On July 1, 2023, Circular 02/2013/TT-BKHĐT on amending and supplementing a number of articles of Circular No. 01/2021/TT-BKHĐT dated March 16, 2021 of the Minister of Planning and Investment guiding on business registration officially took effect, including many new points when registering business and registering taxes for business households.
At the same time, on July 4, 2023, the General Department of Taxation also issued Official Dispatch No. 2749/TCT-K on implementing the interconnection of business registration and tax registration for business households according to Circular No. 02/2023/TT-BKHĐT sent to the Tax Departments of provinces and centrally run cities.
Accordingly, new points on business registration and tax registration for business households that individuals and organizations need to pay attention to are as follows:
|
Procedure name |
Form |
The order of execution |
Note |
|
Establishing a new business household |
APPLICATION FOR BUSINESS HOUSEHOLD REGISTRATION in Appendix III-1 issued with Circular No. 02/2023/TT-BKHĐT. |
Submit to the district business registration agency where the business headquarters is located (submit in paper directly to the district business registration agency where the business household's headquarters is located or submit by post or submit via the National Information Portal). expert on business registration). |
– At the time of establishing a new business household with more than one business location, the business household chooses a location to register as the business household's headquarters. For the remaining business locations, the business household shall declare information on the business location of the business household according to the form "APPLICATION FOR BUSINESS HOUSE REGISTRATION" in Appendix III-1 issued with the Circular. Circular No. 02/2023/TT-BKHDT (point 5.4. Business location of business households). – The business household has been granted a Business Household Registration Certificate according to the provisions of Circular No. 02/2023/TT-BKHDT (from July 01, 07) or the business household has been granted a Registration Certificate. business household registration and tax registration certificate (before July 2023, 01), if a new business location arises, declare information according to the form "NOTICE of change in registration content". business households" in Appendix III-7 issued with Circular No. 2023/2/TT-BKHDT (Point 02 NOTICE OF CHANGE IN TAX REGISTRATION INFORMATION) and submit it to the district business registration agency where the household The business is headquartered or the district-level business registration agency where the business is located. |
|
Change the content of business household registration |
NOTICE of change in business registration contents in Appendix III-2 issued with Circular No. 02/2023/TT-BKHĐT. |
Submitted to the district business registration agency where registered; In case a business household changes its business address leading to a change in tax management authority (moving to another province or moving to another district-level area that is not in the same management area of the Regional Tax Department), the payment must be made. at the district business registration agency where the new headquarters is planned to be located. |
In case a business household changes the information of its business location, it must submit the application to the tax authority directly managing the taxpayer according to the provisions of Circular No. 105/2020/TT-BTC. |
|
Change of business owner |
NOTICE of change of business owner in Appendix III-3 issued with Circular No. 02/2023/TT-BKHĐT. |
Submit to the district business registration agency where registered, and at the same time, the business household owner must pay the issued tax registration number of the business household according to the tax registration number of the old business household owner at the tax agency directly managing the business household. business, based on the information of the new business household owner transmitted by the Business Household Registration Information System to the Tax Registration Application System to create a new tax code for the business household. |
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Temporarily suspend business/resume business before the announced deadline |
NOTICE of temporary suspension of business/resumption of business before the notified deadline of the business household in Appendix III-4 issued with Circular No. 02/2023/TT-BKHĐT. |
Submit to the district business registration office where the business household is registered. |
When a business household temporarily suspends/resumes business before the notified deadline for the business location of the business household, it must submit the application to the tax authority directly managing the taxpayer according to the provisions of Circular No. 105/2020/TT-BTC. |
|
Termination of operations |
NOTICE of termination of business household activities in Appendix III-5 issued with Circular No. 02/2023/TT-BKHĐT. |
Submit to the district-level business registration office where it was registered. However, before submitting the application for termination of operations, the business household must terminate the validity of the tax code with the tax authority according to the provisions of Circular No. 105/2020/TT-BTC. |
When a business household ceases operations at its business location, it must submit its application to the tax authority directly managing the taxpayer according to the provisions of Circular No. 105/2020/TT-BTC. |
Legislation:
- Circular No. 01/2021/TT-BKHĐT takes effect on May 1, 2021.
- Circular 02/2023/TT-BKHĐT takes effect on July 1, 2023.
- Official dispatch No. 2749/TCT-KK of the General Department of Taxation dated July 4, 2023.
- Circular No. 105/2020/TT-BTC takes effect on January 17, 2021.