Tiếng Việt
中文This article was reviewed by ANT Legal’s AI Legal Council system under an internal 7-step process (research – drafting – debate – editing – checking – publishing – verification). This is not a confirmation that a human lawyer has reviewed your specific case. The content is general information and does not replace legal advice for individual circumstances. Updated in line with current law as of 28/09/2026.
When leasing a private enterprise trading in gold, within what time limit must the owner notify the Business Registration Office?
The lease of a private enterprise is prescribed in Article 191 of the Law on Enterprises 2020 as follows:
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Lease of private enterprises
The owner of a private enterprise has the right to lease out his/her entire private enterprise but must notify in writing, together with a notarized copy of the lease contract, to the Business Registration Office and the tax authority within 03 working days from the date the lease contract takes effect. During the lease term, the owner of the private enterprise remains legally responsible as the owner of the private enterprise. The rights, obligations and responsibilities of the owner and the lessee regarding the business operations of the private enterprise shall be prescribed in the lease contract.
Under the above regulations, when leasing a private enterprise trading in gold, the owner must notify the Business Registration Office and the tax authority within 03 working days from the date the lease contract takes effect.
Note: during the lease term, the owner of the private enterprise trading in gold remains legally responsible as the owner of the private enterprise.
The rights, obligations and responsibilities of the owner and the lessee regarding the business operations of the private enterprise shall be prescribed in the lease contract.
What is the latest template of the notice of leasing a private enterprise trading in gold?
Under Appendix II-6 issued with Decree 168/2025/ND-CP, the latest template of the notice of leasing a private enterprise trading in gold is as follows:
Is there a penalty for failing to notify the lease of a private enterprise trading in gold?
Legal update: previously, failing to notify the lease of a private enterprise was subject to a fine of from VND 10,000,000 to VND 15,000,000 under point a, Clause 1, Article 50 of Decree 122/2021/ND-CP. However, Article 7 of Decree 288/2026/ND-CP (effective from 21/7/2026) has abolished points a and b of Clause 1 and points a and b of Clause 2 of Article 50 — meaning the VND 10–15 million fine for this act no longer applies.
Based on a review of current regulations, no replacement administrative penalty has been identified for the act of failing to notify the lease of a private enterprise. Nevertheless, the notification obligation under Article 191 of the Law on Enterprises 2020 remains in force — the enterprise owner should comply within the 03-working-day time limit to avoid legal risks. Where tax law violations arise, they are handled under the regulations on administrative penalties in the tax field.
Note: legal regulations may be further amended; where it is necessary to determine the exact basis for a specific case, please contact an ANT Legal lawyer at 0966.475.966 before proceeding.
Notes on applying current legal regulations
This article belongs to the Enterprise & M&A Knowledge group and is presented for reference purposes, helping readers understand the legal issue at an overview level before preparing dossiers or conducting transactions.
Legal regulations may vary depending on time, locality, dossier type and specific circumstances. Where it is necessary to determine the exact legal basis applicable to your dossier, please contact an ANT Legal lawyer at 0966.475.966 for review and advice before proceeding.
Common risks to note
- Applying a legal document that has been amended, supplemented or replaced.
- Preparing incomplete dossiers, documents or evidence.
- Misunderstanding the conditions, order, time limits or competent authorities.
- Signing, submitting dossiers or conducting transactions without fully assessing legal risks.
How can ANT Legal help?
ANT Legal helps review specific situations, check dossiers, identify applicable legal bases, advise on handling options, and represent clients in dealings with individuals, organizations or competent authorities when necessary.
For quick advice, please contact our lawyers at 0966.475.966.
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