On July 1, 2023, Circular 02/2013/TT-BKHĐT, amending and supplementing several articles of Circular 01/2021/TT-BKHĐT dated March 16, 2021, issued by the Minister of Planning and Investment, guiding business registration, officially came into effect. This circular includes several new points regarding business registration and tax registration for household businesses.
At the same time, on July 4, 2023, the General Department of Taxation also issued Official Letter No. 2749/TCT-K regarding the implementation of integrated business registration and tax registration for household businesses according to Circular No. 02/2023/TT-BKHĐT to the Tax Departments of provinces and centrally-administered cities.
Accordingly, the new regulations regarding business registration and tax registration for household businesses are as follows: Individuals and organizations should take note of the following:
|
Procedure name |
Form |
Execution sequence |
Note |
|
Establishing a new household business |
APPLICATION FORM FOR BUSINESS REGISTRATION as per Appendix III-1 issued with Circular No. 02/2023/TT-BKHĐT. |
Submit to the district-level business registration authority where the business is located (submit in paper form directly to the district-level business registration authority where the business is located, or submit via postal service, or submit via the National Business Registration Portal). |
– At the time of establishment, if a household business has more than one business location, the household business shall choose one location to register as its registered office. For the remaining business locations, the household business shall declare the business location information using the form "APPLICATION FOR REGISTRATION OF HOUSEHOLD BUSINESS" in Appendix III-1 issued with Circular No. 02/2023/TT-BKHĐT (point 5.4. Business location of the household business). – Household businesses that have been granted a Business Registration Certificate in accordance with Circular No. 02/2023/TT-BKHĐT (from July 1, 2023) or household businesses that have been granted a Business Registration Certificate and a Tax Registration Certificate (before July 1, 2023) and have newly added business locations must declare information using the form “NOTICE of change in business registration content” in Appendix III-2 issued with Circular No. 02/2023/TT-BKHĐT (point 2 NOTICE OF CHANGE IN TAX REGISTRATION INFORMATION) and submit it to the district-level business registration authority where the household business is located or the district-level business registration authority where the business location is situated. |
|
Changes to business registration details |
NOTICE regarding changes to the business registration details in Appendix III-2 issued with Circular No. 02/2023/TT-BKHĐT. |
Submit to the district-level business registration authority where the business was originally registered; in cases where a business household changes its business address resulting in a change of the tax authority (moving to another province or moving to a different district that is not within the jurisdiction of the regional tax office), submit to the district-level business registration authority where the new business address is intended to be located. |
In cases where a business household changes its business location information, it must submit the application to the tax authority directly managing the taxpayer, as stipulated in Circular No. 105/2020/TT-BTC. |
|
Change of business owner |
NOTICE regarding changes to the business owner as per Appendix III-3 issued with Circular No. 02/2023/TT-BKHĐT. |
Submit the information to the district-level business registration authority where the business was registered. Simultaneously, the business owner must close the previously issued tax identification number (TIN) at the tax authority directly managing the business. Based on the information of the new business owner transmitted from the Business Registration Information System to the Tax Registration Application System, a new TIN will be created for the business. |
|
|
Temporarily suspending/resuming business before the announced deadline. |
NOTICE regarding the temporary suspension/resumption of business operations before the previously announced deadline by household businesses as specified in Appendix III-4 issued with Circular No. 02/2023/TT-BKHĐT. |
Submit to the district-level business registration authority where the business is registered. |
When a business household temporarily suspends or resumes business operations before the announced deadline for its business location, it must submit the application to the tax authority directly managing the taxpayer as stipulated in Circular No. 105/2020/TT-BTC. |
|
Cease operations |
NOTICE regarding the termination of business operations as specified in Appendix III-5 issued with Circular No. 02/2023/TT-BKHĐT. |
The application for termination of business operations should be submitted to the district-level business registration authority where the business was registered. However, before submitting the application, the business household must terminate the validity of its tax identification number (TIN) with the tax authority as stipulated in Circular No. 105/2020/TT-BTC. |
When a household business ceases operations at its business location, it must submit the necessary documents to the tax authority directly managing the taxpayer, as stipulated in Circular No. 105/2020/TT-BTC. |
Legal documents:
- Circular No. 01/2021/TT-BKHĐT came into effect on May 1, 2021.
- Circular 02/2023/TT-BKHĐT came into effect on July 1, 2023.
- Official document No. 2749/TCT-KK from the General Department of Taxation dated July 4, 2023.
- Circular No. 105/2020/TT-BTC came into effect on January 17, 2021.