Nowadays, the registration of business households is carried out according to the guidance in Decree 01/2021/ND-CP ("Decree 01") on business registration. However, the contents of the Decree are still quite general, and there is no common system to implement procedures as business registration for enterprises, making the registration of business households lack standards and differences between localities.
Recently, the Ministry of Planning and Investment has issued Circular No. 02/2023/TT-BKHDT ("Circular 02") amending and supplementing Circular No. 01/2021/TT-BKHDT on business registration, mainly adjusting the contents of business household registration ("HKD"), specifically as follows:
1. The new regulation on HKD Code
According to Clause 1, Article 83 of Decree 01, the HKD registration number is issued by the business registration authority and does not coincide with the HKD tax code. This causes inconvenience in the interconnection management of tax authorities and in the implementation of procedures and management of HKD's own records.
Therefore, Circular 02 stipulates: "HKD code is a series of numbers generated by the Tax Registration Application System and transmitted to the HKD registration information system to be issued to HKD when registering HKD". Thus, according to the new regulations, the HKD code is also the HKD tax identification number.
2. Supplementing the HKD registration process on the online system at the National Business Registration Portal
According to Article 87 of Decree 01, HKD registration must be done in person or online at the public service portal of the District Business Registration Office where HKD is located. Circular 02 allows HKD to carry out HKD registration procedures on the National Business Registration Portal. This process is called the HKD registration process via electronic information network. The content of this process is similar to the business registration process in Circular No. 01/2021/TT-BKHDT.
An application for HKD via electronic information network is approved when all the following requirements are met:
- There are all document and the contents of such document are fully declared according to regulations as paper dossiers and expressed in electronic documents. Signatures on electronic records can be digital signatures or directly on paper documents and scan paper documents;
- The business household registration information declared on the system must be completed and accurated as paper copies;
- The application must be authenticated with the digital signature of the HKD owner or a person authorized by the HKD to carry out the registration procedure.
In addition to the HKD registration process on the national enterprise registration system, Circular 02 also envisages the backup process for issuing HKD registration when technical problems, upgrades occur, etc.
3. HKDs that have been issued an HKD Registration Certificate before July 1, 2023 shall be allowed to continue their operations without being required to re-register as stipulated in Circular 02.
Circular 02 takes effect from July 1, 2023.
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