Chương VI Nghị định 88/2006/NĐ-CP: Đăng ký kinh doanh đối với hộ kinh doanh

Chapter VI

BUSINESS REGISTRATION FOR BUSINESS HOUSEHOLDS

Article 36.- Business households

1. Business households established by an individual who is Vietnamese citizen or a group or a household may only register business at one location, may use not more than ten employees, shall not have a seal and shall be liable with all of their assets to their business activities.

2. Households engaged in agricultural production, forestry, fishery or salt making, street vendors, small vendors, traveling wholesale traders, mobile traders or service providers who have low income shall not have to register their business except for conditional business lines. People’s Committees of provinces and centrally run cities shall set levels of low income in their respective localities, which shall not exceed the threshold income liable to personal income tax in accordance with the provisions of tax law.

3. Business households which regularly employ more than ten laborers shall have to register as enterprises.

Article 37.- The right to set up business households and the obligation to register the business

1. Vietnamese citizens who are aged full 18 years, with full legal capacity and civil act capacity and households shall have the right to set up business households and the obligation to register their business as stipulated in this Chapter.

2. Individuals and households stated in Clause 1 of this Article may each register only one business household nationwide.

Article 38.- Order of and procedures for business registration of business households

1. Individual or representative of the household shall send a written request for business household registration enclosed with a copy of his/her people’s identity card to the business registry of the district where the place of business is located.

2. Contents of a request for business household registration:

a/ The name of the business household and address of the business location;

b/ Business lines;

c/ Business capital;

d/ The full name, number and date of issuance of the people’s identity card, the residence address and signature of the individual or representative of the household;

For business lines which require a practice certificate, apart from papers stipulated in Clause 1 of this Article, a valid copy of the practice certificate of the individual or representative of the household should be included.

For business lines which require legal capital, apart from papers stipulated in Clause 1 of this Article, a valid copy of the written certification of legal capital, issued by a competent agency or organization should be included.

3. Upon receipt of the dossier, the district-level business registry shall hand over a receipt slip and issue a business registration certificate to the business household within 5 (five) working days as from the date of receipt of the dossier, provided that all following conditions are met:

a/ The business lines are not on the list of banned business lines;

b/ The proposed name of the business household for registration conforms to Article 42 of this Decree;

c/ The business registration fee has been fully paid as required.

In case the dossier is not valid, within 5 (five) working days as from the date of receipt thereof, the business registry shall have to inform in writing the founder of the business household of the details that need to be modified and/or supplemented.

4. After 5 (five) working days as from the date of submission of the business registration dossier, if the applicant for business household registration does not receive a business registration certificate or notice requesting modification and/or supplementation of the business registration dossier, he/she shall be entitled to lodge complaints in accordance with the provisions of law on complaints and denunciations.

5. Periodically in the first week of every month, district-level business registries shall send the list of registered business households of the previous month to the provincial-level business registration office, the tax authority at the same level, and specialized provincial/municipal Services.

Article 39.- Business timing

Business households shall be entitled to conduct business activities after they receive business registration certificates, except the case of conditional business lines.

Article 40.- Business locations of business households

Business households that conduct traveling wholesale or mobile business shall have to select a fixed location for business registration. This place can be a registered permanent or temporary residence or where business activities are most frequently conducted or where trade transactions are conducted. Business households that conduct travelling wholesale or mobile business may carry out business activities outside the place registered with the business registry but shall have to inform the tax authorities and market management authorities of the places where they have registered their head office and where the conduct business activities.

Article 41.- Registration of change of business registration contents

1. When changing registered business registration contents, the business household shall inform such changes to the district-level business registry where it has registered its business.

2. In case of ceasing business activities for at least 30 (thirty) days, the business household shall inform the district-level business registry where it has registered its business and the direct managing tax authority. The cessation of business activities shall not exceed 1 (one) year.

3. In case of terminating business activities, the business household shall have to return the original business registration certificate to the district-level business registry where it has registered its business and pay all debts, including taxes and other outstanding financial liabilities.

Article 42.- Naming of business households

1. Business households shall have their own name. The name of a business household shall include the following two elements:

a/ First element: Type of business “Household business”;

b/ Second element: Name of the household business.

The name must be in Vietnamese and pronounceable, and may include numbers and signs.

2. Letters, words and signs that violate national historical traditions, culture, morality and fine customs shall not be used in the names of business households.

3. Names of business households must not be identical to names of other business households already registered in the same district.