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.
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:
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. .
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 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.
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.
An application for business household registration via the electronic information network is approved when it fully meets the following requirements:
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;
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.
Circular No. 02/2023/TT-BKHDT supplementing regulations on time and method of payment of business household registration fees.
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.
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.
#3rd Floor, 125 Hoang Ngan, Hoang Ngan Plaza, Trung Hoa, Cau Giay, Hanoi, Vietnam