CIRCULAR
Guidelines on certain contents regarding the dossier, procedure, and formalities for business registration as stipulated in Decree No. 43/2010/ND-CP dated April 15, 2010 of the Government on business registration.
Pursuant to the Enterprise Law dated November 29, 2005;
Pursuant to the Law on Tax Administration dated November 29, 2006;
Pursuant to Decree No. 43/2010/NĐ-CP dated April 15, 2010 of the Government on enterprise registration;
Pursuant to Decree No. 116/2008/NĐ-CP dated November 14, 2008 of the Government on the functions, tasks, powers, and organizational structure of the Ministry of Planning and Investment,
Implementing Decree No. 43/2010/ND-CP dated April 15, 2010 of the Government on business registration (hereinafter referred to as Decree No. 43/2010/ND-CP), the Ministry of Planning and Investment provides guidelines on certain contents regarding the dossier, procedure, and formalities for business registration, branch registration, representative office registration, notification of establishment of trading points, and individual business registration as follows:
PART I
GENERAL PROVISIONS
Article 1. Scope of Regulation
This Circular provides detailed guidance on:
1. Dossier, procedure, and formalities for registration of establishment and change of registered contents for limited liability companies, joint-stock companies, partnerships, and private enterprises.
2. Dossier, procedure, and formalities for registration of establishment and change of activity registration contents for branches, representative offices, and trading locations of businesses.
3. Dossier, procedure, and formalities for registration of establishment and change of registration contents for individual businesses.
4. Dossier, procedure, and formalities for registration of dissolution of limited liability companies, joint-stock companies, partnerships, private enterprises, and individual businesses, termination of activities of branches, representative offices, and trading locations.
5. Detailed implementation of certain provisions of Decree No. 43/2010/ND-CP.
Article 2. Applicability
This Circular applies to the subjects specified in Article 2 of Decree No. 43/2010/ND-CP.
Article 3. Explanation of Terms
In this Circular, the following terms are understood as follows:
1. “Business Registration Dossierrefers to the dossier for registration of establishment or change of registered contents of a business.
2. “Electronic Business Registration Dossierrefers to the business registration dossier submitted through the National Enterprise Registration Portal, including all documents as required for paper-based dossiers and converted into electronic form. The electronic business registration dossier has the same legal effect as the paper-based dossier.
3. “Electronic Signaturerefers to a signature created in the form of words, letters, numbers, symbols, or other forms using electronic means, logically linked or combined with an electronic dossier, capable of confirming the signer's approval of the content of the electronic business registration dossier.
4. “Dependent Units of a Businessrefers to branches and representative offices of a business.
Article 4. Business Code, Individual Business Registration Code
1. The business code shall be implemented according to the following guidelines:
a) The business code shall be implemented according to the provisions of Article 8 of Decree No. 43/2010/ND-CP.
b) The structure of the business code shall be implemented according to the regulations on tax registration. The process of creating the business code shall be carried out according to the procedures stipulated in Article 26 of Decree No. 43/2010/ND-CP.
c) In cases where a business, its dependent units, and trading locations have their tax codes terminated due to violations of tax laws, such entities may continue to use their tax codes in economic transactions from the date the tax authority publicly announces the termination of the tax code.
2. The individual business registration code shall be implemented according to the following guidelines:
a) The Registration Authority at the district level shall record the individual business registration code on the Certificate of Individual Business Registration according to the following structure:
- Province code: 02 digits, according to Appendix VII-2 issued together with this Circular;
- District code: 01 digit, according to Appendix VII-2 issued together with this Circular;
- Type code: 01 digit, 8 = individual business
- Individual business serial number: 06 digits, ranging from 000001 to 999999
b) For newly established districts, towns, cities under provinces after the issuance of this Circular, they will be assigned codes in alphabetical order.
c) In cases where a district, town, city under a province is divided after the issuance of this Circular, one unit retains the original code while the other unit is assigned a new code in alphabetical order.
d) The Department of Planning and Investment shall notify the Ministry of Planning and Investment in writing of the new codes for newly established or divided districts.
Article 5. Business Sectors and Trades
1. The industry and business operations listed in the Certificate of Business Registration must be selected from the Vietnamese Classification of Economic Activities, except for those industries and business operations regulated in Clause 2 and Clause 3 of Article 7 of Decree No. 43/2010/ND-CP.
2. In cases where the Provincial Registration Office receives a document from a competent authority confirming that a business engages in conditional business operations but does not meet the required conditions under the law, the Provincial Registration Office shall issue a Notice requiring the business to temporarily suspend the conditional business operations and simultaneously inform the relevant state authorities for handling according to the law. The Notice requiring the business to temporarily suspend conditional business operations shall be issued according to the model prescribed in Appendix V-6 issued together with this Circular.
Article 6. Legal Value of the Electronic Registration Certificate
1. The Enterprise Registration Certificate and Branch and Representative Office Activity Registration Certificate stored electronically in the National Enterprise Registration Database (hereinafter referred to as the Electronic Registration Certificate) shall have the same legal value as the Enterprise Registration Certificate and Branch and Representative Office Activity Registration Certificate issued in writing by the Business Registration Agency for enterprises.
2. The Electronic Registration Certificate shall be used by the Business Registration Authority to determine the status and registered content of enterprises, branches, and representative offices.
3. In cases where the Electronic Registration Certificate stored in the National Enterprise Registration Database at the same time has different content from the written Enterprise Registration Certificate and Branch and Representative Office Activity Registration Certificate, the legal value of the Registration Certificate shall be that which accurately reflects the content in the enterprise's registration dossier.
Article 7. National Enterprise Registration Information Portal
1. The Ministry of Planning and Investment is the state agency responsible for managing and operating the National Enterprise Registration Information Portal.
2. It is strictly prohibited for other organizations and individuals to establish websites with names identical or likely to cause confusion with the National Enterprise Registration Information Portal.
3. Each provincial business registration authority shall only perform tasks related to the local enterprise registration database within the national enterprise registration database.
4. Organizations and individuals shall access the National Enterprise Registration Information Portal through the addresses www.dangkykinhdoanh.gov.vn or www.businessregistration.gov.vn.
Chapter II
ENTERPRISE NAME REGISTRATION
Article 8. Enterprise Name, Branch and Representative Office Name, Business Location
1. The list of letters used in naming enterprises according to Clause 1 of Article 13 of Decree No. 43/2010/ND-CP is specified in Appendix VII-1 attached hereto. This list of letters is also used to name branches, representative offices of enterprises, and individual businesses.
2. The personal name portion in the branch and representative office name and business location of limited liability companies, joint-stock companies, partnerships, and private enterprises shall not use the terms "company" or "enterprise".
Article 9. Enterprise Names Registered Before the Effectiveness of Decree No. 43/2010/ND-CP
1. Enterprises with identical or confusing names shall negotiate among themselves to change their enterprise names. An enterprise may supplement a place name to distinguish its enterprise name. An enterprise may only supplement the place name where the main office is located.
2. Supplementing a place name in an enterprise name to distinguish it must not violate industrial property laws.
Chapter III
ENTERPRISE REGISTRATION FILES, PROCEDURES, AND FORMS FOR BRANCH AND REPRESENTATIVE OFFICE ACTIVITY REGISTRATION, BUSINESS LOCATION ANNOUNCEMENT
Article 10. Forms of Documents in the Enterprise Registration File, Dependent Units of Enterprises, and Business Locations
1. The Application for Enterprise Registration shall be carried out according to the form prescribed in Appendix I attached hereto.
2. The List of Members, Founding Shareholders, and Authorized Representatives shall be carried out according to the form prescribed in Appendix II attached hereto.
3. Notifications regarding the establishment, changes in activity registration content, termination of activities of branches, representative offices, and business locations shall be carried out according to the forms prescribed in Appendices III-1, III-2, III-3, and III-4 attached hereto.
4. Notifications by enterprises regarding changes in enterprise registration content as stipulated in Chapter V of Decree No. 43/2010/ND-CP shall be carried out according to the forms prescribed in Appendices III-5, III-6, III-7, and III-8 attached hereto.
5. Notifications of temporary cessation of business operations as stipulated in Article 57 of Decree No. 43/2010/ND-CP shall be carried out according to the form prescribed in Appendix III-12 attached hereto.
Article 11. Forms of documents issued by business registration authorities
1. Business Registration Certificate, Branch Operation Registration Certificate, Representative Office Registration Certificate shall be implemented according to the model prescribed in Appendix IV attached hereto.
2. Notification on contents requiring amendment and supplementation of business registration files, Notification on violations committed by businesses, and other notifications of business registration authorities shall be implemented according to the models prescribed in Appendix V attached hereto.
3. Receipt prescribed in Clause 3, Article 25 of Decree No. 43/2010/ND-CP shall be implemented according to the model prescribed in Appendix VI-6 attached hereto.
4. Decision on revoking Business Registration Certificate prescribed in Article 60 of Decree No. 43/2010/ND-CP, Decision on revoking Branch Operation Registration Certificate, Representative Office Registration Certificate shall be implemented according to Appendix VI-1 and Appendix VI-3 attached hereto.
Article 12. Delegation for representatives to handle business registration procedures
In cases where the founders of a business delegate their representatives to submit business registration files, when receiving such files, the Provincial Business Registration Department shall request the delegated person to present Identity Card or Passport or other lawful personal identification documents as prescribed in Article 24 of Decree No. 43/2010/ND-CP and the power of attorney as prescribed by law.
Article 13. Registration of change of main office address of a business, establishment of new branches, representative offices in another province/city from where the business headquarters is located
1. Prior to registering changes in the main office address or branch location with the Provincial Business Registration Department at the intended destination, the business must complete related procedures for relocation with tax authorities. The filing and procedures for declaration and notification to tax authorities shall be carried out in accordance with laws on tax administration.
2. Within five working days from the completion of declaration and notification procedures with tax authorities, the business shall submit the file for changing the main office address to the Provincial Business Registration Department in accordance with Clauses 2 and 3 of Article 35 of Decree No. 43/2010/ND-CP.
Article 14. Registration of change of legal representative of limited liability companies and joint-stock companies
1. The file for registering the change of legal representative of limited liability companies and joint-stock companies includes the following documents:
a. Notification of change of legal representative of the company;
b. A certified true copy of Identity Card or Passport or other lawful personal identification documents as prescribed in Article 24 of Decree No. 43/2010/ND-CP of the person replacing the legal representative of the company;
c. Decision in writing and a certified true copy of the Minutes of the meeting of the Board of Members for limited liability companies with two members or more regarding the change of legal representative, Decision of the sole owner of the company for a limited liability company with one member regarding the change of legal representative; Decision in writing and a certified true copy of the Minutes of the meeting of the General Meeting of Shareholders for joint-stock companies regarding the change of legal representative if the change of legal representative of the company alters the content of the charter of the company, of the Board of Directors for joint-stock companies if the change of legal representative of the company does not alter the content of the charter of the company except for the name, signature of the legal representative of the company as prescribed in Clause 15, Article 22 of the Enterprise Law.
In case the charter of a joint-stock company stipulates that the Chairman of the Board of Directors is the legal representative and the General Meeting of Shareholders elects the Chairman of the Board of Directors, there must be a Decision in writing and a certified true copy of the Minutes of the meeting of the General Meeting of Shareholders regarding the change of legal representative.
2. The person signing the notification of change of legal representative is one of the following individuals:
a) Chairman of the Board of Members for limited liability companies with two members or more. In case the Chairman of the Board of Members is the legal representative, the person signing the notification is the newly elected Chairman of the Board of Members.
b) Sole owner of the company for a limited liability company with one member whose sole owner is an individual.
c) Chairman of the Board of Members or Chairman of the company for a limited liability company with one member whose sole owner is an organization.
d) Chairman of the Board of Directors for joint-stock companies. In case the Chairman of the Board of Directors is the legal representative, the person signing the notification is the newly elected Chairman of the Board of Directors by the General Meeting of Shareholders or the Board of Directors.
Article 15. Time limit for enterprises to register changes in business registration content
1. Enterprises shall be responsible for registering changes in business registration content within ten working days from the date the enterprise issues the Decision (or Resolution) changing these contents, except where otherwise provided by law.
2. The owner of a single-member limited liability company, the Board of Members of a limited liability company with two or more members, the General Meeting of Shareholders, the Board of Directors of a joint-stock company, or those persons authorized in the enterprise shall be responsible for issuing a written Decision (or Resolution) on changing business registration content within ten working days from the date the enterprise decides to change business registration content, except where the Minutes of the meeting specifically provide a different time limit for issuing the Decision (or Resolution).
Article 16. Registration to obtain a new Business Registration Certificate
1. Enterprises that have been issued a Business Registration Certificate or a Business Registration Certificate and tax registration before Decree No. 43/2010/ND-CP takes effect are not required to switch to a new Business Registration Certificate.
2. An enterprise will be issued a new Business Registration Certificate when it registers changes in business registration content. When submitting the application for changing business registration content, the enterprise must submit the original Business Registration Certificate and Tax Registration Certificate or the original Business Registration Certificate and tax registration to the Department of Business Registration to obtain a new Business Registration Certificate.
3. In cases where an enterprise wishes to switch its Business Registration Certificate or Business Registration Certificate and tax registration to a new Business Registration Certificate without changing business registration content and tax registration, the enterprise may submit an application for issuance of a new Business Registration Certificate along with the original Business Registration Certificate and the original Tax Registration Certificate; or the original Business Registration Certificate and tax registration to obtain a new Business Registration Certificate within two working days.
The form of the application for issuance of a new Business Registration Certificate is implemented according to the provisions at Appendix VI-5 attached to this Circular.
Article 17. Registration of changes in tax registration content without changing business registration content
1. Enterprises that change tax registration content without changing business registration content shall comply with the provisions of Article 45 of Decree No. 43/2010/ND-CP.
2. Notification of changes in tax registration content shall be made using the form prescribed in Appendix III-10 attached to this Circular.
3. Within five working days from the date of receiving the valid application from the enterprise, the Department of Business Registration updates the data into the National Enterprise Registration Information System to transfer information to the database of the General Department of Taxation, and simultaneously retains the Notification in the enterprise's registration file.
Chapter IV
BUSINESS REGISTRATION THROUGH ELECTRONIC NETWORK
Article 18. Registration of Enterprises through Electronic Portal
1. The enterprise founders may choose to directly register their enterprises at the Provincial Business Registration Office or register their enterprises through the electronic portal.
2. To carry out the procedure for registering enterprises through the electronic portal, the enterprise founder or the authorized representative (hereinafter referred to collectively as the enterprise founder) shall access the National Enterprise Registration Information Portal, fill in all required information accurately. Through the National Enterprise Registration Information Portal, the National Enterprise Registration Information System (hereinafter referred to as the System) will accept the electronic registration dossier, and the Provincial Business Registration Office will process the enterprise registration dossier submitted through the electronic portal on the National Enterprise Registration Information System.
3. An electronic registration dossier sent through the National Enterprise Registration Information Portal is considered successfully sent when it is received by the server of the National Enterprise Registration Information System.
4. The time of sending and receiving electronic documents in the electronic registration dossier is determined based on the time recorded on the server of the National Enterprise Registration Information System.
5. The enterprise may collect the Certificate of Enterprise Registration directly from the Provincial Business Registration Office where the enterprise's main office is located or register and pay fees to receive the Certificate of Enterprise Registration through courier service.
6. The provisions on registering enterprises through the electronic portal apply to cases of registering to establish enterprises, changing enterprise registration contents, setting up branches, representative offices, notifying establishment of business locations, and changing enterprise registration contents.
Article 19. Registration of Enterprises through the Electronic Portal in Cases Where the Enterprise Founder Has an Electronic Signature
In cases where the enterprise founder has an electronic signature, the registration of enterprises through the electronic portal shall be carried out as follows:
1. The enterprise founder submits the electronic registration dossier through the National Enterprise Registration Information Portal and pays the registration fee to the Provincial Business Registration Office where the enterprise's main office is located.
2. When the enterprise's electronic registration dossier meets the requirements stipulated, through the National Enterprise Registration Information Portal, the Provincial Business Registration Office accepts the dossier and the enterprise founder receives a confirmation of submission of the electronic registration dossier.
3. The Provincial Business Registration Office checks the validity of the dossier and notifies the enterprise about issuing the Certificate of Enterprise Registration or requests the enterprise founder to amend and supplement the enterprise registration dossier through the National Enterprise Registration Information Portal and sends it to the email address registered with the National Enterprise Registration Information System by the enterprise founder.
4. Based on the valid dossier of the enterprise and confirmation that the enterprise founder has paid the full registration fee, the Provincial Business Registration Office where the enterprise's main office is located issues the Certificate of Enterprise Registration to the enterprise.
Article 20. Electronic registration of enterprises for founders without electronic signatures
In cases where the enterprise founders do not have electronic signatures, the electronic registration of enterprises shall be carried out as follows:
1. The enterprise founder submits the electronic registration dossier through the National Enterprise Registration Information Portal and pays the registration fee to the Provincial Business Registration Office where the enterprise's main office is located.
2. The Business Registration Department checks the validity of the enterprise registration dossier on the System and notifies the enterprise about the issuance of the Enterprise Registration Certificate or requests the enterprise founders to amend and supplement the enterprise registration dossier through the National Enterprise Registration Information Portal and sends it to the email address registered with the National Enterprise Registration Information System of the enterprise founders. When the enterprise registration dossier is valid and approved on the System, the Business Registration Department forwards information to the Tax Authority to create a code for the enterprise and sends the Confirmation of Submission of the Enterprise Registration Dossier via the Electronic System to the enterprise founders according to the form prescribed in Appendix VI-4 issued together with this Circular. The legal representative of the enterprise signs the Confirmation of Submission of the Enterprise Registration Dossier via the Electronic System.
3. The enterprise founders send the Confirmation of Submission of the Enterprise Registration Dossier via the Electronic System and other documents in the enterprise registration dossier to the provincial Business Registration Department where the main office of the enterprise is located within fifteen working days from the date of receipt of the Confirmation of Submission of the Enterprise Registration Dossier via the Electronic System. If the business registration authority does not receive the dossier sent by the enterprise within the above period, the electronic enterprise registration dossier will lose its effect and the business registration authority will remove the enterprise name from the System.
4. Upon receiving the paper dossier sent by the enterprise, the Business Registration Department compares the information declared by the enterprise on the System and issues the Enterprise Registration Certificate to the enterprise if the information is consistent.
Chapter V
REGISTRATION OF SUPPLEMENTARY INFORMATION, TEMPORARY SUSPENSION OF BUSINESS, DISSOLUTION OF ENTERPRISES, REVOCATION, AND REISSUANCE OF THE ENTERPRISE REGISTRATION CERTIFICATE
Article 21. Supplementing information in the Enterprise Registration Certificate
In cases where the enterprise only supplements changes to information such as telephone number, fax, email, website, and address due to administrative boundary changes, or identification card information, or individual addresses in the business registration dossier, the enterprise shall submit a Notification according to the form prescribed in Appendix III-9 to the provincial Business Registration Department where the main office of the enterprise is located. The Business Registration Department receives the notification, provides a Receipt, and processes the issuance of a new Enterprise Registration Certificate for the enterprise. Each time a new Enterprise Registration Certificate is issued under this circumstance is considered a change registration of the enterprise's content. In this case, the enterprise is not required to pay fees.
Article 22. Supplementing information in the enterprise registration dossier
In cases where the enterprise only supplements information in the enterprise registration dossier without changing the content of the Enterprise Registration Certificate, the enterprise shall submit a Notification according to the form prescribed in Appendix III-9 to the provincial Business Registration Department where the main office of the enterprise is located. The Business Registration Department supplements the information in the enterprise's dossier and updates the information on the System. In this case, the enterprise is not required to pay fees.
Article 23. Revocation of Business Registration Certificate
1. In cases where enterprises commit violations as stipulated in Clause 3, Article 60 of Decree No. 43/2010/NĐ-CP, the Business Registration Office shall notify in writing about the violation and request the enterprise's representative to attend at the Business Registration Office for explanation. If, within ten working days from the end date of the deadline specified in the notification, the person requested does not attend or if the content of the explanation is not accepted, the Business Registration Office shall issue a decision to revoke the Business Registration Certificate.
2. Prior to issuing a notification on the violation and promulgating a decision to revoke the Business Registration Certificate, in necessary cases, the Business Registration Office may invite representatives of the Department of Planning and Investment Inspection and relevant agencies such as tax authorities, People's Committee of the district, industry management departments, etc., to participate in a joint meeting to determine the enterprise's violation.
3. The Business Registration Office's notification regarding the enterprise's violation as stipulated in Article 60 of Decree No. 43/2010/NĐ-CP must be sent to the main office address of the enterprise, published on the National Enterprise Registration Information Portal, and local mass media.
Article 24. Handling Cases of False or Inaccurate Declaration in Business Registration Applications
1. In cases where false or inaccurate information is discovered in the business registration application, the provincial Business Registration Office shall notify the competent state agency to handle according to the provisions of the law. After receiving the decision on handling the violation from the competent state agency, the Business Registration Office shall require the enterprise to resubmit the application to obtain a new Business Registration Certificate.
2. If, after the deadline specified in the Business Registration Office's notification, the enterprise fails to submit the application for a new Business Registration Certificate, the Business Registration Office shall require the enterprise to report according to the provisions of Article 163 of the Enterprise Law.
Article 25. Reissuing the Business Registration Certificate
1. Cases of reissuing the Business Registration Certificate due to loss, misplacement, fire, or destruction shall be carried out in accordance with the provisions of Article 58 of Decree No. 43/2010/NĐ-CP.
2. In cases where the Business Registration Certificate was issued without complying with the prescribed application forms, procedures, and formalities, the Business Registration Office shall notify the enterprise to complete and submit a valid application form within thirty days from the date of notification to be considered for reissuance of the Business Registration Certificate.
Article 26. Procedures and Formalities for Registering Enterprise Dissolution
1. Within seven working days from the completion of the dissolution process and settlement of all debts of the enterprise, the enterprise's legal representative shall submit the dissolution application as stipulated in Clause 3, Article 28 of Decree No. 139/2007/NĐ-CP dated September 5, 2007, guiding detailed implementation of certain articles of the Enterprise Law to the provincial Business Registration Office.
2. Within two working days from the receipt of a valid dissolution application from the enterprise, the provincial Business Registration Office shall notify the tax authority and the provincial public security agency about the enterprise's dissolution.
3. Within seven working days from the receipt of a valid dissolution application from the enterprise, the provincial Business Registration Office shall issue a notification that the enterprise has been dissolved and remove the enterprise's name from the business registration book if there are no other requirements from the tax authority and the public security agency.
Article 27. Termination of Branch, Representative Office, Business Location Operations.
Clause 1. When terminating branch, representative office, or business location operations, the enterprise shall notify the Provincial Business Registration Department where the branch, representative office, or business location is located.
The notification must be accompanied by the Decision of the Enterprise Owner for a sole proprietorship, the Owner or Chairman of the Board of Members or Company Chairman for a single-member limited liability company, the Board of Members for a multi-member limited liability company, the Board of Directors for a joint-stock company, or the General Partners for a partnership regarding the termination of branch, representative office, or business location operations.
Clause 2. Upon receipt of the notification, the Business Registration Department shall enter the information into the National Enterprise Registration Information System and reclaim the Certificate of Branch Operation Registration or Representative Office Registration in cases of terminating branch or representative office operations; remove the business location from the Enterprise Registration Certificate or Branch Operation Registration Certificate in cases of terminating business location operations.
Chapter VI
BUSINESS HOUSEHOLD REGISTRATION
Article 28. Business Household Registration
Clause 1. The dossier, procedure, and process for business household registration shall be carried out in accordance with the provisions of Article 52 of Decree No. 43/2010/ND-CP.
Clause 2. The Application for Business Household Registration shall be implemented according to the form prescribed in Appendix I-6 attached hereto.
Clause 3. The list of individuals contributing capital to establish a business household shall be implemented according to the form prescribed in Appendix II-5 attached hereto.
Clause 4. Individuals specified in Clause 1 of Article 50 of Decree No. 43/2010/ND-CP are only entitled to register one business household nationwide and have the right to contribute capital or purchase shares in enterprises as individuals.
Clause 5. The Certificate of Business Household Registration shall be implemented according to the form prescribed in Appendix IV-6 attached hereto.
Article 29. Amendment of Business Household Registration Content
Clause 1. The registration of amendments to business household registration content shall be carried out in accordance with the provisions of Article 55 of Decree No. 43/2010/ND-CP. Notifications of changes to business household registration content shall be implemented according to the form prescribed in Appendix III-14 attached hereto.
Clause 2. When changing registered business activities, the business household owner or business household representative shall submit a notification of changes to business household registration content to the district-level business registration authority where the registration was made.
Upon receiving the dossier, the District Business Registration Authority shall issue a receipt and issue the Certificate of Business Household Registration to the business household within five working days from the date of receiving the valid dossier.
Article 30. Termination of Business Household Operations
Clause 1. When terminating business operations, the business household must return the original Certificate of Business Household Registration to the District Business Registration Authority where the registration was made, while simultaneously settling all debts, including tax arrears and unfulfilled financial obligations.
Clause 2. Notifications of temporary cessation of business operations and termination of business household operations as stipulated in Clauses 2 and 3 of Article 55 of Decree No. 43/2010/ND-CP shall be implemented according to the forms prescribed in Appendices III-15 and III-16 attached hereto.
Article 31. Revocation of Business Registration Certificate for Individual Households
1. The revocation of the Business Registration Certificate for individual households shall be carried out in accordance with the provisions of Article 61 of Decree No. 43/2010/NĐ-CP.
2. In cases where an individual household does not conduct business activities within six months from the date of issuance of the Business Registration Certificate; ceases business operations continuously for more than six months without notifying the district-level business registration authority, the Business Registration Authority shall notify in writing about the violation and request the representative of the individual household to come to the Business Registration Authority to explain. After ten working days from the end of the deadline specified in the notification, if the person requested does not attend or if the explanation is not accepted, the Business Registration Authority shall issue a decision to revoke the Business Registration Certificate.
3. In cases where an individual household transfers its place of business to another district, town, or city, after receiving the notification from the individual household regarding the transfer to another district-level unit, the Business Registration Authority shall issue a Decision to revoke the Business Registration Certificate.
4. In cases where an individual household engages in prohibited industries or professions, the Business Registration Authority shall issue a Notification about the violation and issue a Decision to revoke the Business Registration Certificate.
5. In cases where an individual household is established by persons who are not entitled to establish an individual household, it shall be handled according to one of the following situations:
a) If the individual household is established by an individual who is not entitled to establish an individual household, the Business Registration Authority shall issue a Notification about the violation and issue a Decision to revoke the Business Registration Certificate.
b) If the individual household is established by a group of individuals and one of them is not entitled to establish an individual household, the Business Registration Authority shall issue a Notification about the violation and require the individual household to change the individual within fifteen working days from the date of the notification. If the individual household fails to make the change within this period, the Business Registration Authority shall issue a Notification about the violation and issue a Decision to revoke the Business Registration Certificate.
6. Notifications about violations of individual households shall be made in accordance with the form prescribed in Appendix V-10 issued together with this Circular. Decisions to revoke the Business Registration Certificate shall be made in accordance with the form prescribed in Appendix VI-2 issued together with this Circular.
Chapter VII
CORRECTION OF INFORMATION, CROSS-CHECKING INFORMATION ON BUSINESS REGISTRATION AND TAX REGISTRATION AFTER DATA TRANSFER
Article 32. Correction of information in the Business Registration Certificate
The correction of information in the Business Registration Certificate in accordance with Article 30 of Decree No. 43/2010/NĐ-CP shall be carried out as follows:
1. In cases where a business discovers that the content in the Business Registration Certificate is inaccurate compared to the content of the business registration dossier, the business shall submit a Request for Information Correction in the form prescribed in Appendix III-11 issued together with this Circular requesting the Business Registration Department to correct the content in the Business Registration Certificate to match the submitted business registration dossier. Upon receipt of the Request, the Business Registration Department shall examine the dossier and reissue the Business Registration Certificate for the business within two working days from the date of receipt of the business's Request if the information in the business's notification is accurate.
2. In cases where the Business Registration Department discovers that the content in the Business Registration Certificate is inaccurate compared to the content of the business registration dossier, it shall notify the business about the need to correct the content in the Business Registration Certificate to match the submitted business registration dossier and reissue the Business Registration Certificate for the business within fifteen working days from the date of sending the notification. When collecting the new Business Registration Certificate, the business must return the old Business Registration Certificate.
3. If the correction of information is completed within five working days from the date of issuance of the Business Registration Certificate, the Business Registration Department shall reissue the Business Registration Certificate for the business and such correction will not be counted as a change in business registration content. If the correction of information is completed after five working days from the date of issuance of the Business Registration Certificate, the Business Registration Department shall reissue the Business Registration Certificate for the business and such correction will be counted as a change in business registration content.
4. In cases where information on the Business Registration Certificate is corrected, the business is not required to pay a fee for the correction of information.
Article 33. Supplementing and Amending Content of Information on Business Registration Certificate or Business Registration Certificate and Tax Registration in the National Enterprise Registration Database
1. In cases where a business discovers that the information on the Business Registration Certificate or Business Registration Certificate and Tax Registration in the National Enterprise Registration Database is missing or inaccurate due to data conversion processes, the business shall notify the Provincial Business Registration Office at its principal office location to supplement or amend the information. The notification must be accompanied by a valid copy of the Business Registration Certificate or Business Registration Certificate and Tax Registration.
Within five working days from the date of receipt of the business's notification, the Provincial Business Registration Office at the business's principal office location shall be responsible for supplementing or amending the information on the Business Registration Certificate or Business Registration Certificate and Tax Registration in the National Enterprise Registration Database.
2. In cases where the Provincial Business Registration Office discovers that the information on the Business Registration Certificate or Business Registration Certificate and Tax Registration in the National Enterprise Registration Database is missing or inaccurate compared to the written certificate, within five working days from the date of discovery, the Provincial Business Registration Office shall supplement or amend the information on the Business Registration Certificate or Business Registration Certificate and Tax Registration in the National Enterprise Registration Database.
Article 34. Guidelines for Handling Cases Where a Business Has Not Registered a Tax Number or There Are Discrepancies Between Business Registration and Tax Registration
1. Based on the enterprise registration database after data conversion and tax registration data, the Provincial Business Registration Office shall send notifications to each business and request the business to:
a) Register the tax identification number within thirty working days from the date of receiving the notification in cases where the business has been issued a Business Registration Certificate but has not completed tax registration. If the business fails to comply with this requirement, it will be subject to penalties under tax laws and have its Business Registration Certificate revoked according to point c, Clause 2, Article 165 of the Enterprise Law.
b) Report and complete the change registration of business content within three months from the date of receiving the notification in cases where the business registration and tax registration contents are inconsistent. If the business fails to comply with this requirement, its Business Registration Certificate will be revoked according to point g, Clause 2, Article 165 of the Enterprise Law.
2. Notifications from the Provincial Business Registration Office regarding the revocation of the Business Registration Certificate must be sent to the principal office address and the tax notification address of the business and published in mass media.
Chapter VIII
PROVISION AND MAINTENANCE OF ENTERPRISE REGISTRATION CONTENT
Article 35. Provision of information on business registration
1. The provision of information on the content of business registration shall be carried out in accordance with the provisions of Article 31 and Clause 4 of Article 52 of Decree No. 43/2010/NĐ-CP.
2. When processing business registration, the Business Registration Department records the content of business registration in the business registration book kept at the Business Registration Department. The business registration book may consist of electronic files.
Article 36. Content of Information Provided
1. Individuals and organizations may request the Business Registration Department to provide information on the content of businesses within their locality and must pay fees as prescribed by law.
2. Information on business registration is publicly disclosed free of charge on the National Business Registration Portal with four basic contents: name of the enterprise, main office address, legal representative, and business activities.
3. Organizations and individuals who need to obtain additional information on business registration beyond the basic information mentioned above must pay a fee, except in cases where competent state agencies require the provision of information in writing for specific cases.
Chapter IX
IMPLEMENTING PROVISIONS
Article 37. Effective Date
1. This Circular takes effect from July 20, 2010.
2. This Circular replaces Circular No. 03/2006/TT-BKH dated October 19, 2006, issued by the Ministry of Planning and Investment guiding the procedures and formalities for business registration as stipulated in Decree No. 88/2006/NĐ-CP dated August 29, 2006, of the Government on business registration; Joint Circular No. 05/2008/TTLT/BKH-BTC-BCA dated July 29, 2008, issued by the Ministry of Planning and Investment, the Ministry of Finance, and the Ministry of Public Security guiding the mechanism for coordination among agencies handling business registration, tax registration, and seal registration for enterprises established and operating under the Enterprise Law; and Circular No. 01/2009/TT-BKH dated January 13, 2009, issued by the Ministry of Planning and Investment amending and supplementing Circular No. 03/2006/TT-BKH.
Article 38. RESPONSIBILITY FOR IMPLEMENTATION
1. Provincial Departments of Planning and Investment, district-level business registration agencies, enterprises established under the Enterprise Law, founders of enterprises, and related organizations and individuals are responsible for implementing this Circular.
2. During implementation, if there are any difficulties, it is requested that relevant organizations and individuals promptly reflect them to the Ministry of Planning and Investment for study, amendment, and supplementation./.