This Circular stipulates the coordination mechanism among agencies handling business registration, tax registration, and seal engraving permit issuance for enterprises established and operating under the Enterprise Law. It clearly sets out the responsibilities of the relevant parties in implementing this mechanism to minimize administrative procedure processing time for enterprises.
Scope of application
Enterprises established and operating under the Enterprise Law and related agencies such as the Department of Planning and Investment, Tax Departments, and Provincial/City Police Departments directly under the Central Government.
Key points
- Provisions on the procedures and formalities for business registration, tax registration, and seal registration for enterprises.
- Coordination mechanism among agencies handling business registration, tax registration, and seal engraving permit issuance.
- The processing period for business registration and tax registration applications is five working days from the date of receipt of valid applications.
- Directing and guiding the implementation of the coordination mechanism at the provincial/city level by the People's Committees of provinces/cities directly under the Central Government.
- Issuing necessary forms such as the Tax Registration Information Declaration Form and Receipt Acknowledgment.
🌐 Social impact of this document
- Helping enterprises save time and costs in administrative procedure processing.
- Enhancing the effectiveness of coordination among related state agencies.
- Improving the business environment and attracting investment.
❓ Frequently asked questions
What documents does this Circular replace?
This Circular replaces Joint Circular No. 02/2007/TTLT-BKH-BTC-BCA dated February 27, 2007, and provisions regarding the business registration code at Point 1, Section V of Circular No. 03/2006/TT-BKH dated October 19, 2006.
What is the processing period for applications?
The processing period for business registration and tax registration applications is five working days from the date of receipt of valid applications.
Full text
JOINT CIRCULAR
JOINT CIRCULAR OF THE MINISTRY OF PLANNING AND INVESTMENT - MINISTRY OF FINANCE - MINISTRY OF PUBLIC SECURITY NO. 05/2008/TTLT-BKH-BTC-BCA DATED JULY 29, 2008
GUIDELINES ON THE MECHANISM FOR COORDINATION BETWEEN AUTHORITIES HANDLING BUSINESS REGISTRATION, TAX REGISTRATION, AND SEAL REGISTRATION FOR ENTERPRISES ESTABLISHED AND OPERATING UNDER THE ENTERPRISE LAW
Pursuant to Decree No. 59/2007/NĐ-CP dated November 30, 2007 of the Government on certain measures to address difficulties in investment construction activities and administrative reform for enterprises;
Pursuant to Decree No. 88/2006/NĐ-CP dated August 29, 2006 of the Government on business registration;
Pursuant to Decree No. 139/2007/NĐ-CP dated September 5, 2006 of the Government detailing implementation of certain provisions of the Enterprise Law;
Pursuant to Decree No. 58/2007/NĐ-CP dated August 24, 2001 of the Government on seal management and use;
Pursuant to Decree No. 85/2007/NĐ-CP dated May 25, 2007 of the Government detailing implementation of certain provisions of the Tax Administration Law;
The Joint Ministries of Planning and Investment - Finance - Public Security issue guidelines on the mechanism for coordination between authorities handling business registration, tax registration, and seal registration for enterprises established and operating under the Enterprise Law.
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 guides on the files, procedures, and coordination mechanisms among authorities handling administrative procedures for business registration, tax registration, and seal registration for enterprises, branches, and representative offices established and operating under the Enterprise Law.
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 registering for business, tax, and seal when establishing an enterprise, branch, or representative office, or changing business registration content; Departments of Planning and Investment, Tax Services, Provincial Police Departments, and Municipal Police Departments directly under the central government.
3. Principles for Administrative Procedures
Conditions for issuing Business Registration Certificates and tax registration according to Article 24 of the Enterprise Law and the Tax Management Law.
The business registration authority shall only be responsible for the legality of the file as stipulated in Clause 3, Article 4 of the Enterprise Law, which means the file must be complete with all required documents and contain fully detailed information as prescribed by the Enterprise Law.
The founders of the enterprise and members (if any) shall bear full responsibility for the accuracy, truthfulness, and legality of the content of the business registration and tax registration files, and the compliance of the company's articles of association with the law. In cases where the content of the business registration and tax registration files is not truthful, accurate, fraudulent, or the content of the company's articles of association does not comply with the law, penalties will be imposed according to the degree of violation.
Disputes among enterprise members during operation fall within the jurisdiction of the Court as provided for in the Civil Procedure Code.
4. Results of Administrative Procedures for Business Registration, Tax Registration, and Seal Registration
The result of administrative procedures for business registration and tax registration is the Business Registration Certificate and Tax Registration Certificate (for enterprises) or the Certificate of Operation Registration and Tax Registration (for branches and representative offices). The model of the Business Registration Certificate and Tax Registration Certificate, and the Certificate of Operation Registration and Tax Registration shall be implemented according to Appendix IV issued together with Circular No. 03/2006/TT-BKH dated October 19, 2006 of the Ministry of Planning and Investment guiding certain contents regarding business registration files, procedures, and formalities; wherein, the name "Business Registration Certificate" shall be changed to "Business Registration Certificate and Tax Registration Certificate," and "Certificate of Operation Registration" shall be changed to "Certificate of Operation Registration and Tax Registration."
The result of administrative procedures for seal registration is the seal and the Certificate of Seal Registration Model.
5. Enterprise Code
The enterprise code is a unique code assigned to each enterprise established and operating under the Enterprise Law and recorded on the Business Registration Certificate and Tax Registration Certificate. The enterprise code simultaneously serves as the tax identification number of the enterprise.
Throughout the entire operational period from establishment registration until dissolution, the enterprise code is used for tax declaration and payment for all types of taxes due, including cases where the enterprise engages in multiple industries or operates in different regions.
An issued enterprise code cannot be reused for other taxpayers. When an enterprise ceases to exist, its enterprise code becomes invalid and cannot be reused. Procedures for terminating the enterprise code shall be carried out in accordance with the provisions of the Enterprise Law and related Tax Laws.
The principles for issuance and structure of the enterprise code shall be implemented according to the provisions at point 3.1, point 3.2, and point 3.3 of Part I of Circular No. 85/2007/TT-BTC dated July 18, 2007 of the Ministry of Finance guiding the implementation of the Tax Administration Law on tax registration.
Measures for enforcing administrative tax decisions related to the enterprise code shall be carried out in accordance with the provisions of the Tax Administration Law and related implementing documents.
6. Registered Industries and Trades
The registered industries and trades in the Business Registration Certificate and Tax Registration Certificate shall be recorded according to Article 5 of Decree No. 88/2006/NĐ-CP dated August 29, 2006 of the Government on business registration (hereinafter referred to as Decree No. 88/2006/NĐ-CP). The industry and trade registration code in the Business Registration Certificate and Tax Registration Certificate has significance only for statistical purposes and is coded according to the second-level economic sector classification in the Vietnam Economic Sector Classification System promulgated by Decision No. 10/2007/QĐ-TTg dated January 23, 2007 of the Prime Minister.
II. PROCEDURES AND REQUIREMENTS FOR BUSINESS REGISTRATION,
TAX REGISTRATION, SEAL REGISTRATION
1. Business Registration, Tax Registration, and Seal Registration Files
a) For the case of establishing an enterprise:
The business registration dossier, tax registration dossier, and seal registration dossier (hereinafter referred to collectively as the registration dossier) shall include the documents for each type of enterprise as prescribed in Articles 14, 15, 16, and 17 of Decree No. 88/2006/ND-CP and the Tax Registration Information Declaration Form according to the model prescribed in Appendix I attached hereto.
b) In the case of establishing a branch or representative office:
The registration dossier shall include the documents as prescribed in Article 24 of Decree No. 88/2006/ND-CP and the Tax Registration Information Declaration Form according to the model prescribed in Appendix I attached hereto.
c) In the case of changing business registration and tax registration contents:
The change registration dossier shall include the documents as prescribed in Chapter V of Decree No. 88/2006/ND-CP.
Enterprises that have been issued a Business Registration Certificate, branches, and representative offices that have been issued an Operation Registration Certificate before this Circular takes effect are not required to immediately register for a change in their business code. The registration for a change in the business code will be combined with the registration for changes in business registration contents. In this case, the enterprise will be issued a Business Registration Certificate and tax registration certificate, where the taxpayer identification number of the enterprise will serve as the business code and will be recorded on the Business Registration Certificate and tax registration certificate. In this case, in addition to the documents in the change registration dossier as prescribed in Decree No. 88/2006/ND-CP, the enterprise, branch, and representative office must submit the original Tax Registration Certificate to the business registration authority.
In the case of an enterprise changing information in the Tax Registration Information Declaration Form, within 10 days from the date of making such changes, the enterprise must submit the new Tax Registration Information Declaration Form to the tax authority along with one copy of the Business Registration Certificate and tax registration certificate that has been issued.
2. Receiving applications
The Department of Planning and Investment of the province or centrally-administered city is the lead agency responsible for receiving dossiers and delivering results of administrative procedures as prescribed in this Circular.
Upon receipt of the enterprise's dossier, the business registration authority shall check the enterprise name, necessary documents in the dossier, and required declaration items. For dossiers meeting initial inspection requirements, the business registration authority shall accept the dossier, issue a Receipt according to the model prescribed in Appendix II attached hereto, and hand it over to the enterprise.
During the processing of business registration and tax registration dossiers, if the person submitting the dossier is an individual registering to establish a private enterprise who has arisen tax obligations and requests to be issued a taxpayer identification number to fulfill tax obligations but the dossier does not yet meet the conditions for issuing a Business Registration Certificate and tax registration certificate, the business registration authority shall transfer a copy of the Business Registration Application Form of the enterprise and the Tax Registration Information Declaration Form to the tax authority on the same day so that the tax authority can issue a Temporary Taxpayer Identification Number Notification to the taxpayer. In this case, after completing the application dossier for issuance of the Business Registration Certificate and tax registration certificate in accordance with regulations, the taxpayer identification number recorded on the Temporary Taxpayer Identification Number Notification will be used as the business code of the private enterprise.
An enterprise may submit its registration dossier to the business registration authority via electronic means. In this case, after reviewing the enterprise's registration dossier, the business registration authority shall notify the enterprise founder through electronic means of the contents that need to be modified or supplemented in the dossier (if any) or the time to come and collect the Business Registration Certificate and tax registration certificate.
3. Administrative Fee
When registering for business, operation, and seal, enterprises, branches, and representative offices must pay the administrative fee as prescribed.
4. Delivering Results of Business Registration and Tax Registration
Within a maximum period of five working days from the date of receiving a valid dossier, the Enterprise Registration Department under the Department of Planning and Investment shall issue the Business Registration Certificate and tax registration certificate to the enterprise, and the Branch and Representative Office Operation Registration Certificate and tax registration certificate to the branch and representative office.
In the case of a dossier received through electronic means, when coming to collect the result, the enterprise must submit a paper copy of the registration dossier for the business registration authority to compare and file the dossier.
After receiving the Business Registration Certificate and tax registration certificate, the enterprise has the obligation to complete the procedure for purchasing or printing financial invoices according to regulations.
When collecting the result, the enterprise representative shall sign the Result Delivery Slip according to the model prescribed in Appendix III attached hereto.
5. Delivering Results of Seal Registration.
Within two working days from the date of receiving the seal transferred by the engraving facility, the police authority shall be responsible for inspecting and registering the seal and issuing the Seal Registration Certificate to the enterprise.
When collecting the seal and Seal Registration Certificate at the police authority, the enterprise representative must submit a copy of the Business Registration Certificate and tax registration certificate, the Branch and Representative Office Operation Registration Certificate and tax registration certificate, and present their Identity Card to the police authority.
6. Providing Information on Changes in Business Registration Contents
Within two working days from the date of issuing the change in business registration contents to the enterprise, the business registration authority shall send a copy of the Business Registration Certificate and tax registration certificate to the Provincial Tax Bureau and Public Security Department.
III. COORDINATION PROCEDURE FOR ADMINISTRATIVE PROCEDURES
1. Coordination Procedure for Administrative Procedures:
a. Within two working days from the date of receiving the valid business registration dossier of the enterprise, the Department of Planning and Investment shall send to the Provincial Tax Department (hereinafter referred to as the Provincial Tax Department) a copy of the Business Registration Application Form (in the case of establishing an enterprise) or the Notice of Branch Establishment or Representative Office Establishment (in the case of establishing a branch or representative office) and the Declaration of Tax Registration Information.
b) Within two working days from the date of receipt of information about the enterprise, the Provincial Tax Department shall notify the enterprise code result to the Department of Planning and Investment for recording on the Business Registration Certificate and tax registration of the enterprise, the Certificate of Operation Registration and tax registration of the branch or representative office.
The transmission and receipt of information between the business registration authority and the tax authority may be carried out through the following methods:
- Receipt and sending by paper copy;
- Receipt and sending via fax machine;
- Receipt and sending via electronic network.
For provinces and centrally-run cities with an average monthly number of new business registration dossiers of 50 or more, the processing time limit for dossiers at the business registration authority and the tax authority shall be specifically prescribed by the People's Committee of the province or centrally-run city in the Inter-ministerial Coordination Regulation to ensure that the result is delivered to the enterprise within five working days from the date of receipt of the valid business registration and tax registration dossiers.
c) Within two working days after issuing the Business Registration Certificate and tax registration certificate to the enterprise, the Department of Planning and Investment shall send a copy of this Business Registration Certificate and tax registration certificate to the Provincial Tax Department, provincial public security agency, and related agencies.
2. Responsibilities of the authorities
a. Based on this Circular, the People's Committees of the provinces and centrally-run cities shall issue regulations to implement the interconnection mechanism at the local level and instruct the Departments, sectors, and agencies to upgrade infrastructure and supplement personnel to effectively implement the interconnection mechanism.
b. The Department of Planning and Investment shall publicly post at the dossier reception location the provisions on business registration, tax registration, and seal registration as stipulated in this Circular.
c. The Provincial Tax Department and Public Security Agency shall cooperate with the Department of Planning and Investment to promptly resolve any difficulties and complaints of organizations and individuals regarding business registration, tax registration, and seal registration.
IV. IMPLEMENTATION
1. This Circular shall take effect fifteen days from the date of publication in the Official Gazette.
2. This Circular replaces Joint Circular No. 02/2007/TTLT-BKH-BTC-BCA dated February 27, 2007, issued by the Ministry of Planning and Investment, Ministry of Finance, and Ministry of Public Security guiding the coordination mechanism among agencies handling business registration, tax registration, and stamp permit issuance for enterprises established and operating under the Enterprise Law, and replaces the business registration code provision set forth in Point 1, Section V of Circular No. 03/2006/TT-BKH dated October 19, 2006, issued by the Ministry of Planning and Investment guiding certain contents regarding business registration dossiers, procedures, and formalities.
3. The People's Committees of the provinces and centrally-run cities shall direct, guide, and inspect the implementation of the coordination mechanism among agencies handling business registration, tax registration, and seal registration at the local level to minimize administrative procedure processing time.
4. The Departments of Planning and Investment, Tax Departments, and Public Security Departments of the provinces and centrally-run cities shall be responsible for implementing this Circular.
5. The Joint Ministries of Planning and Investment, Finance, and Public Security shall establish a Working Group to monitor, compile, and report on the implementation results and propose timely guidance solutions.
| DEPUTY MINISTER MINISTRY OF PUBLIC SECURITY DEPUTY MINISTER Tran Dai Quang | DEPUTY MINISTER MINISTRY OF FINANCE DEPUTY MINISTER Do Hoang Anh Tuan | DEPUTY MINISTER MINISTRY OF PLANNING AND INVESTMENT DEPUTY MINISTER Truong Van Doan |
Appendix I
(Issued pursuant to Joint Circular No. 05/2008/TTLT/BKH-BTC-BCA dated July 29, 2008)
TAX REGISTRATION DECLARATION FORM
(of: …
............................................................................................................)
| Serial number | Information items in the tax registration declaration form | ||
| 1 | Address for receiving tax notifications Number House, street, village, commune or post box: … ............................................................................................................................................ Province/City … District/County … Telephone … Fax … Email … | ||
| 2 | Date of commencement of business operations: …/…/… | ||
| 3 | Accounting method for business results (Mark X) Information on related units (If applicable, mark X) Has subsidiary units Has representative offices or affiliated public service units Has subordinate units Has contracts with foreign contractors or subcontractors
|
| |
| 11 | Status before organizing or restructuring the enterprise (If applicable, mark X) Merger of enterprises refers to the case where two or more joint-stock companies of the same type (hereinafter referred to as the merged companies) merge into a new company (hereinafter referred to as the merging company) by transferring all assets, rights, obligations, and lawful interests to the merging company, while simultaneously ceasing the existence of the merged companies in accordance with Article 152 of the Enterprise Law No. 60/2005/QH11. Splitting of enterprises Division of enterprises
|
| |
| Area reserved for the tax authority to record: - Budget account: level … chapter: … type: … item: … - Main business industry code: - VAT calculation method: Deduction directly on VAT directly on turnover Clause not subject to VAT payment - Detailed economic sector code: - Place of tax registration: - Economic sector: State-owned economy economy with foreign invested capital collective economy individual economy private economy
Date of declaration form review: …/…/… Reviewer (Signature, full name)
|
Note: If it is a branch of an enterprise, when registering business and tax at the One-stop Service Center, the branch must declare its own 13-digit code in the "Enterprise Code" field of the Business Registration Form, and simultaneously must declare in Appendix 01 "Tax Registration Information Declaration Form", Box 8, information about the parent unit.
Seal Registration Certificate
(Issued pursuant to Joint Circular No. 05/2008/TTLT/BKH-BTC-BCA
dated July 29, 2008)
| 2. The Department of Planning and Investment has legal personality, its own seal and separate account; it is subject to the direction and management of the provincial People's Committee regarding organization, staffing, and personnel work; at the same time, it is subject to the direction, guidance, inspection, and supervision of the Ministry of Planning and Investment in terms of professional and technical matters.
No.:... | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness |
RECEIPT
DUTY STATION RECEIVING DOSSIER
Address:…
Telephone: ...
On … day … month … year 200…, received from …
………………………………………………………………………………..…
Is: …
………………………………………………………………………………..…
Address:…
………………………………………………………………………………..…
Telephone: ...
Documents concerning: …
Includes:
……………………………………………………………….………………….
……………………………………………………………….………………….
Appointment date for resolution: …/…/…
(When collecting the result, the legal representative of the enterprise must sign and return this receipt).
| APPLICANT (Sign and write full name) | …, day … month … year 200 APPLICATION FILE FOR RE-DECLARATION OF DRUG PRICES (Sign and write full name) |
Seal Registration Certificate
(Issued pursuant to Joint Circular No. 05/2008/TTLT/BKH-BTC-BCA
dated July 29, 2008)
| 2. The Department of Planning and Investment has legal personality, its own seal and separate account; it is subject to the direction and management of the provincial People's Committee regarding organization, staffing, and personnel work; at the same time, it is subject to the direction, guidance, inspection, and supervision of the Ministry of Planning and Investment in terms of professional and technical matters.
No.:... | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness |
RESULT DELIVERY SLIP
On … day … month … year …, delivered the result of administrative procedure resolution to
Mr./Mrs. …
Telephone … Fax: …
Represents: (name of enterprise/name of branch/name of representative office) …
………………………………………………………...........………………………..
………………………………………………………...........………………………..
Results of administrative procedure resolution, including:
………………………………………………………...........………………………..
………………………………………………………...........………………………..
| REPRESENTATIVE OF THE ENTERPRISE (Sign and write full name) | …, day … month … year … DUTY STATION DELIVERING RESULTS (Sign and write full name) |
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