Circular No. 127/2015/TT-BTC guides the issuance of business registration codes for newly established businesses and the assignment of tax authorities to manage such businesses.

CIRCULAR

Guidelines on issuing business registration codes for newly established enterprises and assigning tax authorities to manage such enterprises

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Pursuant to the Law on Tax Administration No. 78/2006/QH11 and the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration No. 21/2012/QH13;

Pursuant to the State Budget Law and guiding documents thereunder;

Pursuant to the Investment Law No. 67/2014/QH13;

Pursuant to the Enterprise Law No. 68/2014/QH13;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Implementing Resolution No. 19/NQ-CP dated March 12, 2015 of the Government on key tasks and solutions to continue improving the business environment and enhancing national competitiveness for the years 2015-2016;

Considering the proposal of the Director General of the General Department of Taxation.

The Minister of Finance hereby issues guidelines on automatically issuing business registration codes through electronic means and assigning tax authorities to manage enterprises as follows:

Article 1. Scope and Applicability

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.

a) This Circular provides guidance on automatically issuing business registration codes through electronic means on the Tax Registration System of the General Department of Taxation and exchanging tax registration information with the National Enterprise Registration Information System in accordance with the current provisions of the Enterprise Law and the Law on Tax Administration.

b) This Circular provides guidance on the assignment of tax management responsibilities by tax authorities at various levels for enterprises, branches, and subordinate units of enterprises established in accordance with the Enterprise Law, including cases of new establishment; restructuring of enterprises (splitting, dividing, merging, consolidating, and converting enterprise forms); and changes in head office addresses outside the province or centrally-administered city.

The assignment of tax authorities to manage newly established enterprises as stipulated in this Circular shall be applied from the date this Circular takes effect. For enterprises that have been assigned tax authorities to manage before the effective date of this Circular, they shall continue to implement according to the previous assignment or according to the decision of the Provincial People's Committee that has been reported and approved by the Provincial People's Council.

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 the following organizations and individuals:

a) Tax Authorities including: the General Department of Taxation, Provincial Tax Departments, and District Tax Offices;

b) Provincial Business Registration Authorities;

c) Organizations and individuals establishing enterprises in accordance with the Enterprise Law;

d) Other related organizations and individuals.

Article 2. Procedures for Automatically Issuing Business Registration Codes

1. Principles for Automatically Issuing Business Registration Codes

The issuance of business registration codes shall be carried out automatically through electronic means on the Tax Registration System of the General Department of Taxation within the working day as prescribed by the Enterprise Law and the Law on Tax Administration, starting from the receipt of complete and valid files from the National Enterprise Registration Information System.

2. Procedures for Implementation

Based on the electronic transaction information about newly registered enterprises transmitted by the National Enterprise Registration Information System, the Tax Registration System of the General Department of Taxation will automatically check the completeness, accuracy, and legality of the relevant information on the enterprise registration file in accordance with the provisions of the Enterprise Law and the Law on Tax Administration.

a) In case the information is complete and in compliance with regulations:

Automatically generate the business registration code and assign the direct managing tax authority (Provincial Tax Department, District Tax Office) in accordance with the resolution on revenue decentralization of the Provincial People's Council and the provisions of the Law on Tax Administration.

Automatically transmit the information on the business registration code and the direct managing tax authority to the National Enterprise Registration Information System.

b) In case the information is incomplete (missing mandatory fields) or not in compliance with regulations:

Automatically generate a notification regarding incomplete or non-compliant information;

Automatically transmit the information to the National Enterprise Registration Information System so that the Business Registration Authority can notify the enterprise to adjust and supplement the enterprise registration file in accordance with the regulations.

3. After receiving the results of issuing the business registration code and the information on the direct managing tax authority transmitted by the tax authority, the Business Registration Authority shall issue the Certificate of Enterprise Registration, simultaneously print the Notification of Direct Managing Tax Authority, and deliver them together with the enterprise registration result to the enterprise for it to perform tax-related procedures and obligations in accordance with the regulations.

Article 3. Allocation of Tax Authority to Directly Manage Enterprises

1. Principles for Allocating Tax Authorities to Directly Manage Enterprises

a) The allocation of tax authorities to manage enterprises shall be carried out on the Tax Registration System of the General Department of Taxation and simultaneously with the issuance of enterprise identification codes.

The tax authority shall base its allocation of tax management responsibilities on information provided by taxpayers in the business establishment registration dossier transmitted electronically by the Business Registration Authority.

b) In accordance with the management capacity of tax authorities at various levels, provisions of the State Budget Law regarding management authority and revenue decentralization at the local level, and current regulations under the Tax Administration Law;

c) Consistent with the business operation structure of enterprises, characteristics of each locality, region, and province nationwide.

2. Based on the principles for allocating tax authorities to directly manage enterprises stipulated in Clause 1 of this Article and according to the content of revenue decentralization as set forth in the Resolution of the Provincial People's Council, the Provincial Tax Service shall coordinate with the Department of Finance and relevant agencies to establish criteria for allocating tax authorities to manage newly established enterprises within the scope regulated by this Circular, report to the Provincial People's Committee for consideration and submission to the Provincial People's Council for decision.

To ensure that the allocation can be automatically implemented by the Tax Registration System of the General Department of Taxation, the criteria for allocating tax authorities to manage newly established enterprises must primarily rely on taxpayer information in the business establishment registration dossier transmitted by the Business Registration Authority. When establishing criteria for allocating tax authorities to manage newly established enterprises, the following points should be noted:

a) The Provincial Tax Service shall directly manage the following enterprises:

a.1) State-owned enterprises.

For state-owned enterprises with foreign investment participation, the Provincial Tax Service shall base its proposal for allocating tax management authorities on actual conditions in the locality and provisions of Clause 1 and Clause 2 of this Article.

a.2) Enterprises with foreign direct investment; BOT, BTO, BT project enterprises established by investors for design, construction, operation, and management of projects and to implement other projects in accordance with laws on investment;

a.3) Enterprises operating across industries, enterprises operating in multiple regions (such as hydropower, postal services, telecommunications, basic construction...); large-scale enterprises; enterprises whose budget revenues are distributed among several provincial or district areas within the same province or city in accordance with the law;

a.4) Enterprises engaged in special business activities with complex legal nature such as financial activities, banking, insurance, securities, real estate trading, accounting, auditing, legal practice, mining. The Provincial Tax Service shall base its proposal for allocating tax management authorities on actual conditions in the locality and the principles for tax management allocation set forth in Clause 1 of this Article.

b) The District Tax Office shall directly manage the remaining enterprises with production and business locations in districts.

Article 4. Exchange of Information on Warning Cases of Tax Law Violations

1. The cases of tax law violations to be warned on the National Enterprise Registration Information System include:

a) Individuals who are business managers showing signs of criminal law violations, have been transferred to the investigation agency by the Tax Authority in accordance with the Criminal Procedure Law and the Tax Law.

b) Enterprises having individuals as "business managers" or members of the Board of Members, Board of Directors, or general partners, where these individuals were previously Business Owners (for private enterprises); Chairman of the Board of Members, Chairmen of the Board of Directors, directors, general managers (for limited liability companies, joint stock companies); general partners (for partnership companies), and legal representatives of the enterprise, which have been notified by the Tax Authority that the enterprise is no longer operating at the registered address with the state management agency.

c) Enterprises established contrary to the provisions of the Enterprise Law such as: individuals who are owners of private enterprises or household businesses may not be owners of private enterprises or vice versa; general partners may not be owners of private enterprises or general partners of other partnership companies.

2. The General Department of Taxation shall be responsible for providing information about individuals who establish enterprises and manage enterprises under paragraph 1 of this Article to the Enterprise Registration Management Department - Ministry of Planning and Investment to update the warning list on the National Enterprise Registration Information System.

3. The Enterprise Registration Agency, upon receiving the enterprise registration application, shall be responsible for checking and reviewing the cases mentioned in paragraph 1 of this Article and coordinating with relevant Tax Authorities in requiring individuals who establish enterprises and manage enterprises to fulfill their tax obligations and procedures according to the Tax Law.

State-owned enterprises that have been assigned by the Ministry of Agriculture and Rural Development to conduct offshore wind power project surveys before the effective date of this Circular shall continue to implement according to the assigned documents; any new matters arising after the effective date of this Circular shall be implemented in accordance with the provisions of this Circular.

1. Enterprises and organizations currently in operation and assigned a Tax Authority (Directly Managed Provincial Tax Bureau or District Tax Bureau) prior to the effective date of this Circular shall remain unchanged.

The assignment of Tax Authority management for newly established enterprises as guided by this Circular shall be implemented until December 31, 2016.

From January 1, 2017, the State Budget Law No. 83/2015/QH13 shall be implemented, and the Ministry of Finance will provide specific guidance on the assignment of Tax Authority management for enterprises in accordance with the law.

2. Enterprises and organizations that are assigned a business code and District Tax Bureau management as guided by this Circular, subsequently engage in regular export activities falling within the scope and cases eligible for VAT refund (VAT refund occurs) according to regulations, shall be assigned Provincial Tax Bureau management for tasks related to VAT refunds according to the provisions of the Tax Administration Law regarding the authority to issue VAT refund decisions.

3. The Provincial Tax Bureau shall be responsible for notifying the content of the Tax Authority assignment for enterprises in its jurisdiction as decided by the People's Council of the province mentioned in Clause 2, Article 3 of this Circular to the Ministry of Finance (General Department of Taxation) for coordination in implementation.

Article 6. Effectiveness

1. This Circular takes effect from October 10, 2015.

2. All guiding documents on the assignment of tax management for newly established enterprises issued before this Circular that contradict the provisions of this Circular shall be abolished.

Article 7. Responsibility for Implementation

1. The General Department of Taxation shall be responsible for coordinating with the Enterprise Registration Management Department - Ministry of Planning and Investment to implement the automatic issuance of business codes as stipulated in this Circular to ensure maximum convenience for enterprises.

2. The General Department of Taxation shall be responsible for implementing and guiding the assignment of tax management for enterprises, inspecting the implementation of tax management assignments for enterprises at Provincial Tax Bureaus and District Tax Bureaus according to the principles of assignment specified in this Circular.

3. Provincial Tax Bureaus, District Tax Bureaus, and related agencies and organizations shall be responsible for fully and thoroughly implementing the provisions of this Circular.

During the implementation process, if any difficulties arise, please promptly report them to the Ministry of Finance for research and resolution./.