From 01/07/2023: Official amendments of the application form for household business registration in Vietnam

From 01/07/2023: What are payment methods for household business registration fee in Vietnam?

Recently, the Minister of Planning and Investment promulgates Circular 02/2023/TT-BKHĐT on amendment to Circular 01/2021/TT-BKHDT guiding enterprise registration. 

Pursuant to Clause 1 Article 5.k of the Circular 01/2021/TT-BKHĐT (amended by Clause 2 Article 1 of the Circular 02/2023/TT-BKHĐT) stipulating payment methods for household business registration fee in Vietnam as follows:

Payment methods for household business registration fee

1. Persons filing household business registration shall pay registration fee at the time of filing the registration. Household business registration fee can be paid directly at department that receives household business registration document in districts or transferred to accounts of business registration authority of district or via online payment service on National public service portal. Household business registration fee shall not be refunded if household business registration is rejected.

2. Transaction errors that arise during the use of online payment service on National public service portal shall be resolved in accordance with regulations and law on handling of administrative procedures by electronic means and Regulations on management, operation, and use of National public service portal.

As regulations above, there are 03 payment methods for household business registration fee:

- Paid directly at department that receives household business registration document in districts;

- Transferred to accounts of business registration authority of district;

- Paid via online payment service on National public service portal.

From 01/07/2023: Official amendments of the application form for household business registration in Vietnam

From 01/07/2023, the application form for household business registration in Vietnam is amended as follows:

SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
---------------

……, day    month    year ……

APPLICATION FOR HOUSEHOLD BUSINESS REGISTRATION

To: Department of Finance - Planning ……………….

I am (write full name in capital letters) : ………… Gender: ……………………

Date of birth: ……/…./…….. Ethnicity: ……………………. Nationality: …………………………….

Personal tax identification number (if any): …………………………………………………….

Types of legal documents of individuals:

□ Citizen ID card National ID card

Number of legal papers of the individual: …………………………………………………….

Date and place of issue: …………………………………………………………………

Valid until the date ( if any ): …./…./........

Permanent address:

House number, street/group/hamlet/hamlet/village: ………………………………………………………..

Commune/Ward/Town: ……………………………………………………………………………………………….

District/District/Town/Provincial City: …………………….

Province/City: ……………………………………………………………………………………………….

Contact address:

House number, street/group/hamlet/hamlet/village: ………………………………………………………..

Commune/Ward/Town: ……………………………………………………………………………………………….

District/District/Town/Provincial City: …………………….

Province/City: ……………………………………………………………………………………………….

Phone ( if any ): ………………………. Email ( if any ): …………………………………………………….

Register a business household by me as the household head with the following details:

1. Business household name ( in capital letters ) : …………………….

2. Address of the business household's head office:

Number of houses, niches, alleys, alleys, streets/groups/hamlets/hamlets/villages: ……………………..

Commune/Ward/Town: ………………………………………………………..

District/District/Town/Provincial City: …………………….

Province/City: ……………………………………………………………………………………………….

Telephone ( if any ): ……………………. Fax ( if any ): …………………….

Email ( if any ): ……………………. Website ( if any ): …………………….

3. Business lines ¹ :

4. Business capital:

Total (in numbers, words, VND) : ………………………………………………………..

5. Tax registration information:

5.1. Address to receive tax notice (only declare if the address to receive tax notice is different from the address of the head office):

House number, street/group/hamlet/hamlet/village: ………………………………………………………..

Commune/Ward/Town: ……………………………………………………………………………………………….

District/District/Town/Provincial City: …………………….

Province/City: ……………………………………………………………………………………………….

Phone ( if any ): ………………………. Email ( if any ): …………………………………………………….

5.2. Starting date of operation ³ (in case a business household is expected to start operating from the date of issuance of the business household registration certificate, it is not necessary to declare this content ): /..../…./ ……..

5.3. Total number of employees (expected): ……………………………………………………

5.4. Business location of household business (Only declare when there is a business location other than the head office of the household business):

6. Entities establishing business households ( mark an X in the appropriate box ):

□ Individuals Household members

7. Information about household members participating in the establishment of business households ⁴ :

I promise:

- You and the members of the household business ( in the case of a business household registered to establish by household members ) are not prohibited by law from doing business; not concurrently be the owner of another business household; not a sole proprietorship; not being a general partner of a partnership ( unless otherwise agreed upon by the remaining general partners );

- The address of the business household's head office is under the legal ownership/use right of the business household and is used for the right purposes as prescribed by law;

- Take full responsibility before the law for the legality, accuracy and truthfulness of the above registered content.

___________________

^1. Business households have the right to freely conduct business in industries and trades that are not prohibited by law:

- Lines and trades banned from investment and business specified in Article 6 of the Law on Investment;

- For conditional business lines, business households may only do business when they fully satisfy the prescribed conditions. The list of conditional business lines and industries is specified in Appendix IV issued with the Law on Investment.

² Enter the industry name and the industry code at level four in the System of Economic Sectors of Vietnam for the main business lines. For other business lines, business households are allowed to write freely (free text) and do not need to write the fourth-level industry code.

³ In case a business household is granted a business household registration certificate after the declared start date of its operation, the operation start date is the date the business household is granted a business household registration certificate.

⁴ Only declare in case the subject of establishing a household business is a household member and also declare the information of the household head in this Table.

⁵ The owner of the household business directly signs this section.

What are procedures for generating household business code in Vietnam?

Pursuant to Article 5.b of the Circular 01/2021/TT-BKHĐT (amended by Clause 2 Article 1 of the Circular 02/2023/TT-BKHĐT) stipulating procedures for generating household business code in Vietnam as follows:

Step 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;

Step 2. 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;

Step 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.

Note: Circular 02/2023/TT-BKHĐT is effective from 01/7/2023.

Best regards!