Chapter V
BUSINESS REGISTRATION FOR INDIVIDUAL BUSINESS HOUSEHOLDS
Article 24.- Individual business households
1. An individual business household owned by an individual or a family is only entitled to register its business at one place, employ no more than ten laborers, has no seal and bear responsibility with its whole property for its business activities.
2. Households engaged in agricultural, forestry production, fishery, or salt-making and street vendors as well as service providers with low incomes shall not have to make registration. The provincial/municipal People’s Committees shall prescribe the income levels applicable in their respective localities, thereby business or service households with incomes lower than the prescribed levels shall not have to make business registration. The prescribed low income levels must not exceed the starting level subject to personal income tax on high-income earners.
3. Individual business households which employ more than ten laborers or own more than one business location must be transformed into enterprises.
Article 25.- Business registration right
1. All Vietnamese citizens aged full 18, having full civil act capacity and households shall have the right to make business registration according to the provisions in this Chapter, except for minors, persons with restricted or lost civil act capacity, persons being examined for penal liability or serving imprisonment penalties or deprived by courts of the right to professional practice.
2. An individual or a family prescribed in Clause 1 of this Article is only entitled to make business registration for one individual business household.
Article 26.- Business registration order and procedures for individual business households
1. Individuals or family representatives shall send their applications for individual business household registration to the district-level business registries of the localities where they base their business locations.
2. The contents of such business registration application shall include:
a) The full name, people’s identity card number and residence place of the individual or family representative;
b) The address of business location;
c) The business lines;
d) The business capital amount.
For business lines requiring the practice certificates as provided for by laws, ordinances or decrees, the applications must be enclosed with the valid copies of the practice certificates of the individuals or family representatives.
The district-level business registries must not request the business registrants to submit any other papers besides the dossiers prescribed in this Clause.
3. The district-level business registries shall receive the applications and hand the receipts, and grant business registration certificates to individual business households within seven days as from the date of receiving the applications, if the following conditions are fully met:
a) The business lines are not on the list of those banned from business;
b) Where individual business households have their proper names, such names must not be identical to the names of individual business households already registered within the districts;
c) The business registration fees are fully paid as provided for.
The district-level business registries have no right to delay or refuse the business registration for individual business households for any reasons.
4. Within seven days as from the date of granting business registration certificates, the district-level business registries shall send copies of the business registration certificates granted to individual business households to the tax offices of the same level and the specialized provincial/municipal Services.
5. If after fifteen days as from the date of submitting their business registration dossiers, the individual business household registrants do not receive the business registration certificates, they shall have the right to lodge their complaints to the district-level business registries which have received the business registration dossiers. If after seven days as from the date of lodging their complaints, they do not receive the replies of the district-level business registries, the individual business household registrants may further complain to the district-level People’s Committees or iniate lawsuits at the provincial-level administrative courts of the localities where they have submitted their business registration dossiers as provided for by law.
Article 27.- Business time points
Individual business households may conduct their business activities right after being granted the business registration certificates, except for cases where they deal in conditional business lines.
Article 28.- Registration of changes in business registration contents
1. When changing the registered business contents, the individual business households shall notify the changed contents to the district-level business registries which have granted the business registration certificates.
2. If moving their business locations to other urban districts or rural districts, the individual business households shall return the business registration certificates to the district-level business registries which have granted such business registration certificates and proceed with the business registration at the district-level business registries of the localities where they base their new business locations.
3. In case of temporary business cessation for thirty days or more, the individual business households shall notify such to the district-level business registries which grant the business registration certificates and the tax offices directly managing them.
4. When terminating their business activities, the individual business households must return their business registration certificates to the district-level business registries where they have made their business registration.
Tìm kiếm
Nghị định 109/2004/NĐ-CP (Bản Word)