Chương VII Nghị định 01/2021/NĐ-CP: Hồ sơ, trình tự, thủ tục đăng ký tạm ngừng kinh doanh, cấp lại giấy chứng nhận đăng ký doanh nghiệp, giải thể doanh nghiệp, thu hồi giấy chứng nhận đăng ký doanh nghiệp

Chapter VII

REQUIRED DOCUMENTS AND PROCEDURES FOR BUSINESS SUSPENSION, RE-ISSUANCE OF ENTERPRISE REGISTRATION CERTIFICATE, ENTERPRISE DISSOLUTION, AND REVOCATION OF ENTERPRISE REGISTRATION CERTIFICATE

Article 66. Registration of business suspension and resumption of business ahead of schedule

1. When an enterprise or its branch/representative office/business location suspends its business or resumes its business ahead of schedule, the enterprise shall send a notification to the Business Registration Office of province where the enterprise or its branch/representative office/business location is located at least 03 days before the planned date of suspension or resumption. If the enterprise or its branch/representative office/business location is still suspended after the notified suspension period, another notification must be sent to the Business Registration Office at least 03 days before the planned date of suspension. Each notified suspension period must not exceed one year.

2. In case of business suspension, the notification must be enclosed with 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 Board of Directors of the joint-stock company, or the resolution or decision of the owner of the single-member limited liability company on business suspension.

3. After receiving the application for enterprise registration, the Business Registration Office shall give a confirmation slip, examine the validity of received documents, and issue a certification that the enterprise or its branch/representative office/business location has registered the business suspension or resumption of business ahead of schedule within 03 working days from the receipt of satisfactory documents.

4. When the enterprise applies for registration of business suspension, the Business Registration Office shall change the enterprise’s legal status and status of its branches/representative offices/business locations on the National Enterprise Registration Database to “business suspension”.

5. The enterprise may apply for resumption of business ahead of the notified schedule and notify the resumption of business ahead of the notified schedule for its branches/representative offices/business locations at the same time. The Business Registration Office shall update the enterprise’s legal status and status of its branches/representative offices/business locations on the National Enterprise Registration Database at the same time.

Article 67. Business suspension or termination at request of a competent authority

1. When the Business Registration Office receives a notification from a competent authority that an enterprise is engaging in conditional business lines/business lines restricted to foreign investors without satisfying all conditions as prescribed, it shall request the enterprise to suspend or terminate such business lines. If the enterprise fails to comply with the request, the Business Registration Office shall request the enterprise to submit report according to Point c Clause 1 Article 216 of Law on Enterprises.

2. Within 03 working days from the day on which the Business Registration Office receives a notification from a competent authority that the enterprise is requested to suspend or terminate its business, or has served penalties or judicial measures in accordance with regulations of specialized laws, the Business Registration Office shall update information on the National Enterprise Registration Database and publish the same on the National Business Registration Portal.

Article 68. Re-issuance of enterprise registration certificate and certificate of changes to enterprise registration information

1. In case an enterprise wishes to have its enterprise registration certificate, certificate of changes to enterprise registration information, certificate of branch/representative office registration, certificate of changes to branch/representative office registration information re-issued because it is lost, burned, damaged or otherwise destroyed, it shall send an application for re-issuance to the Business Registration Office of province where it is headquartered. The Business Registration Office shall consider re-issuing the certificate within 03 working days from the receipt of the enterprise’s request.

2. In case any enterprise wishes to have its certificate of business location registration or certificate of changes to business location registration information because it is lost, burned, damaged or otherwise destroyed, the enterprise or branch to which the business location is affiliated shall submit an application for reissuance of the certificate to the Business Registration Office of province where the business location is situated. <0} The Business Registration Office shall consider re-issuing the certificate within 03 working days from the receipt of the request.

Article 69. Actions against issuance of enterprise registration certificate without satisfactory documents or without following procedures or in case information in an application for enterprise registration is inaccurate and untruthful

1. Issuance of enterprise registration certificate without satisfactory application or without following prescribed procedures:

a) If an enterprise registration certificate has been issued without following the prescribed procedures, the Business Registration Office shall send a notification to the enterprise and re-issue an enterprise registration certificate according to the prescribed procedures;

b) If an enterprise registration certificate has been issued without a satisfactory application as prescribed, the Business Registration Office shall notify that the enterprise registration certificate issued without having a satisfactory application is invalid and request the enterprise to submit a complete application within 30 days from the date of notification in order to have an enterprise registration certificate re-issued. The enterprise may include contents of subsequent applications or notifications of changes in a single application for registration of changes;

c) If a certificate of changes to enterprise registration information and other certificates of registration/notification are issued without satisfactory documents, the Business Registration Office shall notify that enterprise registration contents approved without satisfactory documents are invalid, and issue enterprise registration certificate, certificate of changes to enterprise registration information and other certificates of registration/notification according to the latest satisfactory application. The Business Registration Office shall request the enterprise to submit a complete application as prescribed within 30 days from the date of notification in order to be issued with enterprise registration certificate, certificate of changes to enterprise registration information and other certificates of registration/notification. The enterprise may include contents of subsequent applications or notifications of changes in a single application for registration of changes.

2. An application for enterprise registration includes inaccurate and untruthful information

a) If an application for enterprise registration includes inaccurate or untruthful information, the Business Registration Office shall notify it to the competent authority to take actions in accordance with regulations of law, and also notify that the enterprise registration certificate issued according to an application containing inaccurate or untruthful information shall be invalid, request the enterprise to submit a complete application within 30 days from the date of notification in order to be issued with enterprise registration certificate/certificate of changes to enterprise registration information. The enterprise may include contents of subsequent applications or notifications of changes in a single application for registration of changes.

The Business Registration Office shall request the enterprise that fails to submit a complete application as prescribed to submit reports according to Point c Clause 1 Article 216 of the Law on enterprises;

b) If an application for changes to enterprise registration information includes inaccurate or untruthful information, the Business Registration Office shall notify it to the competent authority to take actions in accordance with regulations of law, and also notify that the issued enterprise registration certificate/certificate of changes to enterprise registration information shall be invalid, and issue enterprise registration certificate/certificate of changes to enterprise registration information according to the latest satisfactory application.

The Business Registration Office shall request the enterprise to submit a complete application as prescribed within 30 days from the date of notification in order to be issued with enterprise registration certificate, certificate of changes to enterprise registration information. The enterprise may include contents of subsequent applications or notifications of changes in a single application for registration of changes.

3. Actions against certificates of branch/representative office/business location registration and certificates of changes to branch/representative office/business location registration information which have been issued without satisfactory applications or without following prescribed procedures or in case applications contain inaccurate or untruthful information shall also comply with corresponding provisions in Clause 1 and Clause 2 of this Article.

Article 70. Registration of enterprise dissolution in cases specified in Points a, b and c Clause 1 Article 207 of the Law on enterprises

The dissolution of enterprise in cases specified in Points a, b and c Clause 1 Article 207 of the Law on enterprises shall be carried out according to the following procedures:

1. Within 07 working days from the day on which the resolution or decision on dissolution is ratified according to Clause 1 Article 208 of the Law on Enterprises, the enterprise shall send a notification on dissolution to the Business Registration Office of province where it is headquartered. The notification must be accompanied by the following documents:

a) 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, or the resolution or decision of the owner of the single-member limited liability company on enterprise dissolution;

b) The debt payment plan (if any).

2. Within 01 working day from the receipt of notification of enterprise dissolution, the Business Registration Office shall post the documents mentioned in Clause 1 of this Article and notify the enterprise’s legal status on the National Business Registration Portal, change the enterprise's legal status on the National Enterprise Registration Database into “undergoing dissolution”, and send information about enterprise dissolution to the tax authority. The enterprise shall fulfill tax liabilities with tax authorities in accordance with regulations of the Law on tax administration.

3. Within 05 working days from the day on which the enterprise’s debts are fully paid, the enterprise shall submit an application for dissolution to the Business Registration Office of province where it is headquartered. An application for dissolution shall include the documents mentioned in Clause 1 Article 210 of the Law on enterprises.

4. Before submitting the application for dissolution, the enterprise must complete procedures for shutdown of its branches/representative offices/business locations with the Business Registration Office of provinces where the branch/representative office/business location is situated.

5. After receiving the application for dissolution, the Business Registration Office shall send information about the dissolved enterprise to the tax authority. Within 02 working days from receipt of information from the Business Registration Office, the tax authority shall give its opinions about the enterprise’s fulfillment of tax liabilities to the Business Registration Office. Within 05 working days from the receipt of the application for dissolution, the Business Registration Office shall change the enterprise’s legal status on the National Enterprise Registration Database into “dissolved” if the tax authority has no objection, and issue a notification of the enterprise’s dissolution.

6. After 180 days from the receipt of the notification of dissolution, enclosed with the resolution or decision on dissolution, if the Business Registration Office does not receive the application for dissolution from the enterprise and receives no written objections from relevant parties, it shall change the enterprise’s legal status on the National Enterprise Registration Database into “dissolved”, send information about the enterprise's dissolution to the tax authority, and issue a notification of enterprise's dissolution within 03 working days from the abovementioned deadline.

7. Within 180 days from the receipt of the notification of dissolution, enclosed with the resolution or decision on dissolution prescribed in Article 208 of the Law on enterprises, if the Business Registration Office does not yet change the enterprise’s legal status on the National Enterprise Registration Database into “dissolved” and the enterprise wishes to cease dissolution procedures, it shall send a notification of invalidation of the dissolution resolution or decision to the Business Registration Office of province where it is headquartered. Such notification must be enclosed with the resolution or decision of the owner of the single-member limited liability company, or 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, on invalidation of the dissolution resolution or decision. Within 03 working days from the receipt of the notification of invalidation of the dissolution resolution or decision from the enterprise, the Business Registration Office shall post the received notification and the resolution or decision on invalidation of the dissolution resolution or decision on the National Business Registration Portal, restore the enterprise’s legal status on the National Enterprise Registration Information System, and send information about the invalidation of the dissolution resolution or decision to the relevant tax authority.

8. If an enterprise uses a seal issued by a police authority, the seal and the certificate of seal registration shall be returned to the police authority when following dissolution procedures.

Article 71. Dissolution of enterprise upon revocation of its enterprise registration certificate or under a Court’s decision

1. Within 01 working day from the date of issue of the decision to revoke enterprise registration certificate or from the receipt of the effective court’s decision, the Business Registration Office shall post the decision and notify the enterprise’s “undergoing dissolution” status on the National Business Registration Portal, change the enterprise's legal status on the National Enterprise Registration Database into “undergoing dissolution”, and send information about enterprise dissolution to the tax authority, except the enterprise whose enterprise registration certificate is revoked to serve the implementation of coercive measures at the request of tax authorities.

2. Within 05 working days from the day on which the enterprise’s debts are fully paid, the enterprise’s legal representative shall submit an application for dissolution to the Business Registration Office of province where it is headquartered. Required documents and procedures for dissolution of the enterprise shall comply with Clauses 3, 4 and 5 Article 70 hereof.

3. After 180 days from the day on which the enterprise’s “undergoing dissolution” status is posted on the National Business Registration Portal, if the Business Registration Office does not receive the application for dissolution from the enterprise and receives no written objections from relevant parties, it shall change the enterprise’s legal status on the National Enterprise Registration Database into “dissolved”, send information about the enterprise's dissolution to the tax authority, and issue a notification of enterprise's dissolution within 03 working days from the abovementioned deadline.

Article 72. Shutdown of branches, representative offices and business locations

1. Before notifying the shutdown of a branch/representative office/business location, the enterprise or its branch/representative shall fulfill tax liabilities with the relevant tax authority in accordance with regulations of the Law on taxation.

2. Within 10 working days from the date of issue of the decision to shut down a branch/representative office/business location, the enterprise shall send a notification of the shutdown to the Business Registration Office of province where the branch/representative office/business location is situated. In case of shutdown of a branch/representative office, the notification must be enclosed with 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 Board of Directors of the joint-stock company, or the resolution or decision of the owner of the single-member limited liability company on shutdown of branch/representative office.

3. After receiving the application for shutdown of a branch/representative office/business location, the Business Registration Office shall send information about the shut down branch/representative office/business location to the tax authority. Within 02 working days from the receipt of information from the Business Registration Office, the tax authority shall give its opinions about the fulfillment of tax liabilities by the branch/representative office/business location to the Business Registration Office. Within 05 working days from the receipt of the application for shutdown of the branch/representative office/business location, the Business Registration Office shall perform shutdown of the branch/representative office/business location on the National Enterprise Registration Database if it receives no objections from the tax authority and issue a notification of shutdown of the branch/representative office/business location.

4. The shutdown of an enterprise’s overseas branch/representative office shall comply with the law of the host country. Within 30 working days from the official date of shutdown of an overseas branch/representative office, the enterprise must send a written notification thereof to the Business Registration Office of province where the enterprise is headquartered. The Business Registration Office shall update information about the enterprise on the National Enterprise Registration Database within 03 working days from the receipt of the notification.

Article 73. Ceasing existence of divided company, consolidating companies and acquired companies

1. After the transferee companies (from a full division), consolidated company or acquiring company are/is issued with enterprise registration certificate, the legal status of the divided company, consolidating companies or acquired companies shall be changed into “fully divided, consolidated or merged”. The Business Registration Offices of provinces where the divided company, consolidating companies or acquired companies are headquartered shall send relevant information to tax authorities. The tax authority shall send information shall send information about the enterprise’s statement and transfer of tax liabilities to the Business Registration Office.

2. Within 01 working day from the day on which the tax authority notifies that the divided company, consolidating company or acquired company has completed the statement and transfer of tax liabilities, the Business Registration Office of province where the divided company, consolidating company or acquired company is headquartered shall change the legal status of this company on the National Enterprise Registration Database into “cease to exist” according to the process on the National Enterprise Registration Information System.

3. The Business Registration Office shall cease the existence of branches/representative offices/business locations of the divided company, consolidating company or acquired company before ceasing the existence of these companies on the National Enterprise Registration Database according to the process on the National Enterprise Registration Information System.

4. In case of merger, if the enterprise registration information of the acquiring company is unchanged, within 10 working days from the completion of the merger, the acquiring company shall give a written notification to the Business Registration Office of province where it is headquartered for ceasing the existence of the acquired company. The notification must be accompanied by the documents mentioned in Points a and b Clause 2 Article 61 hereof.

5. In case the divided company, consolidating company or acquired company is headquartered outside the province where the transferee company, consolidated company or acquiring company is headquartered, the Business Registration Office of the province where the latter is headquartered shall send information to the Business Registration Office of the province where the former is headquartered to cease their existence on the National Enterprise Registration Database according to the process on the National Enterprise Registration Information System.

Article 74. Detecting fraudulent information in application for enterprise registration

1. If there are grounds to detect that information in an application for enterprise registration is fraudulent, the relevant entity has the right to request the Business Registration Office to revoke the enterprise registration certificate and has the responsibility to provide one of the documents specified in Clause 2 of this Article to the Business Registration Office.

2. Documents certifying information in an application for enterprise registration is fraudulent include:

a) A copy of the document provided by a competent authority to certify that its documents are forged;

b) A copy of the certification given by a police authority that information in the application for enterprise registration is fraudulent.

3. In case the investigation into fraudulent information in an application for enterprise registration is required to serve as the basis for revocation of enterprise registration certificate according to Point a Clause 1 Article 212 of the Law on enterprises, the Business Registration Office shall send a request, enclosed with the application for enterprise registration, to the authorities mentioned in Point a and Point b Clause 2 of this Article. Requested authorities shall give their investigation results in writing to the Business Registration Office within 30 days from the receipt of the enterprise's request. If the information in the application for enterprise registration is certified fraudulent according to the investigation results given by the aforementioned authorities, the Business Registration Office shall revoke enterprise registration certificate according to the procedures in Clause 1 Article 75 hereof.

Article 75. Procedures for revocation of enterprise registration certificate

1. In case the application for enterprise registration contains fraudulent information:

a) If the application for registration of a new enterprise is found fraudulent, the Business Registration Office shall issue a notice of violations and a decision to revoke the enterprise registration certificate;

b) In case the application for changes to enterprise registration information or notification of changes to enterprise registration information is found fraudulent, the Business Registration Office shall issue a notice of violations and a decision to cancel the changes that are made according to fraudulent information, and issue the enterprise registration certificate/certificate of changes to enterprise registration information according to the latest valid documents. The Business Registration Office shall request the enterprise to submit a complete application in order to be issued with enterprise registration certificate/certificate of changes to enterprise registration information. The enterprise may include contents of subsequent applications or notifications of changes in a single application for registration of changes;

c) The Business Registration Office shall notify the fraudulent application for enterprise registration to competent authorities for considering and taking actions in accordance with regulations of law.

2. In case an enterprise is established by an entity that is banned from establishing enterprises as prescribed in Clause 2 Article 17 of the Law on Enterprises:

a) If the enterprise is a sole proprietorship or single-member limited liability company owned by an individual: The Business Registration Office where the enterprise is registered shall issue a notice of violations and a decision to revoke the enterprise registration certificate.

b) If the enterprise is a multi-member limited liability company, single-member limited liability company owned by an organization, joint-stock company, or partnership: The Business Registration Office where the enterprise is registered shall request the enterprise in writing to replace its member(s) or shareholder(s) that is/are banned from establishing enterprises within 30 days from the date of request. If such member(s) or shareholder(s) is/are not replaced by the aforementioned deadline, the Business Registration Office shall issue a notice of violations and a decision to revoke the enterprise registration certificate.

3. In case the enterprise suspends its business for 01 year without notifying the business registration authority and the tax authority, the Business Registration Office shall issue a notice of violations and request the enterprise’s legal representative to provide explanation at its office. If the enterprise’s legal representative fails to provide explanation within 10 working days from the deadline written in the notice or provides implausible explanation, the Business Registration Office shall issue a Decision to revoke the enterprise registration certificate.

4. In case an enterprise fails to send reports as prescribed in Point c Clause 1 Article 216 of the Law on enterprises, within 10 working days from the deadline prescribed in Point d Clause 1 Article 212 of the Law on Enterprises, the Business Registration Office shall issue a notice of violations and request the enterprise’s legal representative to provide explanation at its office. If the enterprise’s legal representative fails to provide explanation within 10 working days from the deadline written in the notice or provides implausible explanation, the Business Registration Office shall issue a decision to revoke the enterprise registration certificate.

5. In case the Court decides to revoke the enterprise registration certificate, the Business Registration Office shall issue a decision to revoke the enterprise registration certificate according to the Court’s decision within 03 working days from the day on which the Business Registration Office receives the court’s decision.

6. In case the Business Registration Office receives a request for revocation of the enterprise registration certificate from a competent authority as prescribed by law, the Business Registration Office shall revoke the enterprise registration certificate according to the procedures in Clause 3 of this Article.

7. The Business Registration Office shall cooperate with relevant authorities to consider the explanation provided according to Clause 3 and Clause 4 of this Article.

8. After receiving the decision to revoke the enterprise registration certificate, the enterprise shall follow dissolution procedures as prescribed in Article 209 of the Law on enterprises, except the enterprise whose enterprise registration certificate is revoked to serve the implementation of coercive measures at the request of tax authorities.

9. Information about revocation of the enterprise registration certificate shall be entered into the National Enterprise Registration Information System and sent to the tax authority within 01 working day from the date of issue of the decision to revoke the enterprise registration certificate.

10. Within 02 working days from the date of issue of the notice that the enterprise’s violation results in revocation of its enterprise registration certificate or the date of issue of the decision to revoke the enterprise registration certificate, the Business Registration Office shall send the abovementioned notice or decision to the enterprise’s headquarters address and post relevant information on the National Business Registration Portal.

11. Enterprises operating under their investment licenses, investment certificates (also business registration certificates) or other documents of equivalent validity shall have business registration contents revoked in cases mentioned in Clause 1 Article 212 of the Law on enterprises. Revocation procedures shall comply with Clauses 1, 2, 3, 4, 5 and 6 of this Article. The Business Registration Office shall issue a decision to revoke business registration contents without revoking the investment license, investment certificate (also business registration certificate) or another document of equivalent validity. Contents about the investment project included in the investment license, investment certificate (also business registration certificate) or another document of equivalent validity shall be handled in accordance with regulations of the Law on investment.

The Business Registration Office shall send the revocation decision to the investment registration authority for cooperating in performing state management of enterprises.

Article 76. Restoration of an enterprise’s legal status after its enterprise registration certificate is revoked

1. The Business Registration Office shall issue a decision to invalidate the decision to revoke the enterprise registration certificate and restore the enterprise’s legal status on the National Enterprise Registration Information System in the following cases:

a) The Business Registration Office determines that the enterprise is not subject to revocation of the enterprise registration certificate;

b) The Business Registration Office receives a written request from the tax authority for restoration of the enterprise’s legal status after the enterprise registration certificate is revoked due to collection of tax debts before the enterprise’s legal status on the National Enterprise Registration Database is changed into “dissolved”.

2. The Business Registration Office shall take responsibility for its decision to invalidate the decision to revoke the enterprise registration certificate and restoration of the enterprise’s legal status on the National Enterprise Registration Database.

3. Within 01 working day from the date of issue of the decision to invalidate the decision to revoke the enterprise registration certificate, the Business Registration Office shall send the abovementioned decision to the enterprise’s headquarters address, send information about the invalidation of the decision to revoke the enterprise registration certificate and restoration of the enterprise’s legal status to the tax authority, and post that decision on the National Business Registration Portal.

Article 77. Revocation of certificates of branch/representative office registration

1. The certificate of branch/representative office registration shall be revoked in the following cases:

a) The application for registration of branch/representative office contains fraudulent information;

b) The branch/representative office is suspended for 01 year without notifying the Business Registration Office and the tax authority;

c) The certificate of branch/representative office registration is revoked according to a Court’s decision or request of a competent authority as prescribed by law.

2. If the information in an application for registration of a new branch/representative office is found fraudulent, the Business Registration Office shall issue a notice of violations and a decision to revoke the certificate of branch/representative office registration.

If the information in an application for changes to branch/representative office registration information is found fraudulent, the Business Registration Office shall issue a notice of violations and a decision to cancel the changes that are made according to fraudulent information, and issue the certificate of branch/representative office registration and certificate of changes to branch/representative office registration information according to the latest valid documents, and also give a notification thereof to competent authorities for taking actions in accordance with regulations of law. The Business Registration Office shall request the enterprise to submit a complete application in order to be issued with certificate of branch/representative office registration and certificate of changes to branch/representative office registration information. The enterprise may include contents of subsequent applications or notifications of changes in a single application for registration of changes.

3. In case the branch/representative office is suspended for 01 year without giving a notification, the Business Registration Office shall issue a notice of violations and request the enterprise’s legal representative to provide explanations at its office. If the enterprise’s legal representative fails to provide explanation within 10 working days from the deadline written in the notice or provides implausible explanation, the Business Registration Office shall issue a decision to revoke the certificate of branch/representative office registration.

4. If the Court decides to revoke the certificate of branch/representative office registration, the Business Registration Office shall issue a decision to revoke the certificate of branch/representative office registration according to the court’s decision.

5. In case the Business Registration Office receives a request for revocation of the certificate of branch/representative office registration from a competent authority as prescribed by law, within 10 working days from the receipt of the request, the Business Registration Office shall revoke the certificate of branch/representative office registration according to the procedures in Clause 3 of this Article.

6. Branches/representative offices operating under their investment licenses, investment certificates (also business registration certificates) or other documents of equivalent validity, certificates of branch/representative office registration issued by investment registration authorities shall have operation registration contents revoked in the cases mentioned in Clause 1 of this Article. Revocation procedures shall comply with Clauses 2, 3, 4 and 5 of this Article. The Business Registration Office shall issue a decision to revoke business registration contents without revoking the investment license, investment certificate (also business registration certificate) or another document of equivalent validity, or certificate of branch/representative office registration issued by the investment registration authority. Contents about the investment project included in the investment license, investment certificate (also business registration certificate) or another document of equivalent validity shall be handled in accordance with regulations of the Law on investment.

The Business Registration Office shall send the revocation decision to the investment registration authority for cooperating in performing state management tasks.

7. Within 02 working days from the date of issue of the notice that the violation committed by the branch/representative office results in revocation of the certificate of branch/representative office registration or the decision to revoke the certificate of branch/representative office registration, the Business Registration Office shall send the abovementioned notice or decision to the enterprise’s headquarters address and post relevant information on the National Business Registration Portal.

8. Information about revocation of the certificate of branch/representative office registration shall be entered into the National Enterprise Registration Information System and sent to the tax authority within 01 working day from the date of issue of the decision to revoke the certificate of branch/representative office registration.

9. The Business Registration Office shall issue a decision to invalidate the revocation decision and restore the validity of the certificate of branch/representative office registration in the following cases:

a) The Business Registration Office determines that the branch/representative office is not subject to revocation of the certificate of branch/representative office registration;

b) The Business Registration Office receives a written request from the tax authority for invalidation of the revocation decision and restoration of validity of the certificate of branch/representative office registration after it is revoked to serve the collection of tax debts.

The Business Registration Office shall take responsibility for its decision to invalidate the revocation decision and restore the validity of the certificate of branch/representative office registration. Within 01 working day from the date of issue of the decision to invalidate the revocation decision and restore the validity of the certificate of branch/representative office registration, the Business Registration Office shall send the abovementioned decision to the enterprise’s headquarters address, post it on the National Business Registration Portal, and send information about the invalidation of the revocation decision and restoration of the validity of the certificate of branch/representative office registration to the tax authority.

10. The enterprise must follow procedures for shutdown of its branch/representative office within 15 days from the date of issue of the decision to revoke the certificate of branch/representative office registration, except the branch/representative office whose certificate of branch/representative office registration is revoked to serve the collection of tax debts.

Article 78. Procedures for publishing of the court’s decision to initiate bankruptcy proceedings and decision to declare an enterprise bankrupt

1. Within 03 working days from the receipt of the court’s decision to initiate bankruptcy proceedings, the Business Registration Office shall publish it on the National Business Registration Portal, and change the enterprise’s legal status on the National Enterprise Registration Database into “undergoing bankruptcy proceedings”.

2. Within 03 working days from the receipt of the court’s decision to declare an enterprise bankrupt, the Business Registration Office shall publish it on the National Business Registration Portal, and change the enterprise’s legal status on the National Enterprise Registration Database into “bankrupt”.