CIRCULAR guide coordination between agencies to solve business registration, tax registration and license the engraved seal for established businesses, operating under the enterprise law pursuant to Decree No. 88/2006/ND-CP dated 29 August 2006 from the Government about business registration;
Pursuant to Decree No. 55/2001/ND-CP dated August 24, 2001 of the Government on the management and use of the seal;
Pursuant to decision No. 75/1998/QD-TTg dated April 4, 1998 of the Prime rules of the code of tax payers;
Contact the Ministry of planning and investment-finance-public safety guide coordination between agencies solve business registration, tax registration and license the engraved seal for established businesses, operating under the enterprise law: i. GENERAL PROVISIONS 1. Scope this circular guide mechanism of coordination between the bodies of State administration in solving the administrative procedures of business registration, tax registration and license the engraved seal for established businesses, operating under the enterprise law (hereinafter referred to as administrative procedures); the solving process of business registration new business establishment; registration of branches and representative offices; Subscribe change subscription content business led to change the content of registration taxes or stamp change of business, affiliate, Representative Office.
The politics of business registration, tax registration and license the engraved seal not specified in this circular is still made according to the current rules.
The Organization, the individual recommendations of business registration, tax registration and licensing are self seal engraving options apply the administrative procedure prescribed in this circular or administrative procedures applied current on business registration, tax registration and license the engraved mark.
2. Subjects of application this circular apply to the Organization, the individual recommendations of business registration, tax registration and permits the establishment of seal carving new businesses, established a branch, representative office or change the content of business registration, tax registration, content stamp change; The Department of planning and investment, Taxation, Public Security Department, the central cities.
3. the receiving agency records and charged the results of the administrative procedure the Department of planning and investment, the central cities is the agency receiving records and charged the results solve the administrative procedures prescribed in this circular.
The Organization, individuals can receive the recommended paper model of business registration and tax registration declaration form at the receiving records.
II. RECORDS Of Fees PAID To BUSINESS RESULTS, PERFORM ADMINISTRATIVE PROCEDURES 1. The General profile 1.1. Business cases for new business formation, establishment of branches, representative offices, the public profile includes the following documents:-The business registration papers established businesses, branch offices, according to the guidelines in circular No. 03/2006/TT-BKH on October 19, 2006 of Ministry of planning and investment guide and some of the content of the profile order of business registration procedures as stipulated in Decree No. 88/2006/ND-CP of October 8, 2006 by the Government on business registration (hereinafter referred to as the circular No. 03/2006/TT-BKH).
-Tax registration papers for the new established businesses (except for a copy of the certificate of business registration) according to the instructions in circular No. 10/2006/TT-BTC dated February 14, 2006 the Ministry of Finance's guidelines for implementing decision No 75/1998/QD-TTg dated April 4, 1998 of the Prime rules of tax payers code (hereafter referred to as the circular No. 10/ 2006/TT-BTC).
1.2. in case of changing the content of business registration Guide to change the content of registration tax, stamp change of business, affiliates, representative offices, the public profile includes the following documents:-the papers change business registration content according to the guidelines in circular No. 03/2006/TT-BKH.
-The papers change the tax registration of the enterprise (except for a copy of the certificate of business registration) according to the instructions in circular No. 10/2006/TT-BTC.
2. Fees, records receipt When receiving records, Department of planning and investment currency business registration fee according to the regulations, at the same time write a receipt in the form prescribed in annex I attached to this circular and given to the business.
3. pay results 3.1. The time limit for paying the results: for the business case established a new business: within a maximum of 15 working days from the date of receiving the application, the Department of planning and investment to pay the results solve administrative procedures for business.
For the business case established a branch, Representative Office; change the content of business registration Guide to change the content of registration tax, stamp change of business, affiliates, representative offices: within a maximum of 12 working days from the date of receiving the application, the Department of planning and investment to pay the results solve administrative procedures for business.
3.2. The results solve administrative procedures include:-business registration certificate: the certificate of registration of branches and representative offices;
-Tax registration certificate;
-Engraved seal license.
When to get results, legal representative of the enterprise, the head of the branch, representative office must sign directly into the business registration certificate, certificate of registration of branches, representative offices and sign the vote charged results by form prescribed in annex II attached to this circular.
If requested, legal representative of the enterprise may be getting the business registration certificate before receiving the results settle the procedures for tax registration license, engraved markers.
III. COLLABORATION RESOLVE ADMINISTRATIVE PROCEDURES AMONG AGENCIES 1. The time limit for solving administrative procedures at the Agency 1.1. Business case established a new business a) within 3 working days from receipt of valid records of businesses, investment planning and send a copy of the business registration certificate along with the registration papers of the business tax to the tax office the central cities, and send a copy of the business registration certificate or certificate of registration of branches, representative offices were the business registration Manager, signed, stamped to the public security Department, the central cities.
b) within 5 working days from the date of the registration records of the business tax, the tax Department, central cities send results to resolve the registration tax to the Department of planning and investment.
c) within 5 working days from the date of receiving a copy of the business registration certificate of the enterprise, Public Security Department, central cities send results to resolve the implant business sign engraved license to the Department of planning and investment.
1.2. in case of business registration, branch offices, registration of registered content changes lead to business tax registration content changes, change the seal of the enterprise, branch, Representative Office.
a) within a period of 7 working days from receipt of valid records of business, Department of planning and investment will send a copy of the business registration certificate has been the business registration Manager, signed, stamped to the central cities, and send a copy of the business registration certificate along with the paperwork to change the tax registration of the business to the tax office.
b) within 5 working days from the date of the registration records of the business tax, the tax Department, central cities send results to resolve the registration tax to the Department of planning and investment.

c) within 5 working days from the date of receiving a copy of the business registration certificate of the enterprise, Public Security Department, central cities send results to resolve the licensing business to seal engraving, Department of planning and investment.
1.3. in case of registered enterprises change registered business content leads to change of registration tax but do not alter the form of the enterprise, branch, Representative Office.
a) within a period of 7 working days from receipt of valid records of business, Department of planning and investment will send a copy of the business registration certificate has been the business registration Manager, signed, stamped with the paperwork to change the tax registration of the enterprise to the provincial tax Bureau , central cities.
b) within 5 working days from the date of the profile to change the tax registration of the enterprise, the tax Department, central cities send results to resolve the registration tax to the Department of planning and investment.
2. Rotation of records based on the actual conditions of each locality, the rotation profile is applied one of the following methods: 2.1. For the local mass business registration records are not much, the Department of planning and investment in staff assignment responsibility transfer, receipt from the Department of planning and investment to Tax Bureau, the public security Department, central cities ensure solve administrative procedures for business deadlines specified in this circular.
2.2. for the number of local business registration profile more, switching, playback will by individuals, organizations do daily delivery services on a contract basis with the Department of planning and investment.
2.3. for eligible local about information technology, then encouraged to apply information technology to shorten the time to solve administrative procedures for business.
The cost of stationery, costs, transfer of records by the Department of planning and investment on the basis of payment the balance of revenues the business registration fee was allowed to retain the funding and administrative activities of the Department of planning and investment.
3. The responsibility of agencies 3.1. The Department of planning and investment has responsibility listed in place of receiving the recommended paper samples profile solve administrative procedures, the papers should have on file at the point 1 section II of this circular; order to solve administrative procedures and other necessary content about business registration, tax registration and license the engraved seal; provide forms and guidance documents for business procedures.
3.2. the tax Bureau, the public security Department, central cities are responsible for guidelines, procedures and provide sample papers relate to tax registration, engraved markers for the Department of planning and investment to provide for business procedures.
3.3. The agency responsible for coordinating the timely resolution of these concerns, complaints by the organizations and individuals about business registration, tax registration and license please engraved accents.
IV. IMPLEMENTATION 1. This circular has the effect after 15 days from the date The report.
2. the people's committees of provinces and cities under central responsibility to steer, guide and monitor the implementation of the mechanism of coordination between agencies to solve business registration, tax registration and licensing local seal carving to reduce the maximum time resolution of administrative procedures.
3. The Department of planning and investment, taxation, public security of the city, directly responsible for the implementation of this circular.
4. 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./.