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THE MINISTRY OF PLANNING AND INVESTMENT
THE MINISTRY OF FINANCE
THE MINISTRY OF PUBLIC SERCURY
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SOCIALIST REPUBLIC
OF VIET NAM
Independence -
Freedom - Happiness
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No: 02/2007/TTLT-BKH-BTC-BCA
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Hanoi,
February 27, 2007
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JOINT CIRCULAR
GUIDING THE COORDINATION BETWEEN AGENCIES IN CARRYING OUT
BUSINESS REGISTRATION, TAX REGISTRATION OR GRANT OF SEAL-ENGRAVING PERMITS FOR
ENTERPRISES SET UP AND OPERA-TING UNDER THE ENTERPRISE LAW
Pursuant to the
Government's Decree No. 88/2006/ND-CP of August 29, 2006, on business
registration;
Pursuant to the Government's Decree No. 58/2001/ND-CP of August 24, 2001, on
management and use of seals;
Pursuant to the Prime Minister's Decision No. 75/1998/QD-TTg of April 4, 1998,
providing for taxpayer identification numbers;
The Ministry of Planning and Investment, the Ministry of Finance and the
Ministry of Public Security jointly guide the coordination between agencies in
carrying out business registration, tax registration or grant of seal-engraving
permits for enterprises set up and operating under the Enterprise Law as
follows:
I. GENERAL
PROVISIONS
1. Governing scope
This Circular guides
the coordination between state management agencies in carrying out
administrative procedures for business registration, tax registration or grant
of seal-engraving permits for enterprises set up and operating under the
Enterprise Law (below collectively referred to as administrative procedures);
the order of carrying out business registration for establishment of new
enterprises; the registration of operation of branches or representative
offices; the registration of
Administrative
procedures for business registration, tax registration or grant of
seal-engraving permits which are not specified in this Circular shall still
comply with current regulations.
Organizations or
individuals that apply for business registration, tax registration or grant of
seal-engraving permits may opt to apply administrative procedures under this
Circular or apply current administrative procedures for business registration,
tax registration or grant of seal-engraving permits.
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This Circular applies
to organizations and individuals that apply for business registration, tax
registration or grant of seal-engraving permits upon establishment of new
enterprises, branches or representative offices, upon business registration or
tax registration changes or upon renewal of seals; and provincial/municipal
Planning and Investment Services, Tax Departments and Public Security Services.
3. Agencies receiving
dossiers and notifying results of carrying out administrative procedures
Provincial/municipal
Services of Planning and Investment shall receive dossiers and notify results
of carrying out administrative procedures in accordance with this Circular.
Organizations and
individuals may get business registration application forms and tax
registration declaration forms at dossier-receiving places.
II. DOSSIERS, FEES,
AND NOTIFICATION OF RESULTS OF CARRYING OUT ADMINISTRATIVE PROCEDURES TO
ENTERPRISES
1. General dossier
set
1.1. In case of
business registration for establishment of a new enterprise, a branch or
representative office, a dossier set comprises:
- Business
registration papers for establishment of an enterprise, branch or
representative office as guided in the Planning and Investment Ministry's
Circular No. 03/2006/TT-BKH of October 19, 2006, guiding a number of contents
regarding business registration dossiers, order and procedures under the
Government's Decree No. 88/2006/ND-CP of August 29, 2006, on business
registration (below referred to as Circular No. 03/2006/TT-BKH for short).
- Tax registration
papers of the newly established enterprise (excluding a copy of the business
registration certificate) as guided in the Finance Ministry's Circular No.
10/2006/TT-BTC of February 14, 2006, guiding the implementation of the Prime
Minister's Decision No. 75/1998/QD-TTg of April 4, 1998, which provides for
taxpayer identification numbers (below referred to as Circular No.
10/2006/TT-BTC).
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- Papers on business
registration changes as guided in Circular No. 03/2006/TT-BKH.
- Papers on tax
registration changes of the enterprise (excluding a copy of the business
registration certificate) as guided in Circular No. 10/2006/TT-BTC.
2.
Fees, and acknowledgement of receipt of dossiers
When receiving a
dossier, the provincial/municipal Planning and Investment Service shall collect
a business registration fee according to regulations and, at the same time,
make out a dossier receipt according to a set form and hand it over to the
enterprise.
3. Notification of
results
3.1. Time limit for
notification of results:
In case of business
registration for establishment of a new enterprise: Within 15 working days
after receiving a complete and valid dossier, the provincial/municipal Planning
and Investment Service shall notify the result of carrying out administrative
procedures to the enterprise.
In case of business
registration for establishment of a branch or representative office; business
registration changes leading to tax registration changes or to renewal of the
seal of an enterprise, branch or representative office: Within 12 working days
after receiving a complete and valid dossier, the provincial/municipal Planning
and Investment Service shall notify the result of carrying out administrative
procedures to the enterprise.
3.2. Results of
carrying out of administrative procedures include:
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- Tax registration
certificate;
- Seal-engraving
permit.
Upon receiving the
result, the at-law representative of an enterprise or the head of a branch or
representative office shall personally sign the business registration
certificate or the branch or representative-office operation registration
certificate and the result notice, made according to a set form.
The at-law representative
of the enterprise may receive the business registration certificate before
receiving the result of carrying out administrative procedures for tax
registration or grant of a seal-engraving permit, if he/she so wishes.
III. COORDINATION
BETWEEN AGENCIES IN CARRYING OUT ADMINISTRATIVE PROCEDURES
1. Time limit for
carrying out administrative procedures at agencies
1.1. In case of
business registration for establishment of a new enterprise
a/ Within 9 working
days after receiving the valid dossier of an enterprise, the
provincial/municipal Planning and Investment Service shall send a copy of the
enterprise's business registration certificate, together with its tax
registration papers, to the provincial/municipal Tax Department, and a copy of
the business registration certificate or the branch or representative-office
operation registration certificate, signed and stamped by the head of the
Business Registration Section, to the provincial/municipal Public Security
Service.
b/ Within 5 working days after receiving the enterprise's
tax registration dossier, the provincial/municipal Tax Department shall send
the tax registration result to the provincial/municipal Planning and Investment
Service.
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1.2. In case of
business registration for establishment of a branch or representative office,
or registration of business registration changes leading to tax registration
changes or to renewal of the seal of an enterprise, branch or representative
office:
a/ Within 6 working
days after receiving the valid dossier of an enterprise, the
provincial/municipal Planning and Investment Service shall send a copy of the
business registration certificate, signed and stamped by the head of the
Business Registration Section, to the provincial/municipal Public Security
Service, and a copy of the enterprise's business registration certificate,
together with its papers on tax registration changes, to the
provincial/municipal Tax Department.
b/ Within 5 working days after receiving the enterprise's tax
registration dossier, the provincial/municipal Tax Department shall send the
tax registration result to the provincial/municipal Planning and Investment
Service.
c/ Within 5 working days after receiving a copy of the
enterprise's business registration certificate, the provincial/municipal Public
Security Service shall send the result of dealing with the grant of a
seal-engraving permit to the provincial/municipal Planning and Investment Service.
1.3. In case of
registration of business registration changes leading to tax registration
changes without renewing the seal of an enterprise, branch or representative
office:
a/ Within 6 working
days after receiving the valid dossier of an enterprise, the
provincial/municipal Planning and Investment Service shall send a copy of the
enterprise's business registration certificate, signed and stamped by the head
of the Business Registration Section, together with its papers on tax
registration changes, to the provincial/municipal Tax Department.
b/ Within 5 working days after receiving the enterprise's
dossier on tax registration changes, the provincial/municipal Tax Department
shall send the tax registration result to the provincial/municipal Planning and
Investment Service.
2. Transfer of
dossiers
Based on the practical
conditions of localities, dossiers shall be transferred by one of the following
modes:
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2.2. For localities
with a large number of business registration dossiers, those dossiers shall be
transferred and delivered daily by delivery service providers on the basis of
contracts signed with provincial/municipal Planning and Investment Services.
2.3. Localities with
favorable information-technology conditions are encouraged to apply information
technology in order to shorten the time limit for carrying out administrative
procedures for enterprises.
Stationery expenses
and expenses for dossier transfer and delivery shall be covered by
provincial/municipal Planning and Investment Services with the collected
business registration fee amount which they are allowed to retain and their
administrative funds.
3. Responsibilities
of agencies
3.1.
Provincial/municipal Planning and Investment Services shall post up at
dossier-receiving places administrative application forms and required papers
of administrative dossiers as specified at Point 1, Section II of this
Circular, the order of carrying out administrative procedures and other
necessary information on business registration, tax registration and grant of
seal-engraving permits; supply forms of dossier papers and guide enterprises on
how to carry out the procedures.
3.2.
Provincial/municipal Tax Departments and Public Security Services shall guide
provincial/municipal Planning and Investment Services on the order and
procedures for, and supply them with forms of papers relating to, tax registration
or seal engraving for the latter to supply to enterprises for carrying out
procedures.
3.3. Agencies shall
coordinate with one another in settling in time organizations' or individuals'
problems or complaints about business registration, tax registration or grant
of seal-engraving permits.
IV. ORGANIZATION OF
IMPLEMENTATION
1. This Circular takes effect 15 days after its publication in
"CONG BAO."
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3. Provincial/municipal Planning and Investment Services, Tax
Departments and Public Security Services shall implement this Circular.
4. The Ministry of Planning and Investment, the Ministry of
Finance and the Ministry of Public Security shall set up a working team for
implementation of this Circular to monitor and sum up the implementation and
propose timely solutions.
THE MINISTRY OF PLANNING AND INVESTMENT
VICE MINISTER
DEPUTY MINISTER
Truong Van Doan
THE MINISTRY OF FINANCE
VICE MINISTER
DEPUTY MINISTER
Truong Chi Trung
THE MINISTRY OF PUBLIC SECURITY
VICE MINISTER
DEPUTY MINISTER
Tran Dai Quang