Concept of business registration number

Legal regulations on business registration numbers

Article 29. Enterprise identification number

• Enterprise code is a series of numbers created by the National Information System on Business Registration, issued to an enterprise upon its establishment and recorded on its Certificate of Business Registration. Each business has a unique code that cannot be reused for another business.
• Enterprise identification numbers are used to fulfill tax obligations, administrative procedures and other rights and obligations.

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Article 8. Enterprise identification number, code of dependent units of the enterprise, code of business location

• Each enterprise is assigned a unique code called the enterprise code. This code is concurrently the tax code and the number of the enterprise participating in social insurance.
• The enterprise identification number exists throughout the operation of the enterprise and cannot be re-issued to other organizations or individuals. When an enterprise terminates its operation, the enterprise identification number ceases to be valid.
• Enterprise identification numbers are automatically generated, sent and received by the National Business Registration Information System, Tax Registration Information System and recorded on the Business Registration Certificate.
• State management agencies uniformly use enterprise codes to perform state management and exchange information about enterprises.
• The dependent unit code of the enterprise shall be granted to the branch or representative office of the enterprise. This code is also the tax code of the branch or representative office.
• Business location code is a 5-digit code that is issued according to the ordinal numbers from 00001 to 99999. This number is not the tax code of the business location.

Other problems

• In case an enterprise, branch or representative office has its tax identification number terminated due to a tax law violation, the enterprise, branch or representative office may not use its tax identification number in transactions. economic transition from the date on which the tax authority makes a public announcement of the invalidation of the tax identification number.
• For branches and representative offices that were established before November 1, 2015 but have not yet been granted a dependent identification number, the enterprise should directly contact the tax authority to obtain a tax identification number 13. number, then carry out procedures to change the contents of operation registration at the Business Registration Office as prescribed.
• For enterprises that have been established and operated under the Investment License or Investment Certificate (also the Business Registration Certificate) or equivalent legal documents, license to establish and conduct securities business, enterprise code is the tax identification number issued to the enterprise by the tax authority.

Issuance of an enterprise registration certificate

Article 27. Issuance of Certificate of Business Registration

• An enterprise shall be granted an enterprise registration certificate when it fully meets the following conditions:
  • The registered business lines are not banned from business investment;
  • The enterprise’s name is named in accordance with the provisions of Articles 37, 38, 39 and 41 of this Law;
  • Having a valid enterprise registration dossier;
  • Fully pay the business registration fee in accordance with the law on fees and charges.
• The information on the Certificate of Business Registration is valid from the date the Business Registration Office issues the Certificate of Business Registration.

Other problems

• Enterprises have the right to conduct business from the date of being granted the Certificate of Business registration, except for business lines with conditional investment and business.
• In case an enterprise registers its business start date after the date of issuance of the enterprise registration certificate, the enterprise is entitled to conduct business from the date of registration, except for the case of the first line of business. conditional business venture.
• Enterprises have the right to request the Business Registration Office to issue a copy of the Certificate of Business Registration and must pay the prescribed fee.
• In case an enterprise has been granted a new Certificate of Business Registration, the Enterprise Registration Certificate of previous times is no longer valid.

Time limit for issuance of enterprise registration certificates

Time limit for issue of Certificate of Business Registration

• The Business Registration Office shall issue the Certificate of Business Registration, the Certificate of Change in Business Registration Information, and update information on the Change in Business Registration Information in the National Database on Business Registration. business registration within 03 working days from the date of receipt of valid application.
• In case the application is not valid or the name of the enterprise requested for registration is not in accordance with regulations, the Business Registration Office must notify in writing of the content that needs to be amended or supplemented to the founder of the enterprise or enterprise. within 3 working days from the date of receipt of the application.
• The Business Registration Office shall record all requests for amendment and supplementation of enterprise registration dossiers for each set of dossiers submitted by enterprises in a Notice of request for amendment and supplementation of enterprise registration dossiers.
• If past this time limit, the enterprise registration certificate is not granted, the certificate of change of enterprise registration information or the enterprise registration information cannot be changed in the national database on enterprise registration. If the enterprise registers or does not receive a notice of the request to amend or supplement the enterprise registration dossier, the enterprise founder or the enterprise has the right to lodge a complaint or denunciation in accordance with the law on complaints and denunciations. fox.

The business registration certificate includes the following contents

• Enterprise name and enterprise code;
• Address of the head office of the enterprise;
• Full name, contact address, nationality, number of legal papers of the individual, for the legal representative of limited liability companies and joint stock companies; for general partners of a partnership company; for business owners of private enterprises. Full name, contact address, nationality, number of legal papers of the individual, for members being an individual; name, enterprise code and head office address of the member being an organization, for limited liability companies;
• Charter capital for companies, investment capital for private enterprises.

The role of the business registration number

• First: The business registration number makes it easier to declare and pay taxes of the business. Because the business code (which is the business registration number) is also the tax code of the business to serve the tax declaration and payment process.
• Second: Business registration numbers help state management agencies manage the establishment and operation of enterprises/business households more easily.
• Thirdly: The business registration number helps entities interested in the business/household business to search for basic information about that business/household (such as the name of the legal representative). , field of business, date of commencement of business operations, status of business operations, etc., upon knowing the enterprise code/business household code. The lookup of business registration information can be done at the national portal on business registration.