JOINT CIRCULAR

JOINT CIRCULAR NO. 02/2007/TTLT-BKH-BTC-BCA OF FEBRUARY 27, 2007 ISSUED BY THE MINISTRIES OF PLANNING AND INVESTMENT, FINANCE, AND PUBLIC SECURITY ON THE MECHANISM FOR COORDINATION BETWEEN AUTHORITIES HANDLING BUSINESS REGISTRATION, TAX REGISTRATION, AND STAMP CARVING LICENSES FOR ENTERPRISES ESTABLISHED AND OPERATING UNDER THE ENTERPRISE LAW

Pursuant to Decree No. 88/2006/NĐ-CP dated August 29, 2006 of the Government on business registration;

Pursuant to Decree No. 58/2001/NĐ-CP dated August 24, 2001 of the Government on management and use of seals;

Pursuant to Decision No. 75/1998/QĐ-TTg dated April 4, 1998 of the Prime Minister on tax object codes;

The Ministry of Planning and Investment, the Ministry of Finance, and the Ministry of Public Security issue this Circular guiding the mechanism for coordination between authorities handling business registration, tax registration, and stamp carving licenses for enterprises established and operating under the Enterprise Law:

I. GENERAL PROVISIONS

1. Scope of Application

This Circular guides the mechanism for coordination among state management agencies in handling administrative procedures related to business registration, tax registration, and stamp carving licenses for enterprises established and operating under the Enterprise Law (hereinafter referred to collectively as administrative procedures); the procedure for registering new business establishment; registering branch and representative office operations; and registering changes to business registration content leading to changes in tax registration content or changes to enterprise, branch, and representative office seal designs.

Administrative procedures for business registration, tax registration, and stamp carving licenses not specified in this Circular shall continue to be implemented according to current regulations.

Organizations and individuals applying for business registration, tax registration, and stamp carving licenses may choose to apply the administrative procedures prescribed in this Circular or follow existing administrative procedures for business registration, tax registration, and stamp carving licenses.

Thông tư này áp dụng đối với tổ chức, cá nhân có liên quan đến hoạt động kinh doanh đối tượng thủy sản nuôi chủ lực trên lãnh thổ Việt Nam.

This Circular applies to organizations and individuals applying for business registration, tax registration, and stamp carving licenses when establishing new enterprises, branches, or representative offices, or changing business registration content, tax registration content, or seal designs; Departments of Planning and Investment, Tax Departments, and Provincial Police Departments directly under the Central Government.

3. Authority Receiving Applications and Issuing Results for Administrative Procedures

The Department of Planning and Investment of provinces and centrally-administered cities is the authority receiving applications and issuing results for administrative procedures as stipulated in this Circular.

Organizations and individuals can obtain application forms for business registration and tax declaration at the application submission location.

II. DOCUMENTATION, FEES, AND RESULTS ISSUANCE FOR ENTERPRISES IMPLEMENTING ADMINISTRATIVE PROCEDURES

1. Common Documentation Package

1.1. In the case of registering a new business establishment, branch, or representative office, the common documentation package includes the following documents:

- Business registration documents for establishing a new enterprise, branch, or representative office, as guided by Circular No. 03/2006/TT-BKH dated October 19, 2006 of the Ministry of Planning and Investment guiding certain aspects of business registration documentation, procedures, and processes pursuant to Decree No. 88/2006/NĐ-CP dated August 29, 2006 of the Government on business registration (hereinafter referred to as Circular No. 03/2006/TT-BKH).

- Tax registration documents for newly established enterprises (excluding copies of the Business Registration Certificate) as guided by Circular No. 10/2006/TT-BTC dated February 14, 2006 of the Ministry of Finance guiding the implementation of Decision No. 75/1998/QĐ-TTg dated April 4, 1998 of the Prime Minister on tax object codes (hereinafter referred to as Circular No. 10/2006/TT-BTC).

1.2. In the case of changing business registration content leading to changes in tax registration content or seal design for enterprises, branches, or representative offices, the common documentation package includes the following documents:

- Documents for changing business registration content as guided by Circular No. 03/2006/TT-BKH.

- Documents for changing tax registration of enterprises (excluding copies of the Business Registration Certificate) as guided by Circular No. 10/2006/TT-BTC.

2. Fees and Receipts for Documentation

Upon receipt of the application, the Department of Planning and Investment collects the business registration fee as prescribed, and simultaneously issues a receipt according to the model attached as Appendix I to this Circular, which is then handed over to the enterprise.

3. Issuance of Results

3.1. Time Limit for Issuing Results:

For the case of registering a new business establishment: within a maximum period of 15 working days from the date of receiving complete and valid documentation, the Department of Planning and Investment will issue the results of administrative procedures to the enterprise.

For the cases of registering branch and representative office establishments; changing business registration content leading to changes in tax registration content or seal design for enterprises, branches, or representative offices: within a maximum period of 12 working days from the date of receiving complete and valid documentation, the Department of Planning and Investment will issue the results of administrative procedures to the enterprise.

3.2. Results of Administrative Procedure Processing Include:

- Business Registration Certificate: Business Operation Registration Certificate for Branches and Representative Offices;

- Tax Registration Certificate;

- Stamp Carving License.

When collecting the results, the legal representative of the enterprise or the head of the branch or representative office must personally sign the Business Registration Certificate, Business Operation Registration Certificate for Branches and Representative Offices, and the Result Delivery Receipt according to the model attached as Appendix II to this Circular.

If requested, the legal representative of the enterprise may receive the Business Registration Certificate before receiving the results of tax registration processing and stamp carving license issuance.

III. COORDINATION IN HANDLING ADMINISTRATIVE PROCEDURES AMONG AUTHORITIES

1. Time Limits for Handling Administrative Procedures at Authorities

1.1. In the case of registering a new business establishment

a) Within nine working days from the date of receipt of the valid business registration dossier, the Department of Planning and Investment shall send a copy of the Business Registration Certificate along with the tax registration documents of the enterprise to the Provincial Tax Service and send a copy of the Business Registration Certificate or the Branch Operation Registration Certificate or Representative Office Registration Certificate signed and stamped by the Head of the Business Registration Department to the Public Security Department of the province or centrally governed city.

b) Within five working days from the date of receipt of the tax registration dossier of the enterprise, the Provincial Tax Service shall send the result of the tax registration process to the Department of Planning and Investment.

c) Within five working days from the date of receipt of a copy of the Business Registration Certificate of the enterprise, the Public Security Department of the province or centrally governed city shall send the result of the seal engraving permit issuance process to the Department of Planning and Investment.

1.2 In cases of registering for branch establishment, representative office establishment, or changes to registered business content that lead to changes in tax registration content or business seal design.

a) Within six working days from the date of receipt of the valid business registration dossier, the Department of Planning and Investment shall send a copy of the Business Registration Certificate signed and stamped by the Head of the Business Registration Department to the Public Security Department of the province or centrally governed city and send a copy of the Business Registration Certificate along with the tax change documents of the enterprise to the Provincial Tax Service.

b) Within five working days from the date of receipt of the tax registration dossier of the enterprise, the Provincial Tax Service shall send the result of the tax registration process to the Department of Planning and Investment.

c) Within five working days from the date of receipt of a copy of the Business Registration Certificate of the enterprise, the Public Security Department of the province or centrally governed city shall send the result of the seal engraving permit issuance process to the Department of Planning and Investment.

1.3 In cases where the enterprise registers changes to its business content that require changes to tax registration but do not affect the business seal design.

a) Within six working days from the date of receipt of the valid business registration dossier, the Department of Planning and Investment shall send a copy of the Business Registration Certificate signed and stamped by the Head of the Business Registration Department together with the tax change documents of the enterprise to the Provincial Tax Service.

b) Within five working days from the date of receipt of the tax change dossier of the enterprise, the Provincial Tax Service shall send the result of the tax registration process to the Department of Planning and Investment.

2. Transfer of Dossiers

Depending on the actual conditions of each locality, dossier transfer may be implemented through one of the following methods:

2.1 For localities with a small volume of business registration dossiers, the Department of Planning and Investment shall assign staff responsible for transferring and receiving dossiers from the Department of Planning and Investment to the Provincial Tax Service and Public Security Departments of the provinces or centrally governed cities to ensure timely administrative procedures for enterprises as stipulated in this Circular.

2.2 For localities with a large number of business registration dossiers, the transfer and delivery will be carried out by individuals or organizations providing daily courier services based on contracts with the Department of Planning and Investment.

2.3 For localities with sufficient information technology conditions, it is encouraged to apply information technology to shorten the time required to handle administrative procedures for enterprises.

The costs of office supplies and dossier transfer and delivery fees shall be borne by the Department of Planning and Investment based on the revenue balance from business registration fees allowed to retain and the operational budget of the Department of Planning and Investment.

3. Responsibilities of Authorities

3.1 The Department of Planning and Investment shall publicly post at the dossier reception location the models of application forms for administrative procedures, the necessary documents in the dossier as specified in point 1, Section II of this Circular; the procedure for handling administrative procedures and other essential matters related to business registration, tax registration, and seal engraving permit issuance; provide sample dossiers and guide enterprises on the procedural steps.

3.2 The Provincial Tax Service and Public Security Departments shall be responsible for guiding the procedures and providing relevant document templates related to tax registration and seal engraving to the Department of Planning and Investment for provision to enterprises to facilitate their procedures.

3.3 Authorities shall cooperate promptly to resolve any difficulties or complaints from organizations or individuals regarding business registration, tax registration, and seal engraving permit applications.

IV. IMPLEMENTATION

1This Circular shall take effect fifteen days from the date of publication in the Official Gazette.

2. The People's Committees of the provinces and centrally governed cities shall be responsible for directing, guiding, and supervising the implementation of the coordination mechanism among authorities handling business registration, tax registration, and seal engraving permit issuance at the local level to minimize the time required for administrative procedures.

3The Department of Planning and Investment, Provincial Tax Services, and Public Security Departments of the provinces and centrally governed cities shall be responsible for implementing this Circular.

4. The Ministry of Planning and Investment, Ministry of Finance, and Ministry of Public Security shall establish a Task Force to monitor, compile, and report on the implementation results and propose timely guidance solutions.

Respectfully submitted to: The State Bank of Vietnam Branch in the Region ...

RECEIPT FORM

On...day...month...year...received from Mr./Ms:...

Telephone: …Fax: …

Documents concerning:

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Date scheduled for resolution: .../.../...

DIRECTOR OF THE STATE BANK OF VIETNAM

RESULT DELIVERY FORM

On...day...month...year...delivered the administrative procedure resolution result to

Mr./Ms...

Telephone: …Fax: …

Representing: (Name of enterprise/branch name/representative office name)...

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Administrative procedure resolution results

Includes: