The government has specific regulations regarding household businesses and their registration.
Right to establish a household business
According to the Decree, a household business is established by an individual or members of a household who are liable for the household's business activities with all their assets. If the household business is established by members of a household, the members must authorize one member in writing to act as the household business representative during the business operation. The written authorization from the household members to one member as the household business representative must be notarized or certified in accordance with the law.
Individuals and household members who are Vietnamese citizens with full legal capacity as stipulated in 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 responsibility, are being detained, are serving a prison sentence, are undergoing administrative measures at a compulsory rehabilitation center or compulsory education center, or are prohibited by the Court from holding a position, practicing a profession, or performing a certain job; 2- Persons who are prohibited from establishing a business household according to the law.
Business registration involves the founder of a business registering the business registration details and tax registration details of the planned business, registering changes to the business registration details, and fulfilling other registration obligations as stipulated in this Decree.
The head of a household business is either the individual who registers the household business or a person authorized by the household members to act as the representative of the household business.
According to the Decree, households engaged in agriculture, forestry, fisheries, salt production, and those selling goods on the street, snacks, itinerant traders, seasonal businesses, and service providers with low incomes are not required to register as household businesses , except in cases where the business involves conditional investment and business activities. The People's Committee of the province or centrally-governed city shall stipulate the low income threshold applicable within the locality. If these individuals wish to establish a household business, they must register as a household business in accordance with the provisions of this Decree.
Business registration certificate
The decree states that the Business Registration Certificate is a paper or electronic document issued by the commune-level Business Registration Authority to a business household, recording the business registration information provided by the business founder and the business household itself. The Business Registration Certificate also serves as the business household's tax registration certificate.
A business registration certificate is issued to a household business. A household business is granted a business registration certificate when it meets the following conditions: a) The business sector and profession are not prohibited from investment and business; b) The household business name is chosen in accordance with regulations; c) The household business registration application is valid; d) All fees as prescribed by law on fees and charges have been paid.
The business registration certificate is issued based on the information in the business registration application file, which is self-declared by the business founder or the business itself, and the business owner is solely responsible for its accuracy.
Household businesses have the right to operate from the date of issuance of the Business Registration Certificate, except in cases where the business is in a conditional investment or business sector. If a household business registers its commencement date after the date of issuance of the Business Registration Certificate, the household business has the right to operate from the registration date, except in cases where the business is in a conditional investment or business sector. The Business Registration Certificate is not a business license .
If a business household is issued a new Business Registration Certificate, the Business Registration Certificates issued previously will no longer be valid.
If, after the deadline stipulated in this Decree, the commune-level business registration agency fails to issue a business registration certificate or does not issue a notice requesting amendments or additions to the application, the business founder or the business itself has the right to file a complaint or denunciation in accordance with the law on complaints and denunciations.
Documents, procedures, and steps for registering a household business.
The business owner or their authorized representative submits the business registration application to the commune-level business registration authority where the business is registered.
The business registration dossier includes: a1) Application for business registration; b1) A copy of the power of attorney from a household member authorizing another member to act as the business owner in cases where the business is registered by household members. This power of attorney must be notarized or certified in accordance with the law.
After receiving the business registration application, the commune-level business registration agency issues an acknowledgment of receipt and schedules a date for receiving the results, checking the conditions for issuing the business registration certificate according to regulations. If the application meets the requirements, the commune-level business registration agency issues the business registration certificate and sends a notification to the tax authority directly managing the business within 3 working days from the date of receipt of the application. If the application does not meet the requirements, the commune-level business registration agency notifies the applicant in writing within 3 working days from the date of receipt of the application. The notification must clearly state the reasons and the required amendments and additions to the application.
Cases where the commune-level business registration agency refuses to grant business registration.
The commune-level business registration agency will refuse to issue a business registration certificate if it falls under any of the following cases:
- The business household has been notified by the commune-level business registration authority about violations that fall under the cases for revocation of the business household registration certificate, or has already been issued a decision to revoke the business household registration certificate;
- The business is currently in a legal status of "Not operating at the registered address".
According to the Decree, the commune-level business registration agency will continue to process business registration procedures for business households falling under the above cases when:
The business household has taken corrective measures as required in the notice of violations that fall under 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.
Household businesses must register changes to their business registration details to facilitate the termination of their business operations as stipulated by regulations. In this case, the registration application must include a written explanation from the household business regarding the reasons for the change, which must be accepted by the commune-level business registration authority.
The business is no longer in the legal status of "Not operating at the registered address".
The Decree stipulates that, in cases where the Court; the Enforcement Agency; the Investigation Agency, the Head, the Deputy Head of the Investigation Agency, or the Investigator as prescribed in the Criminal Procedure Code requests in writing that a business household is prohibited from carrying out one or more business registration procedures, the business household shall not carry out those procedures until it receives written consent from the aforementioned organizations or individuals allowing it to continue with the business registration procedures.
Tue Van
Source: https://baochinhphu.vn/quy-dinh-moi-ve-dang-ky-ho-kinh-doanh-102250702150908133.htm
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