What are the 6 cases of revocation of business household registration certificates?
Based on Article 105 of Decree 168/2025/ND-CP, the commune-level business registration agency issues a decision to revoke the business household registration certificate in the following 6 specific cases:
- Fake dossiers: The content declared in the registration dossier for establishing a business household is fake.
- Incorrect establishment subjects: Business households established by people who are not entitled to establish them.
- Violating the reporting regime: Failing to send a report as prescribed to the commune-level business registration agency within 30 days from the expiration date.
- Arbitrarily stopping operations: Stopping business at the registered address for more than 06 months without notifying the commune-level business registration agency and the directly managing tax authority.
- Legal requirement: Recovery at the request of the court.
- Request from functional agencies: According to the request of competent authorities according to the provisions of law.
What are the principles applied in household business registration?
Article 88 of Decree 168/2025/ND-CP establishes core principles to transparentize administrative procedures for business households:
Self-declaration, self-responsibility: The founder is self-responsible for the legality, truthfulness and accuracy of the declared information.
Flexible application location: Applications can be submitted and results can be received at any commune-level business registration agency within the province or city where the headquarters is located.
Responsibilities of management agencies: The commune-level business registration agency is only responsible for the validity of the dossier, and does not resolve internal disputes of business households.
Strictly prohibit inconvenience: Prohibit all acts that cause difficulties and inconvenience to organizations and individuals when carrying out registration procedures.
How is the recording of the main business lines of household businesses carried out?
The registration of business lines is currently standardized according to the Vietnam Economic Sector System. According to Article 89 of Decree 168/2025/ND-CP, business households need to note:
Level four economic sector: Recorded according to the current Vietnamese economic sector system. For conditional business sectors, record according to specialized legal documents.
Record industry details: Business households can choose a level four industry and record detailed business content below to ensure the authenticity of the operation.
occupations without codes: For new occupations that are not yet in the system, the registration agency will record them in the database and notify the Ministry of Finance for further research.
According to what process is the transmission and receipt of information about business household codes carried out?
The process of issuing codes to business households is carried out automatically and interconnected between the business registration system and the tax system:
When the dossier is eligible, the Business Registration Information System transfers data to the Tax Registration Application System.
The automated tax system checks the accuracy of information.
If valid, the tax system responds to the business household code and information of the directly managing tax authority. In case of inappropriateness, the system will report an error so that the commune-level business registration agency will notify the business household to adjust.
Finally, the commune-level business registration agency issues a Certificate and notifies the directly managing tax authority.
