Decree 122/2020/ND-CP on coordinating and streamlining procedures for registering the establishment of enterprises, branches, representative offices, declaring the use of labor, granting social insurance participation codes, and registering the use of business invoices.

DECREE

REGULATIONS ON COORDINATION AND LINKAGE OF PROCEDURES FOR REGISTERING THE ESTABLISHMENT OF ENTERPRISES, BRANCHES, REPRESENTATIVE OFFICES, DECLARATION OF LABOR EMPLOYMENT, ISSUANCE OF SOCIAL INSURANCE PARTICIPATION CODES, AND REGISTRATION OF ENTERPRISE INVOICE USE

Based on the Law on Organization of the Government dated June 19, 2015;

Based on the Enterprise Law dated November 26, 2014;

Based on the Labor Code dated June 18, 2012;

Based on the Social Insurance Law dated November 20, 2014;

Based on the Health Insurance Law dated November 14, 2008;

Based on the Law amending and supplementing a number of articles of the Health Insurance Law dated June 13, 2014;

Based on the Employment Law dated November 16, 2013;

Based on the Law on Occupational Safety and Health dated June 25, 2015;

Based on the Law on Tax Administration dated June 13, 2019;

As requested by the Minister of Planning and Investment;

The government has issued a Decree regulating the coordination and integration of procedures for registering the establishment of enterprises, branches, representative offices, declaring the use of labor, granting social insurance participation codes, and registering the use of invoices by enterprises.

Article 1. Scope

1. This Decree stipulates the coordination and interoperability mechanism between state management agencies in resolving procedures for registering the establishment of enterprises, registering the operation of branches and representative offices of enterprises, declaring the use of labor, granting social insurance participation codes, and registering the use of invoices.

2. After establishment, in case of changes to relevant information, the enterprise, branch, or representative office shall register or notify the changes to the business registration authority, social insurance authority, and tax authority in accordance with the law.

Article 2. Subject of application

This Decree applies to the following entities:

1. Individuals who establish businesses, and businesses that register branches or representative offices in accordance with the provisions of the Enterprise Law;

2. Provincial-level business registration authorities as stipulated in the Enterprise Law and its implementing regulations;

3. State management agencies for labor as stipulated in the Labor Code;

4. Social insurance agencies as stipulated in the Social Insurance Law;

5. Tax authorities as stipulated in the Law on Tax Administration;

6. Organizations and individuals involved in coordinating and streamlining procedures for registering business establishment, registering branch and representative office operations, declaring labor usage, issuing social insurance participation codes, and registering the use of invoices by businesses.

Article 3. Principles of coordination and interoperability among state management agencies

1. The business registration agency is the focal point for receiving applications and providing results for procedures related to business establishment registration, branch and representative office registration, labor usage declaration, issuance of social insurance participation codes, and business invoice registration.

2. The coordination and interoperability between state management agencies as stipulated in Articles 5, 6, 7, and 8 of this Decree shall be implemented through the method of connecting and sharing digital data between information technology systems.

3. State labor management agencies, social insurance agencies, and tax agencies shall not require enterprises, branches, or representative offices to provide copies of the Business Registration Certificate, Branch/Representative Office Registration Certificate, or other business registration information that has already been shared from the business registration agency, except for the name and code of the enterprise, branch, or representative office, when carrying out related administrative procedures.

Article 4. Documents for coordinating and streamlining procedures for registering the establishment of enterprises, branches, representative offices, declaring the use of labor, granting social insurance participation codes, and registering the use of invoices by enterprises.

1. The procedures for coordinating and integrating the registration of enterprises, branches, representative offices, declaration of labor usage, issuance of social insurance participation codes, and registration of invoice usage shall be carried out in accordance with the Law on Enterprises and the Decree on Enterprise Registration.

2. The business registration application includes the contents stipulated in the Enterprise Law and the declaration of labor usage, declaration of social insurance payment methods, and registration of the business's invoice usage.

3. The mẫu (template) for the application for business registration is prescribed in Appendices I-1, I-2, I-3, I-4, and I-5 issued together with this Decree. The template for the notification of registration of branch and representative office operations is prescribed in Appendix II-11 issued together with this Decree.

Article 5. Coordination and interoperability procedures between business registration agencies and social insurance agencies.

1. After issuing the business registration certificate, branch, or representative office registration certificate, the business registration authority shares information about the Business Registration Certificate, the Branch/Representative Office Registration Certificate, and information about the total number of employees, business sectors, and methods of social insurance contributions of the business, branch, or representative office with the social insurance agency.

2. When there are changes to the registered business, branch, or representative office, the business registration authority shall share information about the Business Registration Certificate and the Branch/Representative Office Registration Certificate with the social insurance agency.

3. The enterprise code, branch code, or representative office code are used as the social insurance participation code.

4. When enterprises, branches, and representative offices pay social insurance contributions, the social insurance agency shares information on the number of employees contributing to social insurance with the business registration agency to carry out state management of enterprises after their establishment.

Article 6. Coordination and inter-agency procedures between business registration agencies and state management agencies on labor.

The business registration authority shares information on the name, registration number, address, legal representative of the enterprise, head of branch or representative office, main business lines and expected total number of employees of the enterprise, branch, or representative office established in the area with the Department of Labor, War Invalids and Social Affairs or the Provincial Department of Labor, War Invalids and Social Affairs (for enterprises in industrial zones) where the enterprise, branch, or representative office is located and the Ministry of Labor, War Invalids and Social Affairs to serve state management of labor.

Article 7. Coordination and interoperability procedures between business registration agencies and tax authorities in invoice usage registration.

1. If the application for establishing a business, branch, or representative office is valid, the business registration authority will share the registration information of the business, branch, or representative office, as well as the information on the business or branch's invoice usage registration, with the tax authority.

2. The tax authorities share information on business registration numbers, branch and representative office registration numbers, and the classification of directly managing tax authorities, which are automatically generated by the Tax Registration Information System, with the business registration authorities.

3. Based on the information provided by the tax authority, the business registration authority issues the Business Registration Certificate, the Branch/Representative Office Registration Certificate, and a Notification to the managing tax authority for the enterprise, branch, or representative office.

4. Businesses and branches are responsible for ensuring compliance with legal regulations regarding the use of invoices.

Article 8. Coordination and interconnection between state management agencies on labor and social insurance agencies.

1. The Vietnam Social Security shares information on changes and increases/decreases in the workforce of enterprises, branches, and representative offices with the Ministry of Labor, Invalids and Social Affairs through the National Public Service Portal.

2. The Vietnam Social Security and the Ministry of Labour, Invalids and Social Affairs agree on the content of information sharing as stated in Clause 1 of this Article.

Article 9. Responsibilities for implementation

1. The Ministry of Planning and Investment, the Ministry of Finance, the Ministry of Labour, Invalids and Social Affairs, and the Vietnam Social Security are responsible for:

a) Develop and upgrade information technology systems to implement the connection and sharing of digital data between state management agencies as stipulated in this Decree and related legal documents.

b) Review, amend, supplement, or repeal regulations and forms related to procedures for registering the establishment of enterprises, branches, representative offices, declaring the use of labor, granting social insurance participation codes, and registering the use of invoices to conform with the provisions of this Decree.

2. Ministers, heads of ministerial-level agencies, heads of government agencies, and chairpersons of People's Committees of provinces and centrally-administered cities are responsible for implementing this Decree.

Article 10. Terms enforcement

1. This Decree takes effect from March 15, 10.

2. In cases where an enterprise has registered its establishment, or registered its branch or representative office in accordance with the Decree on enterprise registration and this Decree, it is not required to declare the use of labor as stipulated in Clause 1, Article 8 of Government Decree No. 03/2014/ND-CP dated January 16, 2014, detailing some provisions of the Labor Code on employment.

3. In cases where enterprises or branches have already registered to use invoices in accordance with the provisions of this Decree, they are not required to register to use invoices in accordance with point e, clause 2, Article 6 and the second paragraph, clause 2, Article 8 of Government Decree No. 51/2010/ND-CP dated May 14, 2010, regulating invoices for the sale of goods and provision of services (amended and supplemented by clauses 3 and 4, Article 1 of Government Decree No. 04/2014/ND-CP dated January 17, 2014).

4. The mẫu Giấy đề nghị đăng ký doanh nghiệp (Application for Business Registration) and Thông báo về việc đăng ký hoạt động chi nhánh, văn phòng đại diện/địa điểm kinh doanh (Notification of Registration of Branch, Representative Office/Business Location) issued together with this Decree replace Appendices I-1 to I-5 and Appendix II-11 issued together with Circular No. 02/2019/TT-BKHĐT dated January 8, 2019 of the Minister of Planning and Investment amending and supplementing a number of articles of Circular No. 20/2015/TT-BKHĐT dated December 1, 2015 of the Minister of Planning and Investment guiding business registration./.