New points about business registration and tax registration for business households in Vietnam

New points about business registration and tax registration for business households in Vietnam (Internet image)

New points about business registration and tax registration for business households in Vietnam

The content mentioned in Official Dispatch 2749/TCT-KK of 2023 implementing business registration and tax registration for business households according to Circular 02/2023/TT-BKHDT issued by the General Department of Taxation.

Circular 02/2023/TT-BKHDT dated April 18, 2023, amends a number of articles of Circular 01/2021/TT-BKHDT regulating a number of new points when implementing business registration and tax registration for business households, specifically:

**For taxpayers

(1) When a taxpayer is a business household (as prescribed in Clause 1, Article 79 of Decree 01/2021/ND-CP) and registers to establish a new business household:

- Business households shall declare according to the form "APPLICATION FOR REGISTRATION OF BUSINESS HOUSEHOLDS" in Appendix III-1 issued with Circular 02/2023/TT-BKHDT and submitted to the district business registration office where the business is located (Submit in paper form directly to the district business registration office where the business household's head office is located, or submit by post or submit through the National Business Registration Portal).

- At the time of establishing a new business household with more than one business location, the business household chooses a location to register as the business household's headquarters. For the remaining business locations, the business household shall declare information on the business location of the business household according to the form "APPLICATION FOR BUSINESS HOUSE REGISTRATION" in Appendix III-1 issued together with Circular 02/2023/TT-BKHDT (Point 5.4. Business location of business households).

(2) The business household has been granted a Business Household Registration Certificate according to the provisions of Circular 02/2023/TT-BKHDT (from July 1, 2023) or the business household has been granted a Business Household Registration Certificate and Tax Registration Certificate (before July 1, 2023) with a new business location arising then declare information according to the form "NOTICE on changing the content of business household registration" in Appendix III-2 issued with Circular 02/2023/TT-BKHDT (Point 2 NOTICE OF CHANGE IN TAX REGISTRATION INFORMATION) and submit it to the district business registration agency where the business household is headquartered or the district business registration agency where the business is located.

(3) Business households change the content of business household registration:

- If a business household changes the business registration content such as name, business address, members, capital, business line/line of business, tax registration information, the declaration must be made according to the form "NOTICE on changing the content of business household registration" in Appendix III-2 issued with Circular 02/2023/TT-BKHDT submitted to the district business registration agency where the registration was made. ; In case a business household changes its business address, leading to a change in tax management authority (moving to another province or moving to another district-level area that is not in the same management area of the Regional Tax Department) submitted to the district business registration office where the new headquarters is intended to be located.

- In case the business household changes the information of the business location, submit the application to the tax agency directly managing the taxpayer according to the provisions of Circular 105/2020/TT-BTC.

(4) Business households that change business owners must declare information according to the form "NOTICE of change in business owners" in Appendix III-3 issued together with Circular 02/2023/TT-BKHDT and submitted to the district business registration agency where registered, at the same time, the business household owner must pay the issued tax registration number of the business household according to the tax registration number of the old business household owner at the tax agency directly managing the business household based on the information of the new business household owner transmitted by the Business Household Registration Information System to the Tax Registration Application System, a new tax registration number is created for the business household.

(5) Household business temporarily suspends business/resumes business before the announced deadline:

- When a business household temporarily suspends business/resumes business before the announced deadline: the business household declares, according to the form "NOTICE of suspension of business/resumption of business before the notified deadline of the business household" in Appendix III-4 issued together with Circular 02/2023/TT-BKHDT and submitted to the district business registration agency where the business household is registered.

- When a business household temporarily suspends business/resumes business before the deadline announced for the business location of the business household, submit the application to the tax agency directly managing the taxpayer according to regulations in Circular 105/2020/TT-BTC.

(6) Business household terminates operations:

- Termination of business household operations: Business households declare according to the form "NOTICE of termination of business household operations" in Appendix III-5 issued together with Circular 02/2023/TT-BKHDT and submitted to the district business registration agency where registered. However, before submitting the application to terminate operations, the business household must terminate the validity of the tax code with the tax authority according to the provisions of Circular 105/2020/TT-BTC.

- Termination of business location of a business household: When a business household terminates operations of its business location, the application must be submitted to the tax agency directly managing the taxpayer according to regulations in Circular 105/2020/TT-BTC.

** For tax authorities

(1) When the tax authority receives a transaction from the business registration authority, it issues the tax code, changes the content of business household registration, or suspends/resumes business before the notified deadline, terminates business operations, changes business owners, and notifies violations in the case of revocation of Certificate of household business registration/restoration of legal status after revocation of Certificate of household business registration according to the instructions in Appendix II issued with Official Dispatch 2749/TCT-KK.

(2) For business households not regulated in Clause 1, Article 79, Decree 01/2021/ND-CP, guide taxpayers to register taxes directly at the tax authority according to regulations in Circular 105/2020/TT-BTC.

Duong Chau Thanh

>> CLICK HERE TO READ THIS ARTICLE IN VIETNAMESE