Laws of Vietnam

1. Governing scope

This Circular guides the coordination between state management agencies in carrying out administrative procedures for business registration, tax registration or grant of seal-engraving permits for enterprises set up and operating under the Enterprise Law (below collectively referred to as administrative procedures); the order of carrying out business registration for establishment of new enterprises; the registration of operation of branches or representative offices; the registration of business registration changes leading to tax registration changes or to renewal of seals of enterprises, branches or representative offices.

Administrative procedures for business registration, tax registration or grant of seal-engraving permits which are not specified in this Circular shall still comply with current regulations.

Organizations or individuals that apply for business registration, tax registration or grant of seal-engraving permits may opt to apply administrative procedures under this Circular or apply current administrative procedures for business registration, tax registration or grant of seal-engraving permits.

2. Subjects of application

This Circular applies to organizations and individuals that apply for business registration, tax registration or grant of seal-engraving permits upon establishment of new enterprises, branches or representative offices, upon business registration or tax registration changes or upon renewal of seals; and provincial/municipal Planning and Investment Services, Tax Departments and Public Security Services.

3. Agencies receiving dossiers and notifying results of carrying out administrative procedures

Provincial/municipal Services of Planning and Investment shall receive dossiers and notify results of carrying out administrative procedures in accordance with this Circular.

Organizations and individuals may get business registration application forms and tax registration declaration forms at dossier-receiving places.

1. General dossier set

1.1. In case of business registration for establishment of a new enterprise, a branch or representative office, a dossier set comprises:

- Business registration papers for establishment of an enterprise, branch or representative office as guided in the Planning and Investment Ministry's Circular No. 03/2006/TT-BKH of October 19, 2006, guiding a number of contents regarding business registration dossiers, order and procedures under the Government's Decree No. 88/2006/ND-CP of August 29, 2006, on business registration (below referred to as Circular No. 03/2006/TT-BKH for short).

- Tax registration papers of the newly established enterprise (excluding a copy of the business registration certificate) as guided in the Finance Ministry's Circular No. 10/2006/TT-BTC of February 14, 2006, guiding the implementation of the Prime Minister's Decision No. 75/1998/QD-TTg of April 4, 1998, which provides for taxpayer identification numbers (below referred to as Circular No. 10/2006/TT-BTC).

1.2. In case of business registration changes leading to tax registration changes or to renewal of the seal of an enterprise, branch or representative office, a dossier set comprises:

- Papers on business registration changes as guided in Circular No. 03/2006/TT-BKH.

- Papers on tax registration changes of the enterprise (excluding a copy of the business registration certificate) as guided in Circular No. 10/2006/TT-BTC.

2. Fees, and acknowledgement of receipt of dossiers

When receiving a dossier, the provincial/municipal Planning and Investment Service shall collect a business registration fee according to regulations and, at the same time, make out a dossier receipt according to a set form and hand it over to the enterprise.

3. Notification of results

3.1. Time limit for notification of results:

In case of business registration for establishment of a new enterprise: Within 15 working days after receiving a complete and valid dossier, the provincial/municipal Planning and Investment Service shall notify the result of carrying out administrative procedures to the enterprise.

In case of business registration for establishment of a branch or representative office; business registration changes leading to tax registration changes or to renewal of the seal of an enterprise, branch or representative office: Within 12 working days after receiving a complete and valid dossier, the provincial/municipal Planning and Investment Service shall notify the result of carrying out administrative procedures to the enterprise.

3.2. Results of carrying out of administrative procedures include:

- Business registration certificate: Branch or representative-office operation registration certificate;

- Tax registration certificate;

- Seal-engraving permit.

Upon receiving the result, the at-law representative of an enterprise or the head of a branch or representative office shall personally sign the business registration certificate or the branch or representative-office operation registration certificate and the result notice, made according to a set form.

The at-law representative of the enterprise may receive the business registration certificate before receiving the result of carrying out administrative procedures for tax registration or grant of a seal-engraving permit, if he/she so wishes.

1. Time limit for carrying out administrative procedures at agencies

1.1. In case of business registration for establishment of a new enterprise

a/ Within 9 working days after receiving the valid dossier of an enterprise, the provincial/municipal Planning and Investment Service shall send a copy of the enterprise's business registration certificate, together with its tax registration papers, to the provincial/municipal Tax Department, and a copy of the business registration certificate or the branch or representative-office operation registration certificate, signed and stamped by the head of the Business Registration Section, to the provincial/municipal Public Security Service.

b/ Within 5 working days after receiving the enterprise's tax registration dossier, the provincial/municipal Tax Department shall send the tax registration result to the provincial/municipal Planning and Investment Service.

c/ Within 5 working days after receiving a copy of the enterprise's business registration certificate, the provincial/municipal Public Security Service shall send the result of dealing with the grant of a seal-engraving permit to the provincial/municipal Planning and Investment Service.

1.2. In case of business registration for establishment of a branch or representative office, or registration of business registration changes leading to tax registration changes or to renewal of the seal of an enterprise, branch or representative office:

a/ Within 6 working days after receiving the valid dossier of an enterprise, the provincial/municipal Planning and Investment Service shall send a copy of the business registration certificate, signed and stamped by the head of the Business Registration Section, to the provincial/municipal Public Security Service, and a copy of the enterprise's business registration certificate, together with its papers on tax registration changes, to the provincial/municipal Tax Department.

b/ Within 5 working days after receiving the enterprise's tax registration dossier, the provincial/municipal Tax Department shall send the tax registration result to the provincial/municipal Planning and Investment Service.

c/ Within 5 working days after receiving a copy of the enterprise's business registration certificate, the provincial/municipal Public Security Service shall send the result of dealing with the grant of a seal-engraving permit to the provincial/municipal Planning and Investment Service.

1.3. In case of registration of business registration changes leading to tax registration changes without renewing the seal of an enterprise, branch or representative office:

a/ Within 6 working days after receiving the valid dossier of an enterprise, the provincial/municipal Planning and Investment Service shall send a copy of the enterprise's business registration certificate, signed and stamped by the head of the Business Registration Section, together with its papers on tax registration changes, to the provincial/municipal Tax Department.

b/ Within 5 working days after receiving the enterprise's dossier on tax registration changes, the provincial/municipal Tax Department shall send the tax registration result to the provincial/municipal Planning and Investment Service.

2. Transfer of dossiers

Based on the practical conditions of localities, dossiers shall be transferred by one of the following modes:

2.1. For localities with a small number of business registration dossiers, provincial/municipal Planning and Investment Services shall assign their officials to transfer and receive dossiers between provincial/municipal Planning and Investment Services, Tax Departments and Public Security Services, ensuring that administrative procedures are carried out for enterprises within the time limit specified in this Circular.

2.2. For localities with a large number of business registration dossiers, those dossiers shall be transferred and delivered daily by delivery service providers on the basis of contracts signed with provincial/municipal Planning and Investment Services.

2.3. Localities with favorable information-technology conditions are encouraged to apply information technology in order to shorten the time limit for carrying out administrative procedures for enterprises.

Stationery expenses and expenses for dossier transfer and delivery shall be covered by provincial/municipal Planning and Investment Services with the collected business registration fee amount which they are allowed to retain and their administrative funds.

3. Responsibilities of agencies

3.1. Provincial/municipal Planning and Investment Services shall post up at dossier-receiving places administrative application forms and required papers of administrative dossiers as specified at Point 1, Section II of this Circular, the order of carrying out administrative procedures and other necessary information on business registration, tax registration and grant of seal-engraving permits; supply forms of dossier papers and guide enterprises on how to carry out the procedures.

3.2. Provincial/municipal Tax Departments and Public Security Services shall guide provincial/municipal Planning and Investment Services on the order and procedures for, and supply them with forms of papers relating to, tax registration or seal engraving for the latter to supply to enterprises for carrying out procedures.

3.3. Agencies shall coordinate with one another in settling in time organizations' or individuals' problems or complaints about business registration, tax registration or grant of seal-engraving permits.

1. This Circular takes effect 15 days after its publication in "CONG BAO."

2. Provincial/municipal People's Committees shall direct, guide and supervise the coordination between agencies in carrying out procedures for business registration, tax registration and grant of seal-engraving permits in their respective localities in order to reduce as much as possible the time of carrying out administrative procedures.

3. Provincial/municipal Planning and Investment Services, Tax Departments and Public Security Services shall implement this Circular.

4. The Ministry of Planning and Investment, the Ministry of Finance and the Ministry of Public Security shall set up a working team for implementation of this Circular to monitor and sum up the implementation and propose timely solutions.