Guidance on publishing business registration information, declaring tax information and deadlines for amending and supplementing online business registration dossiers

The Ministry of Planning and Investment issued Official Letter No. 277/BKHĐT-ĐKKD guiding the publication of business registration contents, tax information declaration and the deadline for amending and supplementing the online enterprise registration dossier. death, as follows:

  1. Announcement of business registration contents

The announcement of enterprise registration contents shall comply with the provisions of Article 33 of the Law on Enterprises and Article 55 of Decree No. 78/2015/ND-CP dated September 14, 2015 of the Government on enterprise registration. Accordingly, enterprises use the application form specified in Appendix II-25 issued together with Circular No. 20/2015/TT-BKHDT dated December 1, 2015 of the Ministry of Planning and Investment guiding the registration enterprise registration to make the announcement of business registration contents.

Enterprises can request the Business Registration Office to announce the business registration contents when submitting the business registration documents. In this case, the fee for publication of enterprise registration contents shall be paid at the time the enterprise pays the enterprise registration fee. In addition, businesses need to add the following content: “If the application for business registration is valid, we would like to request you to publish the business registration content on the National Business Registration Portal” right away. before the commitment section on the legality, accuracy and truthfulness of the following Application/Notice:

– Business registration application form (Appendix I-1 to I-5);

– Notice of change of business registration contents (Appendix II-1);

– Notice of change of legal representative (Appendix II-2);

– Notice of change of owner of a private enterprise (Appendix II-3);

– Notice of change of owner of one member limited liability company (Appendix II-4).

Image for illustration purposes only (Internet source)

  1. Additional information on taxes payable in the form on business registration

In order to unify the declaration of information about payable taxes in a number of forms on business registration (issued together with Circular No. 20/2015/TT-BKHĐT) and forms on tax registration (issued together with Circular No. 20/2015/TT-BKHDT). enclosed with Circular No. 95/2016/TT-BTC dated June 28, 2016 of the Ministry of Finance guiding tax registration), information on “Environmental protection tax”; “Non-agricultural land use tax” has been updated and supplemented in the information block “Payable taxes” in a number of forms issued together with Circular No. 20/2015/TT-BKHDT, including:

– Business registration application form (Appendix I-1 to I-5);

– Notice of change of business registration contents (Appendix II-1);

– Notice of registration of branch, representative office/business location registration (Appendix II-11);

– A written request for supplement and update of business registration information, for enterprises operating under the Investment License or Investment Certificate (Appendix II-18);

– A written request for supplement and update of operation registration information for branches/representative offices/business locations of enterprises operating under the Investment License, Investment Certificate (Appendix II- 19);

– Certificate of change of business registration information (Appendix V-1);

– Certificate of change of operation registration of branch/representative office/business location (Appendix V-2).

Enterprises can access the National Business Registration Portal to update the revised forms mentioned above.

  1. Time limit for amending and supplementing online enterprise registration dossiers

The time limit for an enterprise to amend and supplement its application for online business registration is 180 days from the day on which the Business Registration Office issues a Notice of request for amendment and supplementation of the dossier as prescribed in Clause 3 of this Article. 37 and Clause 4, Article 38 of Decree No. 78/2015/ND-CP.

In case the enterprise does not receive the amended and supplemented dossier after the above-mentioned time limit, the Business Registration Office will cancel the enterprise registration dossier via electronic network according to the process on the National Information System on Business Registration. business registration.

 

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Post Author: Luật DHP