Ms. Hien Mai sent to LawNet to request support as follows: The chief accountant of her company was previously assigned to another position by the Board of Directors of the company. Currently, she is appointed as the next Chief Accountant of the company. She wondered whether the change of Chief Accountant must be notified to the Department of Planning and Investment
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In Vietnam, does the change of Chief Accountant have to notify the Department of Planning and Investment?
Thank you for submitting a support request to LawNet. With your problem, LawNet would like to answer as follows:
The enterprise shall notify the change of tax registration information to the Business Registration Office - the Department of Planning and Investment where the enterprise is located and do not need to notify the tax authority when there is a change of person as a chief accountant. The business registration agency will be responsible for updating changes in business registration information and transferring information to the database of the General Department of Taxation of Vietnam.
Application including:
- Notice of change of business registration contents (Form Appendix II-1 issued together with Circular 01/2021/TT-BKHDT );
- A written authorization to carry out the procedure if not the legal representative performing the work.
- A valid copy of one of the personal identification papers of the person authorized to carry out the procedure (if any):
+ For Vietnamese citizens: Citizen identification card or Vietnamese identity card or passport is still valid.
+ For foreigners: Foreign passports or valid papers replacing foreign passports are still valid.
Submit the application at:
One-stop-shop of Business registration office - Department of Planning and Investment of the province or city where the enterprise's head office is located.
Deadline for settlement:
Within 03 working days from the date of receipt of a valid application, the Business Registration Office shall add information to the enterprise's profile and update the information into the National Business Registration Database, then grant certificates for businesses.
Fees:
Enterprises do not have to pay fees
In addition, enterprises that change the position of Chief Accountant can also submit their documents online at the National Business Registration Portal at the address: http://dangkytinhdoanh.gov.vn
Note:
In case of failure to notify as prescribed when changing the chief accountant or in charge of accounting specified at point d, clause 1, Article 17 of Decree 41/2018/ND-CP on regulations on sanctioning of administrative violations in the field of independent accountant and auditor with a fine of from 5,000,000 VND to 10,000,000 VND
Bao Ngoc
