Circular 02/2023/TT-BKHDT amend Circular 01/2021/TT-BKHDT guiding enterprise registration

CIRCULAR

Amending and supplementing a number of articles of Circular No. 01/2021/TT-BKHDT dated March 16, 2021, of the Minister of Planning and Investment, guiding enterprise registration

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Pursuant to the Law on Enterprises dated June 17, 2020;

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to the Government's Decree No. 89/2022/ND-CP dated October 28, 2022, defining the functions, tasks, powers and organizational structure of the Ministry of Planning and Investment;

Pursuant to the Government’s Decree No. 01/2021/ND-CP dated January 04, 2021, on enterprise registration;

At the proposal of the Director of the Business Registration Management Agency;

The Minister of Planning and Investment hereby promulgates the Circular on amending and supplementing a number of articles of Circular No. 01/2021/TT-BKHDT dated March 16, 2021, guiding enterprise registration.

Article 1. Amending and supplementing a number of articles of Circular No. 01/2021/TT-BKHDT dated March 16, 2021, guiding enterprise registration

1. To add Article 1a right after Article 1 as follows:

“Article 1a. Interpretation of terms

1. Registration of business households as prescribed in this Circular means the registration of business and tax registration information with the district-level business registration agency where the business household is headquartered. Business household registration includes registration of the establishment of business households, registration of changes in business household registration contents and other registration and notification obligations as prescribed.

2. Certificate of business household registration prescribed in this Circular refers to a paper or e-document that the district-level business registration agency provides for the business household, in which records information on business and tax registration of the business household. Business household registration certificates also serve as business households' tax registration certificates.

3. The information system on business household registration means a component of the National Information System on Business Registration, which is developed and operated under the coordination of the Ministry of Planning and Investment, for sending, receiving, storing, displaying, or performing other tasks related to business household data to serve the business household registration.”.

2. To add Articles 5a, 5b, 5c, 5d, 5dd, 5e, 5g, 5h, 5j and 5k after Article 5 as follows:

“Article 5a. Receiving and processing dossiers of business household registration on the information system on business household registration

1. The district-level business registration agency shall receive and input information on dossiers of business household registration into the information system on business household registration under the National Information System on Business Registration. Dossiers of business household registration shall be entered into the system when the following conditions are satisfied:

a) Having sufficient documents as prescribed by Decree No. 01/2021/ND-CP;

b) Information about the business household has been fully declared in the documents included in the dossier of business household registration;

c) Having contact address of the applicant;

d) The registration fee for business household registration has been fully paid.

2. The district-level business registration agency shall fully and accurately enter the information in the business household registration dossier, digitize and name the e-documents corresponding to the name of the document type in the business household registration dossier in paper form, and upload them to the information system on business household registration.

3. The business household registration information on the information system on business household registration shall be transmitted to the Tax Registration Application System for coordination and exchange of information between the district-level business registration agency and the tax agency.

Article 5b. Identification numbers of business households

1. Identification number of a business household means a sequence of numbers automatically generated by the Tax Registration Application System and transmitted to the information system on business household registration for grant to the business household upon registration. An identification number of business household is recorded on a business household registration certificate, and also serves as a tax identification number of a business household.

2. The generation of a business household identification number shall be carried out according to the following process:

a) When the business household registration dossier meets the conditions for the grant of a business household registration certificate, the information system on business household registration shall transmit the registration information to the Tax Registration Application System;

b) The Tax Registration Application System shall receive the registration information from the information system on business household registration and automatically verify the compliance of the information with the law on tax registration.

In case the information is compliant with the law on tax registration, the Tax Registration Application System shall automatically generate an identification number of business household and decentralize the tax agency responsible for managing the business household; and concurrently transmit this information to the information system on business household registration.

In case the information is not compliant with the law on tax registration, the Tax Registration Application System shall automatically report the non-compliant information and transmit it to the information system on business household registration;

c) Based on the information provided by the Tax Registration Application System, the district-level business registration agency shall grant the certificate of business household registration and the notice of the directly-managing tax agency to the business household founder. In case the dossier fails to meet the conditions for the grant, the district-level business registration agency shall issue a notice on amendment or supplement of the dossier.

Article 5c. Writing of business lines

1. The writing of business lines of business households shall comply with Clause 1, Article 89 of Decree No. 01/2021/ND-CP.

2. When registering business household establishment, notifying the addition or change of business lines, a business household founder or business household shall select a level-4 industrial sector in the Vietnam Standard Industrial Classification system for writing as a main business line in the business household registration request. The writing of main business lines of business households shall comply with Clauses 2, 3, 4, 5, 6 and 7 Article 7 of Decree No. 01/2021/ND-CP. The district-level business registration agency shall guide, compare and write the main business lines of the business household in the information system on business household registration.

Article 5d. Notice of business locations of business households

1. In case a household business conducts business activities at a location other than its registered office, the household business shall notify the district-level business registration agency where its registered office is located of the business location. The district-level business registration agency shall receive the notice of the business location from the business household and issue a notification of tax identification number and the tax agency directly managing the business location to the household business.

2. The business household shall fulfill other notification obligations regarding the business location according to the law on tax at the tax agency.

Article 5dd. Issuance of the business household registration certificates according to standby procedures

1. Issuance of the business household registration certificates according to standby procedures means issuance of business household registration certificates not via the information system on business household registration. The issuance of business household registration according to standby procedures shall apply in the following cases:

a) The information system of business household registration is undergoing construction or upgrading;

b) The information system of business household registration encounters a technical incident;

c) Other force majeure cases.

Based on the expected period for remediation of incidents, or building, upgrading of the national information system on business household registration, except in force majeure events, the Ministry of Planning and Investment shall send advance notice of the expected period to district-level business registration agencies for the latter to issue household registration certificates according to standby procedures.

2. Coordination in settlement of procedures for issuance of household registration certificates according to standby procedures between business registration agencies and tax offices must comply with the process of transfer of dossiers in paper form.

3. Within 15 working days after receiving the Ministry of Planning and Investment's notice of completing the development, upgrading or remediation of incidents of the information system on business household registration, the district-level business registration agency shall update data and information on the registered business household to the information system on business household registration.

Article 5e. Business household registration via electronic information network

1. Business household registration via electronic information network means that a business household founder or business household carries out the procedures for business household registration in accordance with Decree No. 01/2021/ND-CP on the information system on business household registration under the National Information System on Business Registration via the National Business Registration Portal.

2. The applicant for household business registration shall declare information, upload e-documents, and use digital signature to authenticate the business household registration dossier according to the process on the information system on business household registration.

3. The district-level business registration agency shall return the receipt of the dossier and the results of settling the business household registration procedure to the applicant who submitted the dossier via the electronic information network according to the process on the information system on business household registration.

Article 5g. Dossiers for business household registration via electronic information network

1. A dossier for business household registration via electronic information network comprises the documents specified in Decree No. 01/2021/ND-CP and is displayed in the form of e-document. Dossiers for business household registration via electronic information network are as legally valid as dossiers for business household registration in paper form.

2. An e-document is a document in the form of data message which is created or digitalized from a paper document and expresses accurately and wholly the contents of the paper document. E-documents may be in the format of “.doc” or “.docx” or “.pdf”.

3. Dossiers for business household registration via electronic information network shall be accepted when the following requirements are fully met:

a) The dossier comprises sufficient papers which are fully filled according to regulations applicable to paper dossiers and have been converted into e-documents. E-documents must be named consistently with the names of documents in paper dossiers.  Business household owners, household members or other individuals who sign business household registration dossiers may use their digital signatures to sign e-documents directly or sign paper documents and then scan the paper documents in a format specified in Clause 2 of this Article;

b) Business household registration information declared on the information system on business household registration must be sufficient and accurate as those declared in the paper dossier, covering information on the telephone number and email of the dossier submitter;

c) The dossier must be authenticated with the digital signature of the business household owner or the person authorized by the business household owner to carry out business household registration procedures.  In case of authorization, the dossier must be enclosed with the papers and documents specified in Clause 4, Article 84 of Decree No. 01/2021/ ND-CP.

4. The time limit for a business household to modify or supplement its dossier for business household registration via the electronic information network is 60 days after the district-level business registration agency issues a request for dossier modification or supplementation. Past this time limit, if the district-level business registration agency does not receive the modified or supplemented dossier from the business household, it shall cancel the business household registration dossier according to the set process on the information system on business household registration.

Article 5h. Data conversion, updating and addition of business household registration information into the information system on business household registration

The district-level business registration agency shall convert, update and add business household registration information stored locally into the information system on business household registration. Information converted, added or updated into the information system on business household registration must be identical with the original information in the business household registration dossier.

Article 5i. Provision of business household registration information on the information system on business household registration

Organizations and individuals may search for business household registration information free of charge at www.dangkykinhdoanh.gov.vn, including: business household name, registration number of business household, identification number of business household, registered office address, business lines, name of the household business owner.

Article 5k. Modes of payment of business household registration fees

1. The applicant for business household registration shall pay the business household registration fee at the time of submitting the business household registration dossier. The business household registration fee can be paid directly at the business household registration office at the district level or transferred to the account of the district-level business registration agency or using the online payment service of the National Public Service Portal. The business registration fee shall not be refunded to the business household if it is not granted a business household registration certificate.

2. The handling of transaction errors arising during the use of online payment services on the National Public Service Portal shall be carried out in accordance with the law on handling of administrative procedures in the electronic environment and the regulation on management, operation and exploitation of the National Public Service Portal.”.

Article 2.

The forms prescribed in Appendices III-1 thru III-7 and VI-1 thru VI-16 attached to this Circular replace those prescribed in Appendices III-1 thru III-6 and VI-1 thru VI-14 attached to Circular No. 01/2021/TT-BKHDT dated March 16, 2021, of the Minister of Planning and Investment, guiding enterprise registration.

Article 3. Implementation provisions

1. This Circular takes effect from July 1, 2023.

2. Business households that have been granted business household registration certificates before the effective date of this Circular may continue to operate without being required to make re-registration under this Circular.

3. Any problems arising in the course of implementation should be promptly reported to the Ministry of Planning and Investment for study, amendment and supplementation./.

* All Appendices are not translated herein.