CIRCULAR guide coordination between agencies to solve business registration, tax registration and registered seal for established businesses, operating under the enterprise law _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the base resolution No. 59/2007/NQ-CP on November 30, 2007 of the Government on the solution of some problems in construction and reform some of its procedures for business;
Pursuant to Decree No. 88/2006/ND-CP on August 29, 2006 by the Government on business registration;
Pursuant to Decree No. 139/2007/ND-CP dated 5 September 2007 the Government's instructions detailing the implementation of a number of articles in business law;
Pursuant to Decree No. 55/2001/ND-CP dated 24 August 2001 of the Government on the management and use of the seal;
Pursuant to Decree No. 88/2007/ND-CP dated 25 May 2007 from the Government detailing the implementation of a number of articles of the law on tax administration;
Contact the Ministry of planning and investment-finance-public safety guide coordination between agencies to solve business registration, tax registration and registered seal for established businesses, operating under the enterprise law.
I. GENERAL PROVISIONS 1. Scope this guidance on circular profile, sequence and coordination mechanisms between the agencies address the administrative procedures of business registration, tax registration and registration stamp for business, affiliate, Representative Office established, operating under the enterprise law.
2. Subjects of application this circular apply to organizations, individual business registration, tax registration and registered seal when founded enterprise, established a branch, representative office or change the content of business registration; The Department of planning and investment, Taxation, Public Security Department, the central cities.
3. principles of administrative procedure to resolve the condition certificate of business registration and tax registration according to the provisions of article 24 of law Tax law and business management.
The business registration agency is only responsible for the validity of the record as defined in paragraph 3 article 4 business law is the profile has full papers and have the content be full declaration as defined in business law.
The founder of the enterprise and the members (if applicable) are solely responsible for the accuracy, truthfulness, legality of the content of records of business registration and tax registration, and conformity to the law of the Charter company. In case the content of records of business registration and tax registration, inaccurate, forged or charter company content does not conform with the provisions of the law, then, depending on the level of violation will be handled according to the regulations.
Disputes between the members of the enterprise in the process of operation in the jurisdiction of the Court under the provisions of the code of civil procedure.
4. The results solve the administrative procedures of business registration, tax registration, Subscribe to seal the results solve administrative procedures of registering business and tax registration is the certificate of business registration and tax registration (for business) or a certificate of registration and registration tax (for branch , Representative Office). Sample certificate of business registration and tax registration, registration certificate and registration taxes follow Annex IV attached to circular No. 03/2006/TT-BKH on 19/10/2006 of the Ministry of planning and investment guide and some of the content of the record, sequence business registration procedures; in it, the name "business registration certificate" was changed to "certificate of business registration and tax registration", "certificate of registration" was changed to "the certificate of registration and registration taxes".
The results solve administrative procedures on registration seal is the seal and seal registration certificate.
5. Corporate Code of business code is the only code for each business set up and operating under the enterprise law and recorded on the certificate of registration of business and tax registration. Corporate code at the same time as the tax code of the business.
During the operation from the register established until no longer exist, the corporate code is used to process your payment for all taxes are filed, including the case of business enterprises in many different occupations, industries or business activities in the different geographical areas.
Corporate code has not been used to give other tax payers. When the business no longer exists, the corporate code terminated in force and not used again. Procedure to terminate corporate code to follow the regulations of the corporate law and the related tax laws.
The principle of the level and structure of business code are made according to the provisions in points 3.1, 3.2, 3.3 percentage points score of circular No. 85/2007/TT-BTC on 18/7/2007 of the Ministry of Finance shall guide the implementation of the law on tax administration tax registration.
Coercive measures in implementation of administrative decisions related to tax corporate code made under the provisions of the law on tax administration and enforcement guidance documents.
6. Lines of business registration business lines in the business registration certificate and registration taxes are recorded according to the provisions of article 5 of Decree 88/2006/ND-CP on 29/8/2006 by the Government on business registration (hereinafter the Decree No. 88/2006/ND-CP). Code lines in the business registration certificate of business registration and tax registration is only meaningful in a statistical work and is under level two industry codes in the category system of Vietnam economy issued decision No. 10/2007/QD-TTg dated 23/01/2007 by the Prime Minister.
II. Order Of BUSINESS REGISTRATION, TAX REGISTRATION, Registered SEAL 1. Profile of business registration, tax registration, registration of a seal) for established businesses: business registration, tax registration, registered seal (hereinafter referred to as the registration dossier) including the papers for each kind of business under the provisions of article 14 , 15, 16, 17 of Decree 88/2006/ND-CP and information statements for tax registration according to the form prescribed in annex I attached to this circular.
b) for establishment of a branch, Representative Office: registration documents include the papers according to the provisions of article 24 of Decree 88/2006/ND-CP and information statements for tax registration according to the form prescribed in annex I attached to this circular.
c) for changing the content of business registration and tax registration: the registration profile to change include the papers according to the provisions of chapter V of Decree 88/2006/ND-CP of the enterprise was granted the certificate of business registration, branches, representative offices has been granted a certificate of registration prior to this circular effect is not required must immediately signing the corporate code changes. Signing the corporate code changes are made when the business performs registration of changes of the contents of business registration. In this case, the business will be issued a certificate of business registration and tax registration, in which the tax code of the enterprise was used as a corporate code and be recorded in the certificate of registration of business and tax registration. In this case, in addition to the papers in the registration profile to change as stipulated in Decree No. 88/2006/ND-CP, corporate, branch, representative office must file with the original certificate of tax registration for business registration agency.
The business case for changing the content of A declaration for tax registration information, during the 10 days of making changes to content in the information statements, business tax registration must submit A declaration for tax registration information to tax authorities accompanied 01 copy of the business registration certificate and registration tax has been granted.
2. Receiving records, Department of planning and investment, the central cities is the focal agency receiving records and return the results to resolve the administrative procedures prescribed in this circular.
When the profile of the business, the business registration agency, check the company name, the papers should be in the profile and the headings need to enumerate. For the application to meet the requirements of the initial test, the business registration agency receiving records, record the receipt according to the form prescribed in annex II attached to this circular and given to the business.
In the process of accepting the records of business registration and tax registration, if the applicants are individuals register established private business has incurred tax obligations, has asked to be granted the tax code to perform the obligation to pay tax but records not yet eligible to be issued a certificate of business registration and tax registration, the business registration agency perform the recommended Paper Copy transfer of business registration of enterprises, A VAT tax registration information to tax authorities on the tax agency to make grants of temporary tax code notices to taxpayers, this case after the suggested profile complete certificate of business registration and tax registration according to the rules, the tax code record on announcing the tax code will be used as the corporate code of private enterprise.
Enterprises can submit registration documents to the business registration agency through electronic networks. In this case, after reviewing the records of business registration, business registration agency notified via electronic networks for the establishment of the business need to modify content, additional records (if available) or the time to receive the certificate of business registration and tax registration.
3. The fee for the administrative procedure When solving business registration, registration, registered seal, companies, branches, representative offices must submit the prescribed fee.
4. pay the results of business registration and tax registration within a period of a maximum of 5 working days from the date of receiving a valid profile, business registration office in the Department of planning and investment granted the certificate of business registration and tax registration, business registration certificate and branch tax registration , Representative Office.

With regard to cases receiving registration documents through the electronic network, when to get results, businesses must submit a paper registration documents to the registry for business projectors and save the profile.
After receiving the certificate of business registration and tax registration, enterprises are obliged to implement the procedure of purchase or in the financial regulatory Bill.
When to get results, represented the business newsletter on pay Vote results according to the form prescribed in annex III attached to this circular.
5. pay the registration results the seal within 2 working days from receipt of the seal due to the move to seal carving base, police agencies have a responsibility to check, sign up to pay stamp and seal registration certificate for the business.
When to receive the seal and seal registration certificate in police agencies, business representatives filed a copy of the certificate of business registration and tax registration, registration certificate and registration taxes and certified for public safety agencies. 6. Provide information on the content change of business registration.
Within 2 working days from the date of grant of the registration content changes in business to business, business registration agency sent a copy of the business registration certificate and registration taxes for tax and public security Department, the central cities.
III. COORDINATION PROCEDURE To SOLVE ADMINISTRATIVE PROCEDURES 1. Coordinated process to resolve the procedure: a. within 2 working days from receipt of valid registration records of your business, planning and investments sent to the tax Department, central cities (hereafter referred to as the provincial tax Bureau) proposed Paper copy of business registration (for established businesses) or notification of establishment of branch Representative Office (for cases established a branch, Representative Office) and A declaration of tax registration information.
b) within 2 working days of receiving the information about the business, provincial tax Bureau announced the result code for business planning and investment to record on the business registration certificate and the tax registration of the enterprise, the certificate of registration and tax registration of the branch , Representative Office.
Sending and receiving information between the registry business and tax authorities can proceed according to the following method:-receive and send using a paper;
-Receive and send through Fax machines;
-Send and receive via electronic networks.
For the province, central cities have record numbers of registered enterprises established new monthly average from 50 upward profile, the time limit for settling the profile in the business register and the tax authorities by the provincial people's Committee, the central cities of specific provisions in the Statute the interdisciplinary coordination , make sure the time charged to the enterprise results is 5 working days from the date of the registration records of business and tax registration.
c) within 2 working days after the certificate of business registration and tax registration for business and investment planning, submit a copy of the business registration certificate and registration tax for taxation, the provincial public security organs and relevant bodies.
2. The responsibilities of the Agency a. based on this circular, the people's committees of provinces and cities under central issued regulations to implement the applicable transfer mechanisms at the local and direct the departments, the industry to upgrade its facilities, additional human resources to better implement the mechanism.
b. the Department of planning and investment has responsibility listed in place of receiving the profile the rule on business registration, tax registration and register the seal under the provisions of this circular.
c. taxation, Public Security Department, central cities are responsible for coordinating with the Department of planning and investment to solve promptly the obstacles, complaining of the organizations and individuals about business registration, tax registration and registration mark.
IV. IMPLEMENTATION 1. This circular has the effect after 15 days from the Post Gazette.
2. This circular replaces circular No. 02/2007/BKH/TTLT-BTC on 27/2/2007 of the Ministry of planning and investment, Ministry of finance, the Ministry of public security guide coordination between agencies to solve business registration, tax registration and license the engraved seal for established businesses , operating under the enterprise law and replaced the provisions of the business registration codes specified in point 1 of section V the circular No. 03/2006/TT-BKH on 19/10/2006 of the Ministry of planning and investment guide and some of the content on the profile, sequence, business registration procedures.
3. the people's committees of provinces and cities under central direction, guide, examine the implementation of mechanisms for coordination between the agencies resolve business registration, tax registration and sign in sign in locally to reduce the maximum time resolution of administrative procedures.
4. The Department of planning and investment, Taxation, public security of the city, directly responsible for the implementation of this circular.
5. Ministry of planning and investment, Ministry of finance, the Ministry of public security established the task force implementation of this circular to tracking, summing the results, recommendations guide timely solutions.