Joint Circular No. 02/2007/TTLT/BKH-BTC-BCA guiding the mechanism for coordination among agencies in handling business registration, tax registration, and seal engraving permit issuance for enterprises established and operating under the Enterprise Law.

JOINT CIRCULAR

Guidelines for the mechanism of coordination among agencies handling business registration, tax registration, and issuance of seal engraving permits for newly established enterprises operating under the Enterprise Law.

Registration of tax and issuance of seal engraving permits for newly established enterprises operating under the Enterprise Law.

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 object identification numbers for taxpayers;

The Ministry of Planning and Investment, Ministry of Finance, and Ministry of Public Security issue guidelines for the mechanism of coordination among agencies handling business registration, tax registration, and issuance of seal engraving permits for newly established enterprises operating under the Enterprise Law:

I. GENERAL PROVISIONS

Thông tư này quy định chi tiết khoản 4 Điều 38 Luật Thủy sản số 18/2017/QH14 đã được sửa đổi, bổ sung tại điểm c khoản 21 Điều 14 Luật số 146/2025/QH15.

This Circular provides guidelines for the mechanism of coordination among state management agencies in handling administrative procedures related to business registration, tax registration, and issuance of seal engraving permits for newly established enterprises operating under the Enterprise Law (hereinafter referred to collectively as administrative procedures); the procedure for registering new enterprise establishment; registering branch and representative office operations; and registering changes to business registration content leading to changes in tax registration content or changes to the seal design of enterprises, branches, and representative offices.

Administrative procedures for business registration, tax registration, and issuance of seal engraving permits not specified in this Circular shall still be implemented according to current regulations.

Organizations and individuals requesting business registration, tax registration, and issuance of seal engraving permits may choose to apply the administrative procedures stipulated in this Circular or apply existing administrative procedures for business registration, tax registration, and issuance of seal engraving permits.

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 requesting business registration, tax registration, and seal engraving permits when establishing new enterprises, branches, or representative offices, or changing business registration content, tax registration content, or seal designs; Provincial Departments of Planning and Investment, Tax Bureaus, and Public Security Departments of centrally-administered cities.

3. Agencies receiving applications and delivering results for administrative procedures

Provincial Departments of Planning and Investment of centrally-administered cities are the agencies receiving applications and delivering results for administrative procedures as stipulated in this Circular.

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

II. DOCUMENTS, FEES, AND DELIVERY OF RESULTS FOR ENTERPRISES TO IMPLEMENT ADMINISTRATIVE PROCEDURES

1. Common set of documents

1.1. In the case of registering the establishment of a new enterprise, branch, or representative office, the common set of documents includes the following papers:

- 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 contents regarding the documents, procedures, and processes for business registration as prescribed in 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 Certificate of Business Registration) 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 taxpayer identification numbers (hereinafter referred to as Circular No. 10/2006/TT-BTC).

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

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

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

2. Fees and receipt of documents

Upon receipt of the documents, the Department of Planning and Investment collects the business registration fee as prescribed, simultaneously records the Receipt Form according to the model attached as Appendix I to this Circular, and delivers it to the enterprise.

3. Delivery of results

3.1. Time limit for delivery of results:

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

For the case of registering the establishment of branches or representative offices; changes to business registration content leading to changes in tax registration content or changes to the seal design of enterprises, branches, or representative offices: within a maximum period of 12 working days from the date of receiving complete and valid documents, the Department of Planning and Investment delivers the results of administrative procedures to the enterprise.

3.2. Results of administrative procedures include:

- Certificate of Business Registration: Certificate of Branch or Representative Office Operation;

- Certificate of Tax Registration;

- Seal Engraving Permit.

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

If requested, the legal representative of the enterprise may receive the Certificate of Business Registration before collecting the results of tax registration and seal engraving permit issuance.

III. COORDINATION IN HANDLING ADMINISTRATIVE PROCEDURES BETWEEN AGENCIES

1. Time limits for handling administrative procedures at agencies

1.1. In the case of registering the establishment of a new enterprise

a) Within nine working days from the date of receiving a 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 Office 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 receiving the tax registration dossier of the enterprise, the Provincial Tax Office 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 receiving 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 business registration for branch establishment, representative office establishment, or changes to registered business content leading to changes in tax registration content or seal design of the enterprise, branch, or representative office.

a) Within six working days from the date of receiving a 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 enterprise's tax registration change documents to the Provincial Tax Office.

b) Within five working days from the date of receiving the tax registration dossier of the enterprise, the Provincial Tax Office 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 receiving 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 registration content leading to tax registration changes but does not affect the seal design of the enterprise, branch, or representative office.

a) Within six working days from the date of receiving a 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 along with the enterprise's tax registration change documents to the Provincial Tax Office.

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

2. Circulation of dossiers

Depending on the actual conditions of each locality, the circulation of dossiers shall be applied using 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 between the Department of Planning and Investment and the Provincial Tax Office and Public Security Departments of the provinces or centrally governed cities to ensure that administrative procedures for enterprises are processed within the time limit stipulated in this Circular.

2.2. For localities with a large number of business registration dossiers, the transfer and delivery shall be carried out daily by individuals or organizations providing 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 process 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 balance of revenue from business registration fees allowed to retain and the operational administrative budget of the Department of Planning and Investment.

3. Responsibilities of agencies

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 documents required in the dossier as specified in point 1 of Section II of this Circular; the procedure for handling administrative procedures and other necessary contents regarding business registration, tax registration, and seal engraving permit issuance; provide sample dossiers and guide enterprises through the procedural steps.

3.2. The Provincial Tax Office and Public Security Department of the province or centrally governed city shall be responsible for guiding the procedures and providing related document models concerning tax registration and seal engraving to the Department of Planning and Investment for provision to enterprises to handle their procedures.

3.3. Agencies shall be responsible for promptly resolving any difficulties or complaints from organizations or individuals regarding business registration, tax registration, and seal engraving permit applications.

IV. IMPLEMENTATION

1. This Circular shall take effect fifteen days after its 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 agencies handling business registration, tax registration, and seal engraving permit issuance in their localities to minimize the time required to process administrative procedures.

3. The Department of Planning and Investment, Provincial Tax Offices, 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, the Ministry of Finance, and the Ministry of Public Security shall establish a Task Force to implement this Circular to monitor, compile, and report on the results of its implementation, and propose timely guidance solutions./.