| THE MINISTRY OF PLANNING AND INVESTMENT THE MINISTRY OF FINANCE THE MINISTRY OF PUBLIC SECURITY ----- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ---------- |
| No. 05/2008/TTLT/BKH-BTC-BCA | Hanoi, July 29,2008 |
JOINT CIRCULAR
NO. 05/2008/TTLT/BKH-BTC-BCA OF JULY 29,2008, GUIDING THE MECHANISM FOR COORDINATION AMONG AGENCIES IN CHARGE OF BUSINESS REGISTRATION, TAX REGISTRATION AND SEAL REGISTRATION FOR ENTERPRISES ESTABLISHED AND OPERATING UNDER THE ENTERPRISE LAW
Pursuant to the Government s Resolution No. 59/2007/NO-CP of November 30, 2007, on a number qf solutions to problems in construction investment activities and reform of some administrative procedures applicable to enterprises:
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. 139/ 2006/ND-CP of September5,2006. detailing the implementation of a number of articles of the Enterprise Law;
Pursuant to the Government s Decree No. 58/ 2001/ND-CP of August 24, 2001. on management and use of seals;
Pursuant to the Government's Decree No. 85/ 2007/ND-CP of May 25. 2007, detailing the implementation of a number of articles of the Tax Administration Law;
The Planning and Investment Ministry, the Finance Ministry and the Public Security Ministry jointly guide the mechanism for coordination among agencies in charge of business registration, tax registration and seal registration for enterprises established and operating under the Enterprise Law.
I. GENERAL PROVISIONS
1. Scope of regulation
This Circular provides guidance on dossiers, order and mechanism for coordination among agencies settling administrative procedures for business registration, tax registration and seal registration for enterprises and their branches and representative offices set up and operating under the Enterprise Law.
2. Subjects of application
This Circular applies to organizations and individuals that make business, tax and seal registration upon their establishment or the setting up of their branches or representative offices or any change in their business registration: Planning and Investment Services, Tax Departments and Police Departments of provinces and centrally run cities.
3. Principles for settling administrative procedures
The conditions on grant of business and tax registration certificates are specified in Article 24 of the Enterprise Law and the Tax Administration Law.
Business registration offices are only responsible for the validity of dossiers under Clause 3. Article 4 of the Enterprise Law. which must contain all required documents completely filled in under the Enterprise Law.
Enterprise founders and other founding members (if any) shall take responsibility for the accuracy, truthfulness and legality of contents of their business and tax registration dossiers, and the lawfulness of the corporate charters. In case contents of business and tax registration dossiers are untruthful and inaccurate or falsified, or corporate charters are incompliant with law. these violations will be handled according to regulations, depending on their severity.
Disputes between members of enterprises in the course of operation fall under the jurisdiction of courts under the Civil Procedure Code.
4. Results of settlement of administrative procedures for business, tax and seal registration
Results of settlement of administrative procedures for business and tax registration are business and tax registration certificates (for enterprises) or operation and tax registration certificates (for branches and representative offices). Model business and tax registration certificate and model operation and tax registration certificate are provided in Appendix IV to the Planning and Investment Ministry's Circular No. 03/2006/TT-BKH of October 19. 2006, guiding a number of provisions on dossiers, order and procedures for business registration, with the title "business registration certificate changed to "business and tax registration certificate", and the title "operation registration certificate" changed to "operation and tax registration certificate".
Results of settlement of administrative procedures for seal registration are seals and seal specimen registration certificates.
5. Enterprise identification numbers
The enterprise identification number of each enterprise established and operating under the Enterprise Law is its sole identification number and shown in its business and tax registration certificate. The enterprise identification number concurrently serves as the enterprise tax identification numbers.
Throughout the course of operation, from establishment registration to operation termination, an enterprise will use its identification number in declaring and paying all payable taxes, even when it is engaged in different business lines or conducting its production or business operation in different localities.
A granted enterprise identification number must not be re-granted to another taxpayer. When an enterprise ceases to exist, its identification number is invalidated and will not be re-granted. The procedures for invalidation of enterprise identification numbers comply with the provisions of the Enterprise Law and relevant tax laws.
The principles for grant and the structure of an enterprise identification number comply with Points 3.1, 3.2 and 3.3, Part I of the Finance Ministry's Circular No. 85/2007TT-BTC of July 18, 2007. guiding the implementation of the Tax Administration Law regarding tax registration.
Measures to enforce tax administrative decisions related to enterprise identification numbers shall be implemented in compliance with the Tax Administration Law and the guiding documents.
6. Lines and sectors subject to business registration
Business lines and sectors must be indicated in business and tax registration certificates under Article 5 of the Government's Decree No. 88/ 2006/ND-GP of August 29, 2006, on business registration (below referred to as Decree No. 88/ 2006/ND-CP). Codes of business registration lines and sectors indicated in business and tax registration certificates will be used only for the statistical purpose and given according to grade-2 economic branch codes on the list of Vietnam's economic branches promulgated together with the Prime Minister's Decision No. 10/2007/QD-TTg of January 23.2007.
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