On April 18, the Minister of Planning and Investment issued Circular 02/2023/TT-BKHĐT amending the guidance on business registration in Circular 01/2021/TT-BKHĐT. This Circular takes effect from July 1, 2023.
Accordingly, the revised and supplemented contents in Circular 01/2021/TT-BKHĐT guiding on business registration focus mainly on the part of business household registration.
Specifically, business household registration is the act of a business household registering business registration and tax registration contents with the district-level business registration agency where the business household is headquartered.
A business registration certificate is a paper or electronic document issued by the district-level business registration authority to a business household, recording information on business registration and tax registration by the business household.
The business household registration information system is a component of the National Business Registration Information System, built and operated by the Ministry of Planning and Investment to send, receive, store, display or perform other operations on business household data to serve business household registration.
Online business registration process
Circular 02/2023/TT-BKHĐT supplements regulations on the process of registering business households online, including:
Firstly, receive and process business registration applications on the business registration information system.
The district-level business registration authority receives and enters information about business household registration dossiers into the business household registration information system of the National Business Registration Information System. Business household registration dossiers are accepted into the system when they meet the following conditions: Having sufficient documents as prescribed in Decree No. 01/2021/ND-CP; Information of the business household has been fully declared in the documents in the business household registration dossier; Having a contact address of the person submitting the business household registration dossier; Having paid enough business household registration fees.
The district-level business registration agency fully and accurately enters information in the business household registration file, digitizes it, names the electronic document corresponding to the name of the document type in the paper business household registration file and uploads it to the business household registration information system.
Business registration information on the business registration information system is transmitted to the Tax registration application system to coordinate and exchange information between the district-level business registration agency and the tax agency.
Second, business registration number.
The business household code is a series of numbers automatically generated by the Tax Registration Application System and transmitted to the Business Household Registration Information System to be issued to the business household when registering a business household. The business household code is recorded on the Business Household Registration Certificate. This code is also the tax code of the business household.
Third, write down the business line.
The recording of business lines of a business household shall comply with the provisions of Clause 1, Article 89 of Decree No. 01/2021/ND-CP.
When registering to establish a business household, when notifying of additional or changing business lines, the business household founder or business household selects a level four economic sector in the Vietnamese Economic Sector System to record the main business line of the business household in the business household registration application. Recording the main business line of the business household is implemented according to the provisions in Clauses 2, 3, 4, 5, 6 and 7, Article 7 of Decree No. 01/2021/ND-CP. The district-level business registration authority guides, compares and records the main business line of the business household in the business household registration information system.
Fourth, notify the business location of the business household.
In case a business household conducts business activities at a business location other than its headquarters, the business household shall notify the business location to the district-level business registration authority where the business household is headquartered. The district-level business registration authority shall receive the business household's business location notification and return a Notice of tax code and the tax authority directly managing the business location to the business household.
Business households shall perform other notification obligations of business locations according to tax laws at tax authorities.
Fifth, grant business registration according to the backup process.
Issuing business registration under the backup process is the issuance of business registration not through the business registration information system. Issuing business registration under the backup process is applied in the following cases: The business registration information system is under construction or upgrading; The business registration information system has technical problems; Other cases of force majeure.
Based on the expected time to fix the problem or build and upgrade the business registration information system, except in cases of force majeure, the Ministry of Planning and Investment shall notify in advance the expected time for the district-level business registration authority to issue business registration according to the backup process.
The coordination in handling procedures for granting business registration according to the backup process between the district-level business registration agency and the tax authority is carried out according to the paper file circulation process.
Within 15 days from the date of receipt of the notice from the Ministry of Planning and Investment that the business registration information system has completed construction, upgrading or troubleshooting, the district-level business registration authority must update the data and information provided to the business household into the business registration information system.
Sixth, register a business household via the electronic information network.
Registering a business household via the electronic information network is when the business household founder or business household carries out the business household registration procedure according to the provisions of Decree No. 01/2021/ND-CP on the business household registration information system of the National Business Registration Information System through the national business registration information portal.
The person submitting the business registration application declares information, downloads electronic documents, and uses a digital signature to authenticate the business registration application according to the process on the business registration information system.
The district-level business registration authority shall return the receipt of the application and the results of the business household registration procedure to the applicant via the electronic information network according to the process on the business household registration information system.
Seventh, business registration application via electronic information network.
The electronic business registration dossier includes the documents prescribed in Decree No. 01/2021/ND-CP and is presented in the form of electronic documents. The electronic business registration dossier has the same legal value as the paper business registration dossier.
Electronic documents are documents in the form of data messages created or digitized from paper documents and accurately and completely represent the content of paper documents. Electronic documents can be in the format of ".doc" or ".docx" or ".pdf".
Business registration applications via electronic information network are accepted when all of the following requirements are met:
There are complete documents and the contents of those documents are fully declared according to the regulations as in the paper-based business registration dossier and are presented in the form of electronic documents. The name of the electronic document must correspond to the name of the type of document in the paper-based business registration dossier. The business owner, household members or other individuals signing the business registration dossier can use a digital signature to sign directly on the electronic document or sign directly on the paper document and scan the paper document according to the above prescribed formats.
Business registration information declared on the business registration information system must be entered completely and accurately according to the information in the paper business registration file; including information about the phone number and email of the applicant.
The application for business registration via the electronic information network must be authenticated by the digital signature of the business owner or the person authorized by the business owner to carry out the business registration procedure. In case of authorization to carry out the business registration procedure, the application for business registration via the electronic information network must be accompanied by the papers and documents specified in Clause 4, Article 84 of Decree No. 01/2021/ND-CP.
The deadline for business households to amend or supplement their business registration dossiers via the electronic information network is 60 days from the date the district-level business registration authority issues a notice requesting amendments or supplements to the dossier. After the above deadline, if the business household’s amendments or supplements are not received, the district-level business registration authority will cancel the business household registration dossier according to the process on the business household registration information system.
Eighth, convert data, update and supplement business registration information into the business registration information system.
The district-level business registration authority is responsible for converting data, updating, and supplementing missing business registration information of business households stored locally into the business registration information system. The information converted, supplemented, and updated into the business registration information system must match the original information in the business registration file.
Ninth, provide business registration information on the business registration information system.
Organizations and individuals can look up free business registration information at www.dangkykinhdoanh.gov.vn, including: business name, business registration code, business code, head office address, business lines, and name of business owner.
Tenth, method of payment of business registration fees.
The person submitting the application for business registration shall pay the business registration fee at the time of submitting the application for business registration. The business registration fee can be paid directly at the business registration application receiving department at the district level or transferred to the account of the district-level business registration agency or using the online payment service on the national public service portal. The business registration fee will not be refunded to the business household in case the business household is not granted a business registration certificate.
The resolution of transaction errors arising during the use of online payment services on the national public service portal is carried out in accordance with the provisions of law on handling administrative procedures in the electronic environment and the Regulations on management, operation and exploitation of the national public service portal.
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