Circular 02/2023/TT-BKHDT amending to circular no. 01/2021/TT-BKHDT guiding enterprise registration

Recently, on April 18, 2023, the Ministry of Planning and Investment issued Circular 02/2023/TT-BKHDT (“Circular 02”) supplementing a number of articles of Circular 01/2021/TT-BKHDT (“Circular 01”) dated March 16, 2021 of the Minister of Planning and Investment providing guidance on business registration to supplement regulations on joint business registration and tax registration for household businesses. business, methods of business household registration via electronic information network.

Circular 02/2023/TT-BKHDT amending to circular no. 01/2021/tt-bkhdt guiding enterprise registration issued by the Minister of Planning and Investment

Download Circular 02/2023/TT-BKHDT here

Basic information of Circular 02/2023/TT-BKHĐT

Number of symbols: 02/2023/TT-BKHĐT

Issue date: April 18, 2023

Effective date: 01/07/2023

Text Type: Circular

Issuing agency: Ministry of Planning and Investment

Signed by: Nguyen Chi Dung

The new points of Circular 02/2023/TT-BKHDT are focused on showing through the process of linking business registration and tax registration procedures for business households, specifically:

Supplementing regulations on the receipt and processing of business household registration documents on the business household registration information system

Accordingly, the business registration authority of the district receives and enters information about the business household registration application into the business household registration information system under the National Business Registration Information System.

The business registration authority of the district shall fully and accurately enter the information in the business household registration file, digitize and name the electronic document corresponding to the name of the type of paper in the business household registration file. paper copy and upload it to the business household registration information system . The business household registration information on the business household registration information system is transferred to the tax registration application system for coordination and information exchange between the district business registration authority and the tax authority. .

Clarifying and supplementing some related concepts

Circular 02 has clarified some concepts of “business household registration”, “Business household registration certificate”, “information system on business household registration”, “business household code” in the Circular No. Circular 01.

The change of basic concepts makes the business household registration on the electronic information environment as well as the connection of business registration and tax registration with business households more convenient and faster.

The Circular also added the concept of business household code. Accordingly, the business household will have 2 codes recorded on the Certificate of Business Household Registration.

• Business household registration number (granted in accordance with Decree No. 01/2021/ND-CP)
• Business household code

Business household code is a sequence of numbers automatically generated by the tax registration application system and transmitted to the business household registration information system, this code is also the tax code of the business household. Business household code is used to carry out inter-related procedures for business household registration, to serve state management and to exchange information about business households.

How to register a business household via electronic information network

In addition to the direct method of registration at the district business registration office, Circular 02 provides a new method for the establishment of business households and business households when carrying out business household registration procedures. business household registration form via electronic information network.

Procedures for business household registration via electronic information network

• Business household registration via electronic information network means that the founder of a business household or business household carries out the procedures for business household registration according to the provisions of Decree No. 01/2021/ND-CP on the information system. Information on business household registration under the National Business Registration Information System through the National Business Registration Portal.
• The applicant for business household registration declares information, downloads an electronic document, uses a digital signature to authenticate the business household registration dossier according to the process on the business household registration information system. .
• The business registration authority of the district shall return the receipt of the application file and the result of handling the business household registration procedure to the applicant via the electronic information network according to the process on the information system for business household registration. business.

Profile composition includes

• An application for business household registration via the electronic information network includes the documents specified in Decree No. 01/2021/ND-CP and is presented in an electronic document. An electronic business household registration dossier has the same legal value as a paper business household registration dossier.
• In particular, electronic documents are documents in the form of data messages created or digitized from paper documents and accurately and completely represent the content of paper documents. Electronic documents can be in “.doc” or “.docx” or “.pdf’ format.

An application for business household registration via the electronic information network is approved when it fully meets the following requirements:

• There are enough papers and the contents of those papers are fully declared in accordance with regulations such as paper business household registration documents and presented in electronic document form.

The name of the electronic document must correspond to the name of the type of paper in the paper business household registration file. Business household owners, household members or other individuals who sign in the business household registration dossier can use digital signatures to sign directly on electronic documents or directly on paper documents and scan (scan) paper documents in the formats specified in Clause 2, Article 5;

• The business household registration information declared on the business household registration information system must be entered completely and accurately according to the information in the paper business household registration dossier; including information about the applicant’s phone number and email address;
• The application for business household registration via the electronic information network must be authenticated by the digital signature of the business household head or the person authorized by the business household owner to carry out business household registration procedures. In case of authorization to carry out business household registration procedures, the application for business household registration via the electronic information network must be enclosed with the papers and documents specified in Clause 4, Article 84 of Decree No. 01/2021/ ND-CP.

Time limit for amending and supplementing dossiers

• The time limit for a business household to amend and supplement its application for business household registration via the electronic information network is 60 days from the date the district-level business registration agency issues a notice requesting amendment and supplementation of the dossier. .
• After the above time limit, if the business household’s amended and supplemented dossier is not received, the district-level business registration agency will cancel the business household registration dossier according to the process on the registration information system. household business.

This registration method saves time, cost and effort in carrying out business household registration procedures. Instead of having to go directly to the district business registration office to submit and receive business household registration results, the founders of business households and business households can register at home and receive similar results online. such as registration of enterprises and cooperatives.

Payment method for business household registration fee

Circular No. 02/2023/TT-BKHDT supplementing regulations on time and method of payment of business household registration fees.

• The applicant for business household registration shall pay the business household registration fee at the time of submitting the business household registration application.
• The business household registration fee can be paid directly at the business household registration office at the district level or transferred to the account of the district business registration office or using online payment services. on the National Public Service Portal.
• Business household registration fee is not refunded to business households in case the business household is not granted business household registration.
• The settlement of transaction errors arising during the use of online payment services on the National Public Service Portal shall comply with the provisions of the law on settlement of administrative procedures in the electronic environment and Regulations on administrative procedures in the electronic environment. regulations on management, operation and exploitation of the National Public Service Portal.

Regulations on where to receive business household business location notices

Regulations in Article 86 of Decree No. 01/2021/ND-CP stipulate the location where business households can conduct business activities. Each household business is allowed to operate at many different locations, however, it is necessary to choose a location to register the head office of the household business. At the same time, the business household must notify the tax administration agency and the market management agency at the remaining business locations.

Information at point h, clause 3 of Article 5 in Circular No. 105/2020/TT-BTC dated December 3, 2020 of the Minister of Finance guiding tax registration stipulates that the business location of the household business will be granted a tax code and under tax administration.

Based on the above regulations, based on the proposal of the General Department of Taxation under the Ministry of Finance, in order to strengthen the state management of business locations of household businesses, the Circular has added new regulations related to to the place to receive notices on business activities of business locations of business households. Accordingly, the business registration office of the district will take on the role of receiving the application for notification of the business location of the business household. After receiving the information, it will be transmitted to the tax authority through the business household registration information system. The tax authority will receive and provide the tax identification number as well as be responsible for the direct management of the business location to the business registration authority, thereby providing it to the business household.

This adjustment not only introduces new administrative procedures in business household registration, but also shortens and simplifies the business registration and tax registration process for business households. This is beneficial because in the past, household businesses had to carry out separate administrative procedures at two different government agencies and at two different times.

Regulations on converting and updating business household registration data and providing business household registration information

Through the addition of Clause h, Article 5 to the Circular, the role of the district-level business registration authority in converting data, updating and adding information related to business household registration into the information system. Information on business household registration has been specified clearly and in more detail. This regulation helps to reduce administrative procedures, reduce time and costs for business household registration participants, and at the same time enhance the ability to manage, connect and share digital data between agencies. State agencies according to the provisions of Decree No. 47/2020/ND-CP of the Government.

Circular 02 also stipulates the publicity and provision of information on business household registration via the electronic information network at www.dangkytinhdoanh.gov.vn . The information provided includes: name of business household, business household registration number, business household code, head office address, business line, name of the household business owner. This regulation has ensured the publicity and transparency of business household registration information via electronic platforms.

If you need advice on business registration, please contact Viet An Law Firm for the best support.