Notice on change of contents of tax registration

a) Implementation order:                                                                                                            

         ·        If company changes the contents of tax registration without changing the contents of the tax registration, the company will send notice to the business registration office where the enterprise has registered.

·       Contents of the notice includes

a.   Name and address of head office, Business code and date of issuing business registration certificate, tax registration certificate or enterprise registration certificate;

b.      Contents of changing information of tax registration.

· When receiving the notice, the business registration office enters data into the national information system on enterprise registration to transform information into database of the General Department of Taxation In case of requirements of the company, the business registration office shall issue Certificate of changing content of enterprise registration to the company.

b) Implementation method: The company or authorized representative submits the Notice of changing content of enterprise registration directly at the business registration office where the company has registered or legal representative submits the Notice of changing content of enterprise registration via internet under procedure defined in National Information Portal of enterprise registration.

c) Documents:

·     Notice of changing content of enterprise registration (Annex II-1, Circular No. 20/2015/TT-BKHDT);

·     For company issued investment license, investment certificate or documents with equivalent legal value, in addition to the above documents, the company has to submit: A valid copy of the investment certificate ; A valid copy of tax registration certificate; Request for supplementing and updating business registration information specified in Annex II-18 Circular No. 20/2015/TT-BKHDT

d) Number of documents: 01 set.

đ) Time limit for settlement: Within three (03) working days after receiving valid documents

e) Implementing agency: The Business Registration Office – The Department of Planning and Investment.

g) Subjects of administrative procedures: Individuals and organizations.

h) Results of administrative procedures: Certificate of changing content of enterprise registration/Notice on amendment and supplement the enterprise registration documents.

i) Fees:

k) Name of form, declaration:

      ·          Notice of changing content of enterprise registration (Annex II-1, Circular No. 20/2015/TT-BKHDT);

      ·        Request for supplement, update of business registration information for the company operating under the Investment license and Investment certificate (Annex II-18 , Circular No. 20/2015/TT-BKHDT).

l) Requirements and conditions for procedure implementation: defined in Article 32 of the Law on Enterprises and Article 53 of Decree No. 78/2015/ND-CP. 

m) Legal basis of administrative procedures:

·      The Enterprise Law of the Assembly of the Socialist Republic of Vietnam No. 68/2014/QH13 dated 26/11/2014 (The Enterprise Law);

·      Decree No. 78/2015/ND-CP dated 14/9/2015 of the Government on enterprise registration (Decree No. 78/2015/ND-CP);

·      Circular No. 20/2015/TT-BKHDT dated 01/12/2015 of the Ministry of Planning and Investment guiding the enterprise registration (Circular No. 20/2015/TT-BKHDT);