Can household businesses operate at two business locations?
Can a household business operate at two business locations?
Regarding the operation of a household business. Question: Can a household business operate at two locations?
Answer:
Article 86 of Decree 01/2021/ND-CP stipulates the location of household businesses as follows:
The business location of a household business is the place where the household business conducts its business activities.
A household business may operate at multiple locations but must select one location to register the household business headquarters and must notify the tax authority and the market management authority where the other business locations operate.
Thus, according to the above regulation, a household business is allowed to operate at multiple locations.
Will a household business have its Business Registration Certificate revoked if it suspends business without notification?
Question: According to the regulations, will a household business have its Business Registration Certificate revoked if it suspends business without notification?
Answer:
Article 91 of Decree 01/2021/ND-CP on enterprise registration provides:
Article 91. Suspension of business, resumption of business ahead of the notified time of the household business
- In case of suspension of business for 30 days or more, the household business must notify the district-level business registration authority where the business is registered and the tax authority directly managing it.
Thus, a household business that suspends operations for 30 days or more must notify the registration authority and the direct tax management authority.
And Point b Clause 1 Article 93 of this Decree also provides for cases where the household business registration certificate is revoked.
Suspending business activities for more than 06 consecutive months without notification to the district-level business registration authority where registered and the tax authority;
Thus, if a household business suspends operations for more than 6 consecutive months without notification, the household business registration certificate will be revoked.
Do households engaged in salt production need to register as a household business?
Please clarify whether households engaged in salt production are required to register as a household business.
Answer:
Based on the provisions in Clause 2 Article 79 of Decree 01/2021/ND-CP:
Households engaged in agricultural, forestry, fishery production, salt production, street vending, small trading, itinerant business, seasonal business, providing services with low income are not required to register as a household business, except for cases of business in conditional business sectors; provincial or municipal People's Committees directly under the central government shall specify the low-income threshold applicable locally.
Thus, according to this regulation, households engaged in salt production are not required to register as a household business.
Respectfully!
