Changing Head Office Address: Tax and Registration Steps

An enterprise changing its head office address must complete procedures with the tax authority before registering the change, where the change results in a change of the managing tax authority (moving to another province or city). After completing the tax procedures, the enterprise submits the change registration dossier to the provincial Business Registration Authority where the new head office is located.

1. Must tax procedures be completed before changing the head office address?

Yes. Under tax administration law, before registering a change of head office address that results in a change of the managing tax authority, the enterprise must complete tax obligation finalisation procedures with the tax authority of the place it is moving from.

The enterprise may only submit the change registration dossier to the Business Registration Authority after completing the procedures with the tax authority. Where the address change is within the same province or centrally-run city (not resulting in a change of the managing tax authority), the enterprise shall notify and adjust information with the tax authority as prescribed by tax administration law.

2. What does the dossier for changing the head office address include?

The dossier for registering the change of head office address, submitted to the provincial Business Registration Authority where the enterprise’s new head office is located, includes the following basic components:

• Notice of change of enterprise registration contents signed by the enterprise’s legal representative;
• Resolution or decision of the company owner (for single-member LLCs), of the Members’ Council (for multi-member LLCs and partnerships), or of the General Meeting of Shareholders (for JSCs) on changing the head office address;
• Copy of the meeting minutes of the Members’ Council or General Meeting of Shareholders on changing the head office address (depending on the enterprise type);
• Legal documents of relevant individuals and organisations where information changes accompany the change (if any).

The dossier is prepared using the forms issued together with Decree 168/2025/ND-CP. Within 03 working days from receipt of a complete and valid dossier, the Business Registration Authority issues the updated Enterprise Registration Certificate with the new address.

3. Notes on deadlines and post-change obligations

• The enterprise must register the change of contents of the Enterprise Registration Certificate within 10 days from the date of change (Article 31 of the Law on Enterprises 2020).
• After being issued the Enterprise Registration Certificate recording the new address, the enterprise should update the address on invoices, digital signatures, bank accounts, ongoing contracts, and notify partners and customers.
• Where the enterprise has branches, representative offices, or business locations, it shall register corresponding changes to their operation registration contents as prescribed.

Notes on applying the current legal regulations

This article belongs to the Corporate & M&A Knowledge group and is presented for reference purposes, helping readers understand the legal issue at an overview level before preparing dossiers or carrying out transactions. Legal regulations may change depending on the time, locality, dossier type, and specific circumstances. Where it is necessary to determine precisely the applicable legal basis for your dossier, you should contact ANT Legal’s lawyers at 0966.475.966 for review and advice before proceeding.

Common risks to note

• Applying legal instruments that have been amended, supplemented, or replaced (the enterprise registration framework under Decree 01/2021 has ceased to be effective).
• Submitting the change registration dossier before completing tax finalisation procedures with the tax authority of the place moving from.
• Preparing incomplete resolutions, decisions, and meeting minutes of the competent body according to the enterprise type.
• Missing the 10-day deadline for registering the change.

How can ANT Legal assist?

ANT Legal assists in reviewing specific situations, checking dossiers, determining the applicable legal basis, advising on handling options, and representing you in working with individuals, organisations, or competent authorities where necessary. For prompt advice, you may contact our lawyers at 0966.475.966.

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