FROM 11 MARCH, ENTERPRISE REGISTRATION FORM SHALL BE CHANGED

19/03/2019, 08:58 AM

Circular No. 02/2019/TT-BKHDT (“Circular 02”) was released on 8 January 2019, taking effect from 11 March 2019 amending and supplementing and replacing some articles, contents of Circular No. 20/2015/TT-BKHDT (“Circular 20”).

The remarkable contents are that the enterprise registration forms attached to Circular 20 will be replaced by the forms attached to Circular 02. Below are some key changes:

“Mandatory information” and “Optional information”:

Optional information will be noted (if any), the enterprises are not required to declare. In contrast, if information is not noted (if any), the enterprise must declare.

Information publication

Supplementing the content: “In case of valid enterprise registration dossiers, we are pleased to request to publish the enterprise registration contents on the National Enterprise Registration Portal” in the application for enterprise registration and other notifications.

Accordingly, the enterprises can simultaneously request for information publication without attaching the Application for publication as form II-25.

Information of household business converted into enterprises

Supplementing the information of household business converted into enterprises in the Application for enterprise registration. This is due to the regulations on dossiers and procedures for registration of enterprise establishment on the basis of conversion from household business supplemented by Decree 108/2018/ND-CP.

Tax registration information

Circular 02 remove some contents in tax registration information in the form prescribed in Circular 20: Export registration, payable taxes and main business lines.

Under the new form, the enterprises must declare information on the method of calculating value added tax when establishment. When there is a need to change this information, the enterprises can notify the Business Registration Office.

Others

1) Remove the information “Attachments” in the Application for enterprise establishment and other notifications;

2) Change on the form of registration for business lines change: When registering for change of business lines, the notification is changed to:

  • Declare the additional business lines above;
  • Declare the business lines are eliminated above (only declare in case the enterprises remove these business lines)
  • Amend the detail of the business lines (only declare in case the enterprises amend the detail of registered business lines before)

3) Guide on the time of capital contribution of members and shareholders:

  • In case of registration for enterprise establishment, the time of capital contribution is the time when the members expect to complete the capital contribution.
  • In case of capital increase registration, the time of capital contribution is the time when the members complete the capital contribution.
  • Other case without the mentioned above, the members do not need to declare the time of capital contribution

Such mentioned changes above take effect from 11 March 2019, the enterprise should attention when conducting the procedures in the Business Registration Office.

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