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Businesses must complete the procedure of updating the chip-embedded citizen identification card for the legal representative on the business registration certificate before March 31, 2023, right?
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Is it necessary to register the changes to the Business Registration Certificate when changing from a National Identity Card to a Citizen Identification Card?
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What are the penalties for not updating your citizen identification card?
1. Is it necessary to register the changes to the Business Registration Certificate when changing from a National Identity Card to a Citizen Identification Card?
Based on Clause 1, Article 30 of the 2020 Enterprise Law, this content is stipulated as follows:
2. Businesses are responsible for registering changes to their Business Registration Certificate within 10 days of the change occurring.
Based on Article 28 of the 2020 Enterprise Law, the contents of the Business Registration Certificate are as follows:
The business registration certificate includes the following main contents:
1. Business name and business registration number;
2. Address of the company's head office;
3. Full name, contact address, nationality, and legal document number of the individual for the legal representative of a limited liability company and a joint-stock company; for a general partner of a partnership company; and for the business owner of a private enterprise. Full name, contact address, nationality, and legal document number of the individual for a member who is an individual; name, business registration number, and head office address of a member who is an organization for a limited liability company;
4. Registered capital for companies, investment capital for private enterprises.
Clause 16, Article 4 of the 2020 Enterprise Law stipulates the legal documents of individuals.
Therefore, when a business updates the legal document numbers of individuals (from ID card to Citizen Identification Card, or to chip-embedded Citizen Identification Card) of partners in a partnership company or owner of a private enterprise, legal representative Limited liability companies and joint-stock companies must register changes to their Business Registration Certificates (BRCs) in 2023.
2. What are the penalties for not updating the Citizen Identification Card (CCCD)?
Based on the above interpretation in Articles 28 and 30 of the 2020 Enterprise Law, when there are changes... Personal legal documents For those using ID cards (CMND, CCCD, CCCD with chip), it is necessary to register the change in the content of the Business Registration Certificate.
Based on the provisions of Article 44 of Decree 122/20221/ND-CP regulating administrative sanctions in the field of planning and investment, the following penalties apply:
2. A fine of VND 3.000.000 to VND 5.000.000 shall be imposed for violations of the deadline for registering changes to the content of the Business Registration Certificate, registering changes to the registration of branch, representative office, or business location activities beyond the prescribed deadline by 11 to 30 days.
3. A fine of VND 5.000.000 to VND 10.000.000 shall be imposed for violations of the deadline for registering changes to the content of the Business Registration Certificate, registering changes to the registration of branch, representative office, or business location activities beyond the prescribed deadline by 31 to 90 days.
4. A fine of VND 10.000.000 to VND 20.000.000 shall be imposed for violations of the deadline for registering changes to the content of the Business Registration Certificate, registering changes to the registration of branch, representative office, or business location activities beyond the prescribed deadline of 91 days or more.
5. A fine of VND 20.000.000 to VND 30.000.000 shall be imposed for the act of failing to register changes to the content of the Business Registration Certificate, or registering changes to the registration of the operation of branches, representative offices, or business locations.
Therefore, according to the law, businesses that fail to register changes to their business registration certificate when updating personal legal documents (ID card, citizen identification card, chip-embedded citizen identification card) may be subject to administrative penalties depending on the severity of the violation, which may include a warning or a fine of up to 30 million VND.
3. Businesses must complete the procedure for updating the chip-embedded citizen identification card for their legal representatives before March 31, 2023, right?
The General Department of Taxation denies sending notifications requesting updates to the Citizen Identification Card (CCCD).
Recently, the General Department of Taxation received feedback that a support center/group of the General Department of Taxation sent a notice stating: "By March 31, 2023 at the latest, businesses must complete the procedure to update the chip-embedded citizen identification card for the legal representative on the business registration certificate, and there will be a fee ranging from several hundred thousand to several million dong."
The General Department of Taxation affirms that it has no policy, nor has it sent any emails or notifications to taxpayers regarding the aforementioned matter.The notice stating, "By March 31, 2023 at the latest, businesses must complete the procedure for updating the chip-embedded citizen identification card for their legal representatives in their business registration," is a fraudulent notice impersonating the General Department of Taxation. This is an illegal act, exploiting the name of the tax authority for personal gain, defrauding businesses, and damaging the reputation and image of the tax sector.
The mandatory requirement to change information on the business registration certificate is stipulated in the Enterprise Law No. 68/2014/QH13, effective from July 1, 2015. Accordingly, when there is a change in the legal document number of the individual acting as the legal representative, the business must register with the Business Registration Authority within 10 days from the date of the change.
Taxpayers are urged to be vigilant and promptly cooperate by providing information and reporting fraudulent activities to the police or tax authorities in their area.
Practical issues arising regarding the issuance and replacement of Citizen Identification Cards.
In practice, the following situations arise when renewing or replacing a citizen identification card:
[1] If the ID card on the business registration certificate is still valid and does not fall under the case of having to change to a chip-embedded ID card, then the business naturally does not need to change it and will not be fined.
Therefore, if there are no changes to the business registration information, there is no need to go through the change procedure.
[2] The procedure for issuing chip-embedded citizen ID cards is usually not controlled in terms of specific time and it is possible to receive a chip-embedded citizen ID card after a period of time from the date of issuance recorded on the citizen ID card.
Therefore, in some cases, it is not possible to comply with the regulation requiring registration of changes within 10 days from the date of the change as stipulated in Clause 2, Article 30 of the 2020 Enterprise Law.
Therefore, if the representative has already updated their ID card to the Citizen Identification Card but the business registration certificate still contains the old information, they should promptly amend the business registration details in 2023.
