The Government has specific regulations on business households and business household registration.
Right to establish a business household
According to the Decree, a business household is registered by an individual or members of a household and is responsible for all of its business activities with all of its assets. In the case of a business household registered by members of a household, the members shall authorize in writing one member to act as the representative of the business household during its business activities. The authorization document of the household members for one member to act as the representative of the business household must be notarized or certified in accordance with the provisions of law.
Individuals and household members who are Vietnamese citizens with full civil act capacity as prescribed by the Civil Code have the right to establish a business household as prescribed in this Decree, except in the following cases: 1- Persons who are being prosecuted for criminal liability, detained, serving a prison sentence, serving an administrative penalty at a compulsory drug rehabilitation facility, compulsoryeducation facility, or are prohibited by the Court from holding a position, practicing a profession, or doing certain work; 2- Persons who are not allowed to establish a business household as prescribed by law.
Business household registration is the act of the business household founder registering the business registration and tax registration contents of the business household to be established, registering changes to the business household registration contents and other registration obligations according to the provisions of this Decree.
The business owner is the individual who registers to establish a business household or the person authorized by household members to represent the business household.
According to the Decree, households engaged in agricultural, forestry, fishery, salt production, and street vendors, snack vendors, itinerant traders, seasonal traders, and low-income service providers are not required to register for business , except in cases of conditional business lines and occupations, where the People's Committees of provinces and centrally run cities prescribe low-income levels applicable locally. In case of need to establish a business household, these subjects must register for business in accordance with the provisions of this Decree.
Certificate of business registration
The Decree clearly states that the Business Registration Certificate is a paper or electronic document issued by the Commune-level Business Registration Office to a business household, recording the business registration information registered by the business founder or the business household. The Business Registration Certificate is also the Tax Registration Certificate of the business household.
A business household registration certificate is issued to a business household. A business household is issued a business household registration certificate when it meets all of the following conditions: a) The business line or profession is not prohibited from investment and business; b) The business household name is established in accordance with regulations; c) There is a valid business household registration dossier; d) All fees are paid in accordance with the law on fees and charges.
The certificate of business registration is issued based on information in the business registration dossier declared by the business founder or business household and is self-responsible.
A business household has the right to conduct business activities from the date of issuance of the Business Registration Certificate, except for the case of conducting business in a conditional investment or business line. In case a business household registers the commencement date of its business activities after the date of issuance of the Business Registration Certificate, the business household has the right to conduct business activities from the date of registration, except for the case of conducting business in a conditional investment or business line. The Business Registration Certificate is not a business license .
In case a business household is granted a new Business Registration Certificate, the previous Business Registration Certificates are no longer valid.
In case after the time limit prescribed in this Decree, the commune-level business registration authority does not issue a Certificate of Business Household Registration or does not issue a notice requesting amendments or supplements to the dossier, the person establishing the business household or the business household has the right to complain or denounce in accordance with the provisions of law on complaints and denunciations.
Documents, procedures and formalities for registering a business household
The business household owner or authorized person carrying out the business household registration procedure shall submit the business household registration dossier to the commune-level business registration authority where the business household is registered.
The household business registration dossier includes: a1) Application for household business registration; b1) Copy of the authorization document of a household member for a member to be the owner of the household business in the case of a household business registered by household members. This authorization document must be notarized or certified in accordance with the provisions of law.
After receiving the business household registration dossier, the commune-level business registration agency shall issue a receipt of the dossier and schedule a return of results, and check the conditions for granting a business household registration certificate according to regulations. In case the dossier meets the conditions for granting, the commune-level business registration agency shall grant a business household registration certificate and send a notice to the tax authority directly managing the business household within 03 working days from the date of receipt of the dossier. In case the dossier does not meet the conditions for granting, the commune-level business registration agency shall notify the applicant in writing within 03 working days from the date of receipt of the dossier. The notice must clearly state the reasons and requirements for amending and supplementing the dossier.
Cases where the Commune-level Business Registration Office refuses to grant a business household registration
The commune-level business registration authority shall refuse to grant a business household registration if one of the following cases occurs:
- The business household has been notified by the commune-level Business Registration Authority of violations that require the revocation of the Business Household Registration Certificate or has been issued a decision to revoke the Business Household Registration Certificate;
- The business household is in the legal status of "Not operating at the registered address".
According to the Decree, the commune-level business registration agency shall continue to process business household registration procedures for business households in the above cases when:
The business household has taken measures to remedy the violations as required in the notice of violations of the business household in the case of revocation of the Business Household Registration Certificate and has been accepted by the Commune-level Business Registration Authority or has had its legal status restored after the decision to revoke the Business Household Registration Certificate was issued.
Business households must register changes to the contents of their business registration to serve the purpose of terminating business activities according to regulations. In this case, the registration file for changes must be accompanied by a written explanation from the business household about the reason for the registration of changes and must be accepted by the commune-level business registration agency.
The business household is no longer in the legal status of "Not operating at the registered address".
The Decree clearly states that in case the Court; Enforcement Agency; Investigation Agency, Head, Deputy Head of Investigation Agency, Investigator as prescribed in the Criminal Procedure Code requests in writing that a business household is not allowed to carry out one or several procedures for business household registration, the business household is not allowed to carry out those procedures until there is written approval from the above organizations and individuals regarding permission to continue carrying out business household registration procedures.
Wisdom
Source: https://baochinhphu.vn/quy-dinh-moi-ve-dang-ky-ho-kinh-doanh-102250702150908133.htm
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