Chương IV Nghị định 01/2021/NĐ-CP: Hồ sơ, trình tự, thủ tục đăng ký doanh nghiệp, đăng ký hoạt động chi nhánh, văn phòng đại diện, địa điểm kinh doanh

a) The resolution or decision on full division of the company as prescribed in Article 198 of the Law on Enterprises;

b) The copy of the minutes of the meeting on full division of the company of the Board of Members of a multi-member limited liability company or the General Meeting of Shareholders of a joint-stock company.

2. In case of partial division of a limited liability company or joint-stock company as prescribed in Article 199 of the Law on Enterprises, apart from the documents specified in Article 23 and Article 24 hereof, the application for registration of the new company must also include the following documents:

a) The resolution or decision on partial division of the company as prescribed in Article 199 of the Law on Enterprises;

b) The copy of the minutes of the meeting on partial division of the company of the Board of Members of a multi-member limited liability company or the General Meeting of Shareholders of a joint-stock company.

3. In case of consolidation of some companies into a new company, apart from the documents specified in Articles 22, 23 and 24 hereof, the application for registration of the consolidated company must also include the following documents:

a) The consolidation contract as prescribed in Article 200 of the Law on Enterprises;

b) The resolution or decision on ratification of the consolidation contract and the copies of the minutes of meetings on ratification of consolidation contract of the Board of Members of a multi-member limited liability company, the Board of General Partners of a partnership, or the General Meeting of Shareholders of a joint-stock company.

Article 26. Application for enterprise registration in case of conversion

1. In case of conversion from a sole proprietorship into a partnership, a limited liability company or a joint-stock company, the application for registration of conversion shall include the documents specified in Articles 22, 23 and 24 hereof but exclude the investment registration certificate specified in Point b Clause 4 Article 22, Point c Clause 4 Article 23 and Point c Clause 3 Article 24 hereof. The application must be also include the following documents:

a) The sole proprietor’s written commitment to take personal responsibility for all unpaid debts and pay them when they are due with all of his/her assets;

b) The written agreement made between the sole proprietor and parties of ongoing contracts that the new company will take over and continue performing these contracts;

c) The sole proprietor’s written commitment or agreement with other limited partners to continue hiring the existing employees of the sole proprietorship;

d) The contract for transfer of capital of the sole proprietorship or documents proving completion of such transfer; the contract for donation of capital of the sole proprietorship; the copy of certificate of the inheritor’s lawful right to inheritance;

dd) A written approval given by the investment registration authority for capital contribution or purchase of shares/stakes by foreign investors/foreign-invested business entities in case procedures for registration of capital contribution or purchase of shares/stakes must be followed in accordance with the Law on Investment.

2. In case of conversion from a single-member limited liability company into a multi-member limited liability company, the application for registration of conversion shall include the documents specified in Article 23 hereof but exclude the investment registration certificate specified in Point c Clause 4 Article 23 hereof. The application must be also include the following documents:

a) The contract for transfer of stakes or documents proving completion of such transfer; the contract for donation of stakes; the copy of certificate of the inheritor’s lawful right to inheritance;

b) The resolution or decision of the company’s owner on capital mobilization and documents certifying the capital contribution by new members;

c) A written approval given by the investment registration authority for capital contribution or purchase of shares/stakes by foreign investors/foreign-invested business entities in case procedures for registration of capital contribution or purchase of shares/stakes must be followed in accordance with the Law on Investment.

3. In case of conversion from a multi-member limited liability company into a single-member limited liability company, the application for registration of conversion shall include the documents specified in Article 24 hereof but exclude the investment registration certificate specified in Point c Clause 3 Article 24 hereof. The application must be also include the following documents:

a) The contract for transfer of stakes or documents proving completion of such transfer; the contract for donation of stakes; the copy of certificate of the inheritor’s lawful right to inheritance; the merger contract or consolidation contract;

b) The resolution or decision and copy of the minutes of meeting of the Board of Members of the multi-member limited liability company on conversion into a single-member limited liability company;

c) A written approval given by the investment registration authority for capital contribution or purchase of shares/stakes by foreign investors/foreign-invested business entities in case procedures for registration of capital contribution or purchase of shares/stakes must be followed in accordance with the Law on Investment.

4. In case of conversion from a limited liability company into a joint-stock company and vice versa, the application for registration of conversions hall include the documents specified in Articles 23 and 24 hereof but exclude the investment registration certificate specified in Point c Clause 4 Article 23 and Point c Clause 3 Article 24 hereof. The application must be also include the following documents:

a) The resolution or decision of the owner of the single-member limited liability company or the resolution or decision and copy of the minutes of meeting of the Board of Members of the multi-member limited liability company or the resolution and copy of the minutes of the General Meeting of Shareholders of the joint-stock company on the conversion from company;

b) The contract for transfer of shares/stakes or documents proving completion of such transfer; the contract for donation of shares/stakes; the copy of certificate of the inheritor’s lawful right to inheritance;

c) Documents certifying the capital contribution by new members/shareholders;

d) A written approval given by the investment registration authority for capital contribution or purchase of shares/stakes by foreign investors/foreign-invested business entities in case procedures for registration of capital contribution or purchase of shares/stakes must be followed in accordance with the Law on Investment.

5. The enterprise may register conversion from the enterprise type at the same time when it registers changes to enterprise registration information or notifies changes to enterprise registration information. In this case, the application for enterprise registration shall comply with the provisions in Clauses 1, 2, 3 and 4 of this Article.

If an enterprise applies for registration of conversion and replacement of legal representative at the same time, the person that signs the application shall be Chairperson of the Board of Members of the multi-member limited liability company or partnership, Company’s President or Chairperson of the Board of Members of a single-member limited liability company, or Chairperson of the Board of Directors of the joint-stock company after conversion.

Article 27. Registration of conversion from household business into enterprise

1. The application for registration of an enterprise which is converted from a household business shall be submitted to the Business Registration Office of province where the enterprise will be headquartered.

2. The application for registration of an enterprise which is converted from a household business includes the original certificate of household business registration, the copy of the tax registration certificate and the documents specified in Articles 21, 22, 23 and 24 hereof corresponding to each enterprise type but excludes the investment registration certificate specified in Point b Clause 4 Article 22, Point c Clause 4 Article 23 and Point c Clause 3 Article 24 hereof. If foreign investors/foreign-invested business entities contribute capital to or purchase of shares/stakes of the enterprise converted from a household business in case procedures for registration of capital contribution or purchase of shares/stakes must be followed in accordance with the Law on Investment, the application for enterprise registration must include the written approval given by the investment registration authority for capital contribution or purchase of shares/stakes by such foreign investors/foreign-invested business entities.

3. Within 02 working days from the date of issue of the enterprise registration certificate, the Business Registration Office shall send the copy of the enterprise registration certificate and original certificate of household business registration to the business registration authority of district where the household business is located for completing procedures for shutdown of the household business.

Article 28. Documents and procedures for registration of social enterprises

1. Documents and procedures for registration of a social enterprise or its branch, representative office or business location shall comply with this Decree and vary according to the type of enterprise. The application must also include the commitment to fulfill social/environmental objectives which is signed by the following persons:

a) For a sole proprietorship: it is signed by the sole proprietor;

b) For a partnership: it is signed by general partners;

c) For a limited liability company: it is signed by members that are individuals; legal representatives or authorized representatives of members that are organizations;

d) For a joint-stock company: it is signed by founding shareholders that are individuals and other shareholders that are individuals, consent to and want to sign the commitment with founding shareholders; legal representatives or authorized representatives of founding shareholders that are organizations, and legal representatives or authorized representatives of other shareholders that are organizations, consent to and want to sign the commitment with founding shareholders.

The Business Registration Office shall publish the committee to fulfill social/environment objectives on the National Business Registration Portal when granting the enterprise registration certificate to the enterprise.

2. If an enterprise is converted into a social enterprise, it shall submit the application to the Business Registration Office of province where the enterprise will be headquartered. The application includes the following documents:

a) The committee to fulfill social/environment objectives signed by the enterprise’s legal representative;

b) The resolution or decision and the copy of the minutes of meeting of the Board of Members of the multi-member limited liability company or partnership, or of the General Meeting of Shareholders of the joint-stock company; the resolution or decision of the owner of the single-member limited liability company on ratification of the commitment.

The Business Registration Office shall update enterprise information on the National Enterprise Registration Database and publish the commitment to fulfill social/environment objectives on the National Business Registration Portal within 03 working days from the receipt of the application.

3. If there are changes to contents of the commitment to fulfill social/environment objectives, the social enterprise shall send a notification of such changes to the Business Registration Office of province where it is headquartered within 05 working days from the date of issue of the decision to make such changes. The notification must be accompanied by the following documents:

a) The commitment to fulfill social/environment objectives which has been changed and signed by the enterprise’s legal representative;

b) The resolution or decision and the copy of the minutes of meeting of the Board of Members of the multi-member limited liability company or partnership, or of the General Meeting of Shareholders of the joint-stock company; the resolution or decision of the owner of the single-member limited liability company on ratification of changes to the commitment.

The Business Registration Office shall update the enterprise information on the National Enterprise Registration Database and publish the changed commitment to fulfill social/environment objectives on the National Business Registration Portal within 03 working days from the receipt of the notification.

4. If the commitment to fulfill social/environment objectives is terminated, the social enterprise shall send a notification thereof to the Business Registration Office of province where it is headquartered within 05 working days from the date on which such termination is decided. The notification must be accompanied by the following documents: The resolution or decision and the copy of the minutes of meeting of the Board of Members of the multi-member limited liability company or partnership, or of the General Meeting of Shareholders of the joint-stock company; the resolution or decision of the owner of the single-member limited liability company or decision issued by a competent authority (if any) on termination of the commitment, which reasons for such termination must be specified.

The Business Registration Office shall update the enterprise information on the National Enterprise Registration Database and publish the documents in Clause 4 of this Article on the National Business Registration Portal within 03 working days from the receipt of the notification.

5. Documents and procedures for full or partial division, consolidation or merger of social enterprises shall comply with regulations herein. If a social enterprise is established from the full or partial division or consolidation of enterprises, the application must also include the commitment to fulfill social/environmental objectives as prescribed in Clause 1 of this Article. In case of full or partial division, consolidation or merger of social enterprises resulting in termination of the commitment to fulfill social/environmental objectives, the application must also include the documents prescribed in Clause 4 of this Article.

6. Documents and procedures for dissolution of social enterprises shall comply with regulations herein. In case the dissolve social enterprise still has unused aid or sponsorship, the application for dissolution must include the copy of the document on handling of the unused aid or sponsorship received by the enterprise.

7. The application for registration of a social enterprise which is converted from a social protection establishment, social fund or charitable fund shall be submitted to the Business Registration Office of province where the social enterprise will be headquartered. The application for enterprise registration shall include the documents specified in Clause 1 of this Article but exclude the investment registration certificate specified in Point b Clause 4 Article 22, Point c Clause 4 Article 23 and Point c Clause 3 Article 24 hereof. The application must be also include the following documents:

a) The decision to convert into a social enterprise which is made by the authority that has issued the license to establish the social protection establishment, social fund, or charitable fund;

b) Certificate of registration of social protection establishment, license to establish and recognize the charter of the social fund or charitable fund;

c) The copy of tax registration certificate;

d) A written approval given by the investment registration authority for capital contribution or purchase of shares/stakes by foreign investors/foreign-invested business entities in case procedures for registration of capital contribution or purchase of shares/stakes must be followed in accordance with the Law on Investment.

Within 02 working days from the date of issue of the enterprise registration certificate, the Business Registration Office shall send the copy of the enterprise registration certificate and original certificate of registration of social protection establishment or license to establish and recognize the charter of the social fund or charitable fund to the authority that has issued the license to establish the social protection establishment, social fund, or charitable fund for completing procedures for shutdown of that social protection establishment, social fund, or charitable fund.

Article 29. Documents and procedures for registration of credit institutions, foreign bank branches, representative offices of foreign credit institutions and other foreign organizations performing banking activities

1. Documents and procedures for registration of credit institutions, their branches, representative offices and business locations shall comply with this Decree and vary according to the type of enterprise; the application must include a copy of the license or written approval given by SBV.

2. The application for operation registration or changes to operation registration of foreign bank branches or representative offices of foreign credit institutions or other foreign organizations performing banking activities shall comply with Point a and Point c Clause 1 Article 31 and Clause 2 Article 62 hereof, and must be accompanied by the copy of the license or written approval given by SBV.

3. Within 07 working days from the effective date of the decision to revoke license, the credit institution, foreign bank branch or representative office of a foreign credit institution or other foreign organization performing banking activities shall send a notification of enterprise dissolution, or shutdown of foreign bank branch or representative office to the Business Registration Office of province where that credit institution, foreign bank branch or representative office is located. This notification must be accompanied by the copy of the decision on operation termination and decision to revoke license issued by SBV in case of dissolution of a credit institution or foreign bank branch; the copy of the decision to revoke license in case of termination of operation of a representative office of a foreign credit institution or other foreign organization performing banking activities.

The Business Registration Office shall receive and process the application for dissolution of credit institution or termination of operation of a foreign bank branch, or representative office of a foreign credit institution or other foreign organization performing banking activities as prescribed in Clause 5 Article 70 and Clause 3 Article 72 hereof.

4. In case SBV appoints a representative of a credit institution placed under special control, the application for registration of replacement of legal representative shall comply with Article 50 hereof. The resolution or decision of the owner of the single-member limited liability company; the resolution or decision and copy of the minutes of meeting of the Board of members of the multi-member limited liability company; the resolution and copy of the minutes of meeting of the General Meeting of Shareholders or the resolution or decision and copy of the minutes of meeting of the Board of Directors of the joint-stock company shall be replaced with the copy of the SBV’s decision on appointment of Chairperson of Board of Directors or Chairperson of Board of Members or General Director (Director) of the credit institution.

5. In case SBV directly contributes capital or buy shares, or appoints another credit institution to contribute capital or buy shares of a credit institution placed under special control under decision of the Prime Minister or SBV, the application for changes to enterprise registration information shall comply with relevant regulations hereof. The resolution or decision of the owner of the single-member limited liability company; the resolution or decision and copy of the minutes of meeting of the Board of Members of the multi-member limited liability company; the resolution and copy of the minutes of meeting of the General Meeting of Shareholders or the resolution or decision and copy of the minutes of meeting of the Board of Directors of the joint-stock company and transfer contract or documents proving completion of the transfer shall be replaced with the copy of the decision of the Prime Minister or SBV.

Article 30. Documents and procedures for registration of securities companies, securities investment fund management companies, securities investment companies, branches in Vietnam of foreign securities companies or foreign fund management companies

1. Documents and procedures for registration of securities companies, securities investment fund management companies, securities investment companies, branches, representative offices and business locations of securities companies and securities investment fund management companies shall comply with this Decree and vary according to the type of enterprise; the application must include a copy of the license for establishment and operation or written approval given by SSC.

2. The application for operation registration or changes to operation registration of branches in Vietnam of foreign securities companies or foreign fund management companies shall comply with Point a and Point c Clause 1 Article 31 and Clause 2 Article 62 hereof, and must be accompanied by the copy of the license for establishment and operation or written approval given by SSC.

3. If the license for establishment and operation of a securities company, securities investment fund management company, or branch in Vietnam of a foreign securities company or foreign fund management company is revoked, SSC shall send a notification thereof to the Business Registration Office of province where that securities company, securities investment fund management company, or branch of a foreign securities company or foreign fund management company is located for revoking the enterprise registration certificate or certificate of branch registration according to Clause 4 Article 95 of the Law on Securities. The Business Registration Office shall revoke enterprise registration certificate or certificate of branch registration according to Clause 6 Article 75 and Clause 5 Article 77 hereof.

Article 31. Documents and procedures for registration of branches and representative offices, and notification of establishment of business locations

1. Application for registration of branch/representative office:

The enterprise shall send the application for registration of branch/representative office to the Business Registration Office of the province where the branch/representative office is situated. The application includes the following documents:

a) A notification of establishment of branch/representative office signed by the enterprise’s legal representative;

b) The copy of the resolution or decision and the copy of the minutes of meeting of the Board of Members of the multi-member limited liability company or partnership, or of the General Meeting of Shareholders of the joint-stock company; the copy of the resolution or decision of the owner of the single-member limited liability company on establishment of branch/representative office;

c) Copies of legal documents of the person who is the head of branch/representative office.

2. Notification of establishment of business location:

a) An enterprise may establish business locations at places other than those where it is headquartered or its branch is located;

b) Within 10 working days from the date of establishment of a business location, the enterprise shall send a notification thereof to the Business Registration Office of province where the business location is situated;

c) A notification of establishment of business location shall be signed by the enterprise’s legal representative if it is affiliated to the enterprise or by the branch’s head if it is affiliated to the branch.

3. Within 03 working days from the receipt of satisfactory application, the Business Registration Office shall issue the certificate of branch/representative office registration, and update information about the business location on the National Enterprise Registration Database. The Business Registration Office may issue a certificate of registration of business location to the enterprise at its request. If the application is unsatisfactory, the Business Registration Office shall notify the enterprise of necessary revisions.

4. Establishment of overseas branches/representative offices shall comply with the law of the host country. Within 30 working days from the official establishment date of an overseas branch/representative office, the enterprise must send a written notification thereof to the Business Registration Office of province where it is headquartered. This notification must be accompanied by the copy of the certificate of registration of the branch/representative office or another document of equivalent validity. The Business Registration Office shall update information about the branch/representative office on the National Enterprise Registration Database within 03 working days from the receipt of the notification.

Article 32. Receipt and processing of applications for enterprise registration

1. The person responsible for application for enterprise registration as prescribed herein shall submit the application to the Business Registration Office of the province where it is headquartered.

2. An application for enterprise registration shall be received and updated on the National Enterprise Registration Information System when all of the following conditions are satisfied:

a) It contains adequate documents as prescribed in this Decree;

b) The enterprise’s name has been written on the application form for enterprise registration or changes to enterprise registration information or notification of changes to enterprise registration information;

c) There is an address of the person who submits the application for enterprise registration;

d) Fees and charges for enterprise registration are fully paid.

3. After receiving an application for enterprise registration, the Business Registration Office shall give a confirmation slip to the person who submits the application.

4. After giving the confirmation slip, the Business Registration Office shall check the legitimacy of the application, sufficiently and accurately enter information in the application for enterprise registration into the National Enterprise Registration Information System and publish digitalized documents contained in the application on the same.

5. The enterprise or its founder may stop following procedures for enterprise registration when the application for enterprise registration is not yet approved on the National Enterprise Registration Information System. In this case, the person competent to sign the application form for enterprise registration shall send a written request for termination of procedures for enterprise registration to the Business Registration Office to which the application is submitted. The Business Registration Office shall consider giving a notification of termination of procedures for enterprise registration and cancel the application for enterprise registration on the National Enterprise Registration Information System within 03 working days from the receipt of the enterprise’s request. If the enterprise’s request is refused, the Business Registration Office shall give a written notification in which reasons for such refusal are specified to the enterprise or its founder.

Article 33. Time limit for issuing enterprise registration certificate and certificate of changes to enterprise registration information

1. The Business Registration Office shall issue the enterprise registration certificate and certificate of changes to enterprise registration information, and update enterprise registration information on the National Enterprise Registration Database within 03 working days from the receipt of the satisfactory application.

2. If the application is not satisfactory or the enterprise’s name is not conformable with regulations, the Business Registration Office shall inform the enterprise or its founder of necessary revisions within 03 working days from the receipt of the application. The Business Registration Office must include every necessary revision to the application in a notification.

3. After the aforementioned deadline, if the enterprise registration certificate or certificate of changes to enterprise registration information is not issued or enterprise registration information on the National Enterprise Registration Database is not changed, or no notification of necessary revisions to the application for enterprise registration is received, the enterprise or its founder is entitled to lodge a complaint as prescribed by regulations of law on complaints and denunciation.

Article 34. Issuance of enterprise registration certificate

1. Every enterprise shall be issued with an enterprise registration certificate when all of the conditions in Clause 1 Article 27 of the Law on Enterprises are satisfied.

2. Information on the enterprise registration certificate is effective from its date of issue. The enterprise is entitled to do business from the date of issue of the enterprise registration certificate, except for conditional business lines. In case the enterprise registers the date of commencement of business after the date of issue of the enterprise registration certificate, the enterprise is entitled to do business from the registered date, except for conditional business lines.

3. The enterprise is entitled to request the Business Registration Office to provide copies of the enterprise registration certificate and pay fees as prescribed.

4. When an enterprise has been issued with a new enterprise registration certificate, the old certificates are no longer effective.

Article 35. Publishing of enterprise registration information

1. Information shall be published in accordance with Clause 1 and Clause 2 Article 32 of the Law on Enterprises.

2. Enterprise registration information shall be published on the National Business Registration Portal.

3. The request for publishing of enterprise registration information and payment of fees thereof shall be made when the enterprise submits the application for enterprise registration. If the enterprise registration certificate is not issued, the fees paid for publishing of enterprise registration information shall be refunded to the enterprise.

Article 36. Provision of enterprise registration information

1. The following information shall be available and provided free of charge on the National Business Registration Portal at https://dangkykinhdoanh.gov.vn, including: the enterprise's name, enterprise ID number, headquarters address, business lines, full name of the legal representative, and legal status of the enterprise.

2. The entities that have demands for enterprise registration information as prescribed in Clause 1 Article 33 of the Law on enterprises shall submit the request for provision of enterprise registration information on the National Business Registration Portal or to provincial-level business registration authorities.

Business registration authorities shall provide information about enterprises stored on the National Enterprise Registration Information System. Provincial-level business registration authorities shall provide information about enterprises on the National Enterprise Registration Database within their management.

Article 37. Methods of payment of fees and charges for enterprise registration

1. The person responsible for enterprise registration shall pay fees and charges for enterprise registration when submitting the application for enterprise registration. Fees and charges for enterprise registration may be paid directly at the Business Registration Office or transferred to its account or paid through electronic payment services. Charges for enterprise registration shall not be refunded if the enterprise is not issued with the enterprise registration certificate.

2. Online payment of fees and charges is supported on the National Business Registration Portal. Fees for electronic payment services must not be included in charges for enterprise registration, fees for provision of enterprise registration information, and fees for publishing of enterprise registration information.

3. In case errors occur during the process of electronic payment services, the payer shall contact the payment service provider.

4. The Ministry of Finance shall take charge and cooperate with the Ministry of Planning and Investment in providing guidance on collection, management, and use of fees and charges for enterprise registration, fees for provision of enterprise registration information, and fees for publishing of enterprise registration information to upgrade, maintain and operate the National Enterprise Registration Information System.

Article 38. Standardization and transfer of enterprise registration data

1. Data standardization means reviewing, comparing, and adjusting enterprise registration information and legal status of enterprises in the National Enterprise Registration Database.

2. Information on business registration certificates or certificates of business registration and tax registration at the Business Registration Offices and business registration information on investment licenses or investment certificates (also business registration certificates) or other documents of equivalent validity, and securities trading licenses must be transferred to the National Enterprise Registration Information System. Enterprise registration information at Business Registration Offices, investment registration authorities and SSC are original information about enterprises during the data transfer process.

3. In case enterprise registration information on the National Enterprise Registration Database is inadequate or inaccurate compared to that in the enterprise registration certificate or the paper application for enterprise registration because of data transfer process, the Business Registration Office shall directly update information or instruct the enterprise to do so.

4. Data standardization, document digitalization, update and transfer of enterprise registration data shall be carried out according to annual plans of Business Registration Offices.

5. The Ministry of Planning and Investment shall elaborate on this Article.

Article 39. Rectification of information in enterprise registration certificates, certificates of changes to enterprise registration information, certificates of branch/representative office registration, certificates of business location registration

1. In case an enterprise detects information in its enterprise registration certificate is inaccurate compared to those in the application for enterprise registration, it shall send a written request for information rectification to the Business Registration Office of province where it is headquartered. The Business Registration Office shall re-issue the enterprise registration certificate within 03 working days from the receipt of the request from the enterprise if it contains accurate information.

2. In case the Business Registration Office detects the information in an enterprise registration certificate is inaccurate compared to that in the application for enterprise registration, it shall notify the relevant enterprise of information rectification and re-issue a new enterprise registration certificate to the enterprise within 03 working days from the date of notification.

3. Rectification of information in certificates of changes to enterprise registration information, certificates of branch/representative office registration, certificates of business location registration and enterprise registration information on the National Enterprise Registration Database shall comply with Clauses 1, 2 of this Article.

Article 40. Rectification of enterprise registration information by transfer of data to the National Enterprise Registration Database

1. In case an enterprise detects the enterprise registration information on the National Enterprise Registration Database is inadequate or inaccurate compared to the physical copy of the enterprise registration certificate, business registration certificate, certificate of business registration and tax registration, investment certificate (also the business registration certificate), investment license or another document of equivalent validity, or securities trading license by transfer of data to the National Enterprise Registration Database, it shall send a written request for information rectification to the Business Registration Office of province where it is headquartered. Such request must be accompanied by the copy of the enterprise registration certificate, business registration certificate, certificate of business registration and tax registration, investment certificate (also the business registration certificate), investment license or another document of equivalent validity, or securities trading license.

Within 03 working days from the receipt of the enterprise’s request, the Business Registration Office shall rectify enterprise registration information on the National Enterprise Registration Database.

2. In case the Business Registration Office detects the enterprise registration information on the National Enterprise Registration Database is not available or inaccurate compared to the physical enterprise registration certificate by transfer of data to the National Enterprise Registration Database, within 03 working days from such detection, it shall rectify the enterprise registration information on the National Enterprise Registration Database.

Article 41. Enterprise’s legal status

The enterprise’s legal status on the National Enterprise Registration Database includes:

1. “business suspension” means the enterprise’s legal status during its business suspension as prescribed in Clause 1 Article 206 of the Law on enterprises. Starting date of “business suspension” status is the date of business suspension registered by the enterprise. Ending date of “business suspension” status is the ending date of business suspension period as notified by the enterprise or the date of resumption of business ahead of schedule registered by the enterprise.

2. “Not operate at registered address” means the enterprise’s legal status showing that, through inspection or verification, tax authorities and relevant agencies find that the enterprise does not operate at its registered address. The tax authority shall provide information about the enterprise that no longer operates at its registered address to the business registration authority. Change, update and starting and ending dates of the enterprise's status shall be decided by the tax authority. The tax authority shall update and notify the “Not operate at registered address” to the business registration authority through the tax registration information system which is connected with the National Enterprise Registration Information System. The business registration authority shall record and update the enterprise’s legal status as notified by the tax authority on the National Enterprise Registration Database.

3. “revocation of enterprise registration certificate due to tax decision enforcement” means the legal status of the enterprise whose enterprise registration certificate is revoked according to a decision issued by the Business Registration Office at the request of the tax authority for enforcement of tax administrative decision. Starting date of the “revocation of enterprise registration certificate due to tax decision enforcement” status is the date on which the Business Registration Office issues a decision to revoke the enterprise registration certificate. Ending date of the “revocation of enterprise registration certificate due to tax decision enforcement” status is the date on which the Business Registration Office restores the enterprise’s legal status at the request of the tax authority in accordance with regulations of the Law on tax administration.

4. “undergoing dissolution, fully or partially divided, consolidated or merged” means the legal status of the enterprise that is subject to a dissolution resolution or decision as prescribed in Clause 3 Article 208 of the Law on enterprises; whose enterprise registration certificate is revoked according to a decision issued by the Business Registration Office, unless it is revoked due to tax decision enforcement; that is dissolved according to the court decision as prescribed in Clause 1 Article 209 of the Law on enterprises; that has been fully or partially divided, consolidated or merged and is following procedures for statement and transfer of tax obligations with the tax authority. Starting date of the "undergoing dissolution, fully or partially divided, consolidated or merged” status is the date on which the Business Registration Office notifies that the enterprise is following dissolution procedures on the National Business Registration Portal, or the transferee enterprise, consolidated enterprise or acquiring enterprise is issued with the enterprise registration certificate.

5. “undergoing bankruptcy proceedings” means the legal status of an enterprise that is subject to a decision to initiate bankruptcy proceedings issued by the court in accordance with regulations of the Law on bankruptcy. Starting date of the “undergoing bankruptcy proceedings” status is the date on which the Business Registration Office updates the enterprise's status on the National Enterprise Registration Database.

6. “dissolved, bankrupt or cease to exist” means the legal status of the enterprise that has completed dissolution procedures and has its status updated by the Business Registration Office according to Clause 8 Article 208, Clause 5 Article 209 of the Law on enterprises; that is subject to a decision to declare bankrupt issued by the Court in accordance with regulations of the Law on bankruptcy; or that ceases to exist due to full division, consolidation or merger according to Clause 5 Article 198, Clause 5 Article 200 or Clause 4 Article 201 of the Law on Enterprises. Starting date of the “dissolved, bankrupt or cease to exist” status is the date on which the Business Registration Office updates the enterprise's status on the National Enterprise Registration Database.

7. “operating” means the legal status of the enterprise that has been issued with the enterprise registration certificate and does not has the legal status prescribed in Clause 1, 2, 3, 4, 5 or 6 of this Article.

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Mỗi doanh nghiệp có bao nhiêu mã số thuế mới nhất 2025?

Mỗi doanh nghiệp có bao nhiêu mã số thuế mới nhất 2025?

Trong hệ thống quản lý thuế hiện đại, mã số thuế đóng vai trò quan trọng như một "chứng minh thư" tài chính của doanh nghiệp, giúp nhận diện và quản lý nghĩa vụ thuế hiệu quả. Một câu hỏi phổ biến mà nhiều doanh nghiệp đặt ra là. Mỗi doanh nghiệp có bao nhiêu mã số thuế? Theo các quy định pháp luật mới nhất năm 2025, mã số thuế được cấp cho doanh nghiệp không chỉ mang tính duy nhất mà còn đảm bảo theo dõi xuyên suốt mọi hoạt động trong suốt vòng đời của doanh nghiệp. Vậy quy định cụ thể về số lượng mã số thuế mà doanh nghiệp được cấp là gì? Bài viết này sẽ cung cấp cái nhìn rõ ràng, kèm theo căn cứ pháp lý, giúp doanh nghiệp hiểu rõ hơn về quy trình và ý nghĩa của mã số thuế trong hệ thống tài chính quốc gia. 09/12/2024

Bị thu hồi giấy chứng nhận đăng ký kinh doanh có làm chấm dứt hiệu lực mã số thuế của doanh nghiệp mới nhất 2025?

Bị thu hồi giấy chứng nhận đăng ký kinh doanh có làm chấm dứt hiệu lực mã số thuế của doanh nghiệp mới nhất 2025?

Mã số thuế là một trong những yếu tố quan trọng để doanh nghiệp thực hiện các nghĩa vụ thuế và giao dịch tài chính trong suốt quá trình hoạt động. Tuy nhiên, trong một số trường hợp, như khi bị thu hồi giấy chứng nhận đăng ký kinh doanh, câu hỏi đặt ra là liệu mã số thuế của doanh nghiệp có còn hiệu lực hay không? Chủ đề này không chỉ liên quan đến quyền và nghĩa vụ của doanh nghiệp mà còn ảnh hưởng đến các giao dịch phát sinh sau khi hoạt động bị chấm dứt. Dựa trên các quy định pháp lý mới nhất năm 2025, bài viết sẽ làm rõ mối quan hệ giữa việc thu hồi giấy chứng nhận đăng ký kinh doanh và hiệu lực mã số thuế, đồng thời cung cấp cái nhìn toàn diện về quy trình và các lưu ý cần thiết. 09/12/2024

Mã số địa điểm kinh doanh có phải mã số thuế của địa điểm kinh doanh không mới nhất 2025?

Mã số địa điểm kinh doanh có phải mã số thuế của địa điểm kinh doanh không mới nhất 2025?

Trong bối cảnh kinh doanh ngày càng phát triển, các doanh nghiệp thường mở rộng quy mô hoạt động bằng cách thành lập các chi nhánh hoặc địa điểm kinh doanh phụ thuộc. Tuy nhiên, một câu hỏi phổ biến mà nhiều doanh nghiệp gặp phải là. Mã số địa điểm kinh doanh có phải là mã số thuế của địa điểm kinh doanh không? Câu hỏi này không chỉ liên quan đến quy trình pháp lý khi đăng ký kinh doanh mà còn ảnh hưởng trực tiếp đến việc thực hiện nghĩa vụ thuế. Việc phân biệt rõ giữa mã số thuế và mã số địa điểm kinh doanh không chỉ giúp doanh nghiệp tuân thủ đúng quy định pháp luật mà còn đảm bảo hoạt động kê khai, nộp thuế diễn ra chính xác và hiệu quả. 09/12/2024

Hồ sơ đăng ký mã số thuế doanh nghiệp bao gồm những gì mới nhất 2025?

Hồ sơ đăng ký mã số thuế doanh nghiệp bao gồm những gì mới nhất 2025?

Trong năm 2025, hệ thống quản lý doanh nghiệp và thuế tiếp tục được cải cách theo hướng đồng bộ và tiện lợi hơn. Theo quy định hiện hành, mã số thuế của doanh nghiệp sẽ được cấp tự động khi doanh nghiệp hoàn tất thủ tục đăng ký thành lập. Tuy nhiên, trong một số trường hợp như thay đổi thông tin hoặc đăng ký bổ sung nghĩa vụ thuế, doanh nghiệp cần chuẩn bị hồ sơ riêng theo yêu cầu của cơ quan thuế. Việc nắm rõ thành phần hồ sơ và quy trình đăng ký không chỉ giúp doanh nghiệp tuân thủ pháp luật mà còn tiết kiệm thời gian và tối ưu hóa hiệu quả trong hoạt động kinh doanh. 09/12/2024

Thủ tục đăng ký thành lập doanh nghiệp có phải thủ tục đăng ký mã số thuế không mới nhất 2025?

Thủ tục đăng ký thành lập doanh nghiệp có phải thủ tục đăng ký mã số thuế không mới nhất 2025?

Trong quá trình khởi tạo một doanh nghiệp, nhiều người thường băn khoăn liệu thủ tục đăng ký thành lập doanh nghiệp có đồng thời là thủ tục đăng ký mã số thuế hay không. Theo quy định pháp luật hiện hành, hai thủ tục này tuy có mối liên hệ chặt chẽ nhưng đã được tích hợp để tạo thuận lợi cho doanh nghiệp. Cụ thể, khi đăng ký thành lập doanh nghiệp tại cơ quan đăng ký kinh doanh, mã số doanh nghiệp được cấp cũng chính là mã số thuế của doanh nghiệp. Điều này thể hiện sự cải cách trong quản lý hành chính, giúp doanh nghiệp tiết kiệm thời gian và công sức khi không cần thực hiện thủ tục đăng ký mã số thuế riêng lẻ như trước đây. 09/12/2024

Địa điểm kinh doanh có mã số thuế không mới nhất 2025?

Địa điểm kinh doanh có mã số thuế không mới nhất 2025?

Trong bối cảnh pháp luật năm 2025, địa điểm kinh doanh được yêu cầu cấp mã số thuế riêng biệt để quản lý hoạt động thuế hiệu quả hơn. Theo quy định mới nhất, mỗi địa điểm kinh doanh sẽ được cấp một mã số thuế 13 chữ số (mã số thuế phụ thuộc), khác với mã số thuế của doanh nghiệp hoặc chi nhánh. Việc cấp mã số thuế cho địa điểm kinh doanh nhằm đảm bảo việc kê khai, nộp thuế môn bài và các nghĩa vụ thuế phát sinh tại nơi này được minh bạch, rõ ràng. Mã số thuế địa điểm kinh doanh cũng giúp cơ quan thuế quản lý sát sao hoạt động kinh doanh của doanh nghiệp. 09/12/2024

Chi nhánh, văn phòng đại diện có mã số thuế không? Mã số thuế văn phòng đại diện, chi nhánh là gì mới nhất 2025

Chi nhánh, văn phòng đại diện có mã số thuế không? Mã số thuế văn phòng đại diện, chi nhánh là gì mới nhất 2025

Trong bối cảnh hoạt động kinh doanh ngày càng mở rộng, việc thành lập chi nhánh và văn phòng đại diện là một xu hướng phổ biến của các doanh nghiệp nhằm tăng cường hiện diện trên thị trường. Tuy nhiên, một trong những vấn đề mà nhiều doanh nghiệp quan tâm là việc cấp mã số thuế cho chi nhánh và văn phòng đại diện, cũng như các quy định pháp luật liên quan đến vấn đề này. Năm 2025, những quy định mới đã được cập nhật, đặt ra yêu cầu rõ ràng hơn về việc đăng ký và sử dụng mã số thuế của các đơn vị phụ thuộc này. Chủ đề này không chỉ quan trọng để doanh nghiệp tuân thủ pháp luật mà còn giúp tối ưu hóa việc quản lý thuế và hoạt động kế toán một cách hiệu quả. 09/12/2024

Thủ tục đăng ký mã số doanh nghiệp mới nhất 2025?

Thủ tục đăng ký mã số doanh nghiệp mới nhất 2025?

Trong hành trình khởi nghiệp hoặc mở rộng hoạt động kinh doanh, việc đăng ký mã số doanh nghiệp là bước đầu tiên và quan trọng nhất để một tổ chức chính thức hoạt động hợp pháp tại Việt Nam. Năm 2025, các quy định về thủ tục đăng ký doanh nghiệp đã được đơn giản hóa và tối ưu nhằm khuyến khích sự phát triển của cộng đồng doanh nghiệp. Vậy, quy trình đăng ký mã số doanh nghiệp mới nhất bao gồm những bước nào, và doanh nghiệp cần lưu ý gì để đảm bảo tuân thủ đúng quy định? Chủ đề này sẽ giúp bạn hiểu rõ từng giai đoạn, từ chuẩn bị hồ sơ đến nhận giấy chứng nhận và các bước tiếp theo. 02/12/2024

Mã số doanh nghiệp có phải mã số thuế không mới nhất 2025?

Mã số doanh nghiệp có phải mã số thuế không mới nhất 2025?

Theo quy định pháp luật mới nhất vào năm 2025, mã số doanh nghiệp và mã số thuế đều được sử dụng để nhận diện doanh nghiệp trong hệ thống quản lý nhà nước. Tuy nhiên, thực chất đây là một mã số duy nhất, không có sự khác biệt giữa mã số doanh nghiệp và mã số thuế. Cùng xem bài viết dưới đây để hiểu rõ mã số doanh nghiệp có phải mã số thuế không? 02/12/2024