Service on registration of relocation of headquarters address

In the process of doing business, depending on their needs and circumstances, enterprises can change the address of the company’s headquarters. Procedures for changing the company’s headquarters will have different requirements between changing the head office within the same district, same province, or to another province or city.

Therefore, Hong Bang Law would like to share with you some essential information about the relocation of headquarters address procedures.

Legal basis:

• Enterprise Law 2020
• Decree 01/2021/ND-CP Detailing regulations on business registration
• Circular 01/2021/TT-BKHDT Guidance on business registration
• Circular 105/2020/TT-BTC guiding tax registration

Requirements:

The enterprise shall not apply for/notify changes to enterprise registration information in the following cases:

• The Business Registration Office has issued a notice that the enterprise’s violation results in revocation of the enterprise registration certificate or has issued a decision to revoke the enterprise registration certificate;
• The enterprise is undergoing dissolution under a decision on enterprise dissolution;
• The application or notification is refused at the request of the Court or judgment enforcement authority or investigating authority, head or deputy head of the investigating authority or investigator as prescribed in the Code of Criminal Procedures;
• The enterprise has the “Not operate at registered address” status.

Procedures

Step 1: Finalize taxes

Before registration of relocation of an enterprise’s headquarters address to a district, province, or central-affiliated city other than where the enterprise is headquartered which leads to change of its tax authority, the enterprise must carry out all tax procedures related to relocation following regulations of the law on taxation.

If the relocation of the head office is related to a change in tax administration, the enterprise must carry out tax closing procedures with the relevant tax authority.

+ Enterprises must carry out tax closing procedures if the head office is moved to another district, province, or city.

+ Enterprises that change their headquarters in the same district will not need to carry out procedures with the tax office about tax closing, but only need to contact the tax office to do the procedures related to the address on the value-added invoice. increase of the company after completing the procedure to change the business registration.

Step 2: Register to change the business registration content to the Business Registration Office

The enterprise shall send the application for registration of changes in business registration contents to the Business Registration Office where the new head office is located. After receiving the enterprise registration dossier, the Business Registration Office shall hand over the receipt, check the validity of the application, and issue the Certificate of Business Registration to the enterprise according to regulations.

Issuing organizations and shareholders registering for the offering shall apply for registration of a public offering of securities to the State Securities Commission.

Other procedures:

– In addition, if the old seal of the company can show the old head office address, the company needs to re-engraving the seal.

– For invoices, the enterprise shall carry out procedures (i) Send a notice of adjustment of invoice information to continue using the old invoice or (ii) Notice of invoice cancellation to the tax authority. that notices and issues new invoices.

Application

(1) Tax closing documents:

– Minutes of the meeting on the change of business registration, moving the head office to another district

– Decision on change of business registration and relocation of head office

– Dispatch to tax on applying for tax closing for transferring districts.

– Declaration of additional adjustment of tax registration information (Form No. 08 MST, issued together with Circular 105/2020/TT-BTC dated December 3, 2020, guiding tax registration)

– Certified copy of business registration certificate.

– Letter of introduction for the applicant

(2) Dossier for change of business registration

In case of relocation of its headquarters address, the enterprise shall send an application for changes to enterprise registration information to the Business Registration Office of the place where it will be headquartered. The application includes the following documents:

• Notification of changes to enterprise registration information which is signed by the enterprise’s legal representative;
• The resolution or decision of the owner of the single-member limited liability company, the resolution or decision and the copy of the minutes of the meeting of the Board of Members of the multi-member limited liability company or partnership, or of the General Meeting of Shareholders of the joint-stock company on the relocation of the enterprise’s headquarters address.

Time requirement:

The time limit for completing the procedures at the Tax Department is usually 10-15 working days from the date of submitting a valid dossier.

The time limit for business registration change procedures is from 3 to 5 working days from the date of submission of valid dossiers.

If you need more detailed advice and answers as well as how to access this service, please contact directly our Lawyer Nhat Nam via hotline: 0912.35.65.75, 0912.35.53.53 or call the toll free legal consultation hotline 1900.6575 or send a service request via email: lienheluathongbang@gmail.com

Best regards!