documents. , submit reports on invoice usage according to regulations.

For taxpayers in the case specified in Point c, Clause 1 of this Article, notify the directly managing tax agency at least 01 working day before resuming operations and business before the deadline. term.

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In which point c clause 1 Article 4 Decree 126/2020/ND-CP stipulated as follows:

"c) For taxpayers who are organizations, business households, or individual businesses that are not subject to business registration as prescribed in Clause 2, Article 37 of the Law on Tax Administration, a notice of temporary suspension of operations and business shall be issued. business to the directly managing tax agency no later than 01 working day before temporarily suspending operations and business. The tax agency shall send a confirmation notice to the taxpayer about the time the taxpayer registered to temporarily suspend operations. , doing business no later than 02 working days from the date of receiving the taxpayer's notice. Taxpayers are allowed to temporarily suspend operations and business for no more than 1 year for 1 registration. In case the taxpayer tax is an organization, the total period of temporary suspension of operations and business shall not exceed 2 years for 2 consecutive registrations."

Therefore, according to the above provisions, case household business To continue doing business before the announced deadline, the business household shall send a written notice to the district business registration agency where the business household has registered at least 03 working days.

At the same time, business households must fully comply with tax regulations, submit tax declaration documents, and submit reports on invoice usage according to regulations.

However, for taxpayers who are business households in the case specified in Point c, Clause 1, Article 4 Decree 126/2020/ND-CP must notify the direct tax authority no later than 01 working day before continuing to operate or resume business ahead of time.