If a household business has multiple business locations, which tax authority in Vietnam shall it notify to?

If a household business has multiple business locations, which tax authority in Vietnam shall it notify to?

Pursuant to Article 86 of the Decree 01/2021/NĐ-CP stipulating business location of a household business as follows:

1. The business location of a household business is the place where specific business operations are carried out.

2. A household business may carry out business operations at multiple locations but must select a location as its headquarters and notify it to tax authorities and market surveillance authorities at places of other business locations.

As regulations above, in your case, you must select a location as its headquarters and notify it to tax authorities of such location.

If a household business has multiple business locations, which tax authority in Vietnam shall it notify to? - Source: Internet

Where to register a household business in Vietnam?

Pursuant to Article 87 of the Decree 01/2021/NĐ-CP stipulating household business registration as follows:

1. The household business registration shall be carried out at the business registration authority of district where the household business is headquartered.

2. An application for household business registration includes:

a) The application form for household business registration;

b) Legal documents of the owner of the household business or family household members applying for household business registration;

c) The copy of the minutes of meeting of family household members on establishment of household business in case the household business is established by family household members;

d) The copy of the letter of authorization made by the family household members to authorize a person to act as the owner of the household business in case the household business is established by family household members.

3. When receiving the application, the district-level business registration authority shall give a confirmation slip and issue the certificate of household business registration to the household business within 03 working days from the receipt of the valid application.

If the application is not satisfactory, within 03 working days from the receipt of the application, the district-level business registration authority shall give a written notification to the applicant or the household business founder. Such notification must specify necessary revisions (if any).

4. After 03 working days from the date of submission of the application for household business registration, if neither the certificate of household business registration is issued nor the notification of necessary revisions is given, the household business or its founder is entitled to lodge a complaint or denunciation in accordance with regulations of the Law on complaints and denunciation.

5. In the first week of every month, the district-level business registration authority shall send a list of household businesses registered in the previous month to the tax authority of the same district, the Business Registration Office, and regulatory agencies of the province.

As regulations above, you can submit the household business registration application to the district-level business registration authority where you place the headquarter of your household business.

How to name a household business correctly according to the law in Vietnam?

Pursuant to Article 88 of the Decree 01/2021/NĐ-CP stipulating naming of household businesses as follows:

1. Each household business has its own name. The name of a household business shall consist of two elements as follows:

a) The phrase “Hộ kinh doanh”;

b) The proper name.

The proper name consists of letters in the Vietnamese alphabet, the letters F, J, Z, W, digits, and symbols.

2. It is prohibited to use words or symbols that contradict Vietnam’s tradition, history, culture, and ethics in the proper name of the household business.

3. The name of a household business must not consist of the phrase “công ty” or “doanh nghiệp”.

4. The proper name of the household business must not coincide with the name of another household business which has been registered within the same district.

Above are regulations on naming of household businesses in Vietnam.

Best regards!