How is the structure of the household business code regulated? What are the procedures for generating household business code in Vietnam according to the new regulations?
How is the structure of the household business code regulated?
Pursuant to Article 83 of Degree No. 01/2021/ND-CP as follows:
Household business ID number
1. The district-level business registration authority shall write the household business ID number on the certificate of household business registration as follows:
a) Provincial code: 02 digits;
b) District code: 01 letter in the Vietnamese alphabet;
c) Code of the business type: 01 character, 8 = household business;
d) The ordinal number of the household business: 06 digits from 000001 to 999999.
2. Subsequent letters of the Vietnamese alphabet shall be used for the codes of districts, district-level towns or provincial cities that are established after the effective date of this Decree.
3. If an urban/suburban district, district-level town or provincial city is divided after the effective date of this Decree, the old code shall be used by the divided administrative division and the subsequent letter in the Vietnamese alphabet shall be used for the code of the new administrative division.
4. Each provincial Department of Planning and Investment shall give notify codes of new districts in the province to the Ministry of Planning and Investment in writing.
Thus, the household business ID number on the certificate of household business registration shall be written as follows:
- Provincial code: 02 digits;
- District code: 01 letter in the Vietnamese alphabet;
- Code of the business type: 01 character, 8 = household business;
- The ordinal number of the household business: 06 digits from 000001 to 999999.
How is the structure of the household business code regulated? What are the procedures for generating household business code in Vietnam according to the new regulations?
What are the procedures for generating household business code in Vietnam according to the new regulations?
Pursuant to Article 5b of Circular No. 01/2021/TT-BKHDT supplemented by Clause 2, Article 1 of Circular No. 02/2023/TT-BKHDT as follows:
Household business code
...
2. Procedures for generating household business code:
a) If household business registration is satisfactory in order for Certificate of household business registration to be issued, household business registration system communicates and transfers the registration to Tax Registration Application System;
b) Tax Registration Application System receives the transferred registration information and examines conformity of information in accordance with tax registration laws.
If registration information is satisfactory in accordance with tax registration laws, Tax Registration Application System automatically generates household business code, authorizes tax authorities to govern household business, and transfers these pieces of information to household business registration system.
If registration information is not satisfactory according to tax registration laws, Tax Registration Application System automatically responds and transfers to household business registration system;
c) On the basis of information provided by Tax Registration Application System, business registration authority of district issues Certificate of business household registration and notifies supervisory tax authority of persons applying for establishment of business household; if the registration is not satisfactory, business registration authority of district must issue notice on revision and amendment of the registration.
Thus, the procedures for generating household business code is done as follows:
(1) If household business registration is satisfactory in order for Certificate of household business registration to be issued, household business registration system communicates and transfers the registration to Tax Registration Application System;
(2) Tax Registration Application System receives and examines conformity of information:
- If registration information is satisfactory:
+ Tax Registration Application System automatically generates household business code, authorizes tax authorities to govern household business, and transfers these pieces of information to household business registration system.
- If registration information is not satisfactory:
+ Tax Registration Application System automatically responds and transfers to household business registration system;
(3) On the basis of information provided by Tax Registration Application System, business registration authority of district issues Certificate of business household registration and notifies supervisory tax authority of persons applying for establishment of business household;
If the registration is not satisfactory, business registration authority of district must issue notice on revision and amendment of the registration.
Is the business household code the same as the tax identification number?
Pursuant to Circular No. 02/2023/TT-BKHDT amending and supplementing a number of articles of Circular No. 01/2021/TT-BKHDT dated March 16, 2021 of the Minister of Planning and Investment guiding on enterprise registration.
In Clause 1, Article 5b of Circular No. 01/2021/TT-BKHDT supplemented by Clause 2, Article 1 of Circular No. 02/2023/TT-BKHDT stipulating as follows:
Household business code
1. Household business code is a serial number randomly generated by the Tax Registration Application System, transferred to household business registration system, and issued to the household business. Household business code shall be displayed on Certificate of household business registration. This code also acts as taxpayer identification number (TIN) of the household business.
Thus, the household business code is the code displayed on Certificate of household business registration, which is issued to the household business when the household business registers in the business household registration information system.
According to the above regulations, the household business code is also identified as the taxpayer identification number of the household business.
Circular No. 02/2023/TT-BKHDT amending the guidance on enterprise registration takes effect from July 1, 2023.
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