Answering questions regarding the registration of changes in business household registration content in Vietnam

Answering questions regarding the registration of changes in business household registration content in Vietnam (Internet image)

The content is guided in Notice 439/TB-TCT 2023 on organizing a training conference on business registration and tax registration for business households issued by the General Department of Taxation of Vietnam.

Answering questions regarding the registration of changes in business household registration content in Vietnam

Specifically, answering questions regarding the registration of changes in business household registration content is as follows:

- In case a business household moves its head office address to another district, town, city, or province where the business household has registered, the business household shall send a notice of change of address to the business registration office of the district where the new head office is planned to be located in accordance with the provisions of Decree 01/2021/ND-CP, Circular 02/2023/ TT-BKHDT.

Before registering to change the address of the head office, the business household must carry out the procedures with the tax authority related to the relocation in accordance with the provisions of the current tax law.

- In case of a change of business household head, the business household shall send a dossier of notification of changes in business household registration to the district-level business registration office where it has registered according to the provisions of Decree 01/2021/ND-CP, Circular 02/2023/ TT-BKHDT.

When registering to change the head of a business household, the business household must carry out the procedures with the tax authority related to the change of business household head in accordance with current tax laws.

- In case of a change in other registration information such as business lines, tax notice receiving address.... the business household shall send a dossier of notification of changes in business household registration to the district-level business registration office where it has registered in accordance with the provisions of Decree 01/2021/ND-CP, Circular 02/2023/ TT-BKHDT.

Before:

Business households submit applications for changes to business registration information at 02 agencies (At the business registration office according to the provisions of Decree 01/2021/ND-CP, then submit the application for change of tax registration information at the tax office according to the provisions of Circular 105/2020/TT-BTC).

Some problems regarding suspending and terminating business households in Vietnam

**Register to suspend business, resume business before the announced deadline

The business household sends a written notice to the business registration office of the district where the business household has registered before suspending or resuming business before the announced deadline and without having to submit a dossier to the tax office.

Before:

Business households must notify the business registration office of the district where they have registered their business and the tax agency directly managing the business before suspending business, resume business before the announced deadline, as prescribed in Circular 105/2020/TT-BTC.

** Termination of household business activities

Before the business household terminates business activities at the business registration office, the business household needs to fulfill tax obligations to the tax authority directly managing taxpayers according to the provisions of Circular 105/2020/TT-BTC to fulfill tax obligations.

After the business household receives the tax authority's Notice of TIN Deactivation, the business household sends a notice of the termination of its operation to the business registration office of the district where it has registered according to the provisions of Decree 01/2021/ND-CP, Circular 02/2023/TT- BKHDT to carry out procedures for terminating business household activities.

More details can be found in Notice 439/TB-TCT dated June 13, 2023.

Duong Chau Thanh

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