| THE MINISTRY OF PLANNING AND INVESTMENT THE MINISTRY OF FINANCE THE MINISTRY OF PUBLIC SERCURY ------- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ---------- |
| No: 02/2007/TTLT-BKH-BTC-BCA | Hanoi, February 27, 2007 |
JOINT CIRCULAR
GUIDING THE COORDINATION BETWEEN AGENCIES IN CARRYING OUT BUSINESS REGISTRATION, TAX REGISTRATION OR GRANT OF SEAL-ENGRAVING PERMITS FOR ENTERPRISES SET UP AND OPERA-TING UNDER THE ENTERPRISE LAW
Pursuant to the Government's Decree No. 88/2006/ND-CP of August 29, 2006, on business registration;
Pursuant to the Government's Decree No. 58/2001/ND-CP of August 24, 2001, on management and use of seals;
Pursuant to the Prime Minister's Decision No. 75/1998/QD-TTg of April 4, 1998, providing for taxpayer identification numbers;
The Ministry of Planning and Investment, the Ministry of Finance and the Ministry of Public Security jointly guide the coordination between agencies in carrying out business registration, tax registration or grant of seal-engraving permits for enterprises set up and operating under the Enterprise Law as follows:
I. GENERAL PROVISIONS
1. Governing scope
This Circular guides the coordination between state management agencies in carrying out administrative procedures for business registration, tax registration or grant of seal-engraving permits for enterprises set up and operating under the Enterprise Law (below collectively referred to as administrative procedures); the order of carrying out business registration for establishment of new enterprises; the registration of operation of branches or representative offices; the registration of
Administrative procedures for business registration, tax registration or grant of seal-engraving permits which are not specified in this Circular shall still comply with current regulations.
Organizations or individuals that apply for business registration, tax registration or grant of seal-engraving permits may opt to apply administrative procedures under this Circular or apply current administrative procedures for business registration, tax registration or grant of seal-engraving permits.
2. Subjects of application
This Circular applies to organizations and individuals that apply for business registration, tax registration or grant of seal-engraving permits upon establishment of new enterprises, branches or representative offices, upon business registration or tax registration changes or upon renewal of seals; and provincial/municipal Planning and Investment Services, Tax Departments and Public Security Services.
3. Agencies receiving dossiers and notifying results of carrying out administrative procedures
Provincial/municipal Services of Planning and Investment shall receive dossiers and notify results of carrying out administrative procedures in accordance with this Circular.
Organizations and individuals may get business registration application forms and tax registration declaration forms at dossier-receiving places.
II. DOSSIERS, FEES, AND NOTIFICATION OF RESULTS OF CARRYING OUT ADMINISTRATIVE PROCEDURES TO ENTERPRISES
1. General dossier set
1.1. In case of business registration for establishment of a new enterprise, a branch or representative office, a dossier set comprises:
- Business registration papers for establishment of an enterprise, branch or representative office as guided in the Planning and Investment Ministry's Circular No. 03/2006/TT-BKH of October 19, 2006, guiding a number of contents regarding business registration dossiers, order and procedures under the Government's Decree No. 88/2006/ND-CP of August 29, 2006, on business registration (below referred to as Circular No. 03/2006/TT-BKH for short).
- Tax registration papers of the newly established enterprise (excluding a copy of the business registration certificate) as guided in the Finance Ministry's Circular No. 10/2006/TT-BTC of February 14, 2006, guiding the implementation of the Prime Minister's Decision No. 75/1998/QD-TTg of April 4, 1998, which provides for taxpayer identification numbers (below referred to as Circular No. 10/2006/TT-BTC).
1.2. In case of business registration changes leading to tax registration changes or to renewal of the seal of an enterprise, branch or representative office, a dossier set comprises:
- Papers on business registration changes as guided in Circular No. 03/2006/TT-BKH.
- Papers on tax registration changes of the enterprise (excluding a copy of the business registration certificate) as guided in Circular No. 10/2006/TT-BTC.
2. Fees, and acknowledgement of receipt of dossiers
When receiving a dossier, the provincial/municipal Planning and Investment Service shall collect a business registration fee according to regulations and, at the same time, make out a dossier receipt according to a set form and hand it over to the enterprise.
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