1. Legal basis

–  Enterprise Law 2020.

–  Decree 01/2021/ND-CP on business registration.

2. Detailed content

According to the provisions of Article 30 of the Enterprise Law 2020, when an enterprise changes its head office address, the enterprise must register the change with the business registration office within 10 days from the date of change. .

Case 1: Change of head office address in the same district, city or city under the province where the enterprise has registered

If an enterprise changes its head office address in the same district, city or city, it changes business management information but does not change the tax authority. In this case, the enterprise only needs to carry out the procedures for business change registration at the Business Registration Office at the Department of Planning and Investment of the province or city where the enterprise is located.

Dossier to change business registration includes:

1. Notice of change of business registration contents signed by the legal representative of the enterprise (Appendix II-1 Circular 01/2021/TT-BKHDT).
2. Resolutions and decisions of the company owner, for single-member limited liability companies; resolution, decision and copy of the meeting minutes of the
3. Members’ Council, for limited liability companies with two or more members, partnerships, of the General Meeting of Shareholders, for joint-stock companies, on the transfer of shares. address of the head office of the enterprise and amending the Company’s Charter to suit the changed content.

Second case: Change of head office address to another district, district or city directly under the province where the enterprise has registered

According to the provisions of Clause 1, Article 47, Decree 01/2021/ND-CP, before registering to change the address of the head office to a district, district, province or centrally run city other than where the head office is located leading to the change of the tax authority, the enterprise must carry out the procedures with the tax authority related to the relocation in accordance with the provisions of tax law. In this case, the enterprise takes the following two steps:

Step 1: Enterprises send dossiers to tax authorities regarding the change of head office including:

1. Declaration of adjustment and supplementation of tax registration information – Form No. 08 – MST issued together with Circular 95/2016/TT-BTC dated June 28, 2016 of the Ministry of Finance.
2. Copy of the Company’s Certificate of Business Registration (depending on the request of the Tax Department).
3. Referral letter for applicants.

For the relocation of the head office address to another district, the enterprise must complete all procedures related to the submission of tax returns as well as fully pay taxes to the Tax Department in accordance with the law.

Step 2: After receiving the confirmation of tax obligations from the old Tax Department (Form 09-MST: Notice of taxpayer relocation), within 10 days, the enterprise begins to submit the application. move the enterprise’s headquarters at the Department of Planning and Investment.

Procedures after changing the address of the head office of the enterprise:

– Procedures for changing company seal: For companies on the company seal with information about the county/district/city/province, when changing to another district/district/city/province, the seal will need to be re-engraved. .

–  Procedures at the new Tax Department.

• In case of invoice cancellation: TB issues a new invoice.
• In case of continuing to use invoices: Enterprises submit a Notice of adjustment of invoice information according to form TB04/AC of Circular 39/2014/TT-BTC).

–  Procedures at the new social insurance agency: Prepare dossiers and submit dossiers of labor increase report at the new social insurance unit.

–  Internal procedures: Change company plate (Mica Sea), change asset information/sim number/bank account, change internal documents, website, email footer, notify partners about new headquarters .

Above is Khoa Tin‘s advice on the procedure to change the address of the head office of an enterprise in Vietnam. In case the customer has an unknown problem or needs to be discussed.

In case customers have unclear issues or need to discuss further, please call us immediately at 0983.533.005 for a free consultation.

Best regards./.