Due to many influencing factors, the transformation of the head office is no longer strange to businesses today. Along with the transfer and notification to the Business Registration Office of the newly moved head office, the enterprise that moves the head office to another district, central-affiliated province or city must carry out procedures for declaration of change to tax information.
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According to Decree No. 01/2021/NĐ-CP of the Vietnam Government, before registration of relocation of an enterprise’s headquarters address to a district, province or central-affiliated city other than where the enterprise is headquartered which leads to change of its tax authority, the enterprise must carry out all tax procedures related to relocation in accordance with regulations of the law on taxation of Vietnam.
Thus, before registration of relocation of an enterprise’s headquarter, the enterprise must carry out the procedures of changes to enterprise registration information at tax agencies. At the tax agency where the headquarter is located, the enterprise submits the Application form for amendments to tax registration No. 08-MST issued together with the Circular No. 105/2020/TT-BTC of the Ministry of Finance of Vietnam. Enterprise submit dossiers of change of tax registration information at the tax authorities directly managing them. Processing time limit:
- Within 5 business days after the tax authority gives an inspection report or conclusion (for the application subject to inspection at the taxpayer’s headquarters);
- Within 7 business days after receiving the application of the taxpayer (for the application not subject to inspection at the taxpayer’s headquarters).
Tax authorities shall issue a notice of taxpayer’s relocation form No. 09-MST issued together with the Circular No. 105/2020/TT-BTC for enterprises.
After receiving the notice from the tax office where the company is moving, the enterprise shall register the change of its head office address at the business registration office in accordance with the law on business registration.
Within 10 business days after the tax authority in charge of the old location issues a notice of taxpayer’s relocation form No. 09-MST as mentioned above, if the taxpayer fails to relocate, it shall file an application for cancellation of relocation form No. 31/DK-TCT issued together with the Circular No. 105/2020/TT-BTC with the tax authority in charge of the old location. The tax authority in charge of the old location shall issue a notice of certification upon a request for relocation form No. 36/TB-DKT to the taxpayer within 3 business days after receiving such a request of the taxpayer.
After 10 business days of the date on which the tax authority in charge of the new location issues a notice but the taxpayer fails to file a request for cancellation of relocation or an application for change of the headquarters’ address, the tax authority in charge of the new location shall issue a notice of taxpayer’s non-operation at the registered address form No. 16/TB-DKT issued together with the Circular No. 105/2020/TT-BTC, switch to the status “Taxpayer’s non-operation at the registered address” and make it public on the web portal of the General Department of Taxation of Vietnam.
In case the enterprise fails to carry out the procedures for notifying the change of information in the tax registration dossier, it will be sanctioned for administrative violations in the tax field with a fine ranging from VND 5,000,000 to VND 7,000,000. Therefore, businesses need to understand the provisions of the law on procedures for changing business locations to ensure smooth business operations and avoid administrative violations in the tax field.
Duc Thao
