Tiếng Việt
中文The current Notice of Change of Household Business Owner form is uniformly used under the template in Appendix II issued together with Circular 68/2025/TT-BTC of the Ministry of Finance (effective from 01/7/2025; Circular 02/2023/TT-BKHDT expired under Article 3 of Circular 68/2025/TT-BTC). Under Decree 168/2025/ND-CP (replacing Decree 01/2021/ND-CP, effective from 01/7/2025), the authority to register household businesses has moved from the district level to the commune-level business registration authority (the Department of Economy or the Department of Economy, Infrastructure and Urban Affairs under the commune-level People’s Committee).
1. How to fill in the Notice of Change of Household Business Owner
– “Household business name” field: enter the name of the household business requesting the change of owner;
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– “To” field: enter the commune-level business registration authority where the household business was registered;
– “Household business code/Tax code” field: enter the full household business code/tax code of the household business;
– “Household business registration code” field: enter the full household business registration code (the number printed on the Household Business Registration Certificate) following the structure prescribed in Decree 168/2025/ND-CP;
– “Change of household business owner due to” field: mark X in one of the boxes corresponding to the case of change (sale, gift, inheritance, etc.);
– “Type of personal legal document” field: mark X in only one box corresponding to the type of personal legal document being used;
– Signature section: the new household business owner signs directly in the “owner after change” section; there is no “owner before change” section for changes due to inheritance; in other cases, the previous owner signs directly.
2. Procedures for changing the household business owner
When changing the household business owner, the household business must carry out the procedure of notifying the change of household business registration contents to the commune-level business registration authority where the household business was registered. The dossier includes:
– The Notice of Change of Household Business Owner signed by the former and new owners (or by the new owner only in the case of inheritance), using the form in Section 1;
– The sale contract or documents evidencing completion of the sale (in the case of sale); the gift contract (in the case of a gift); a copy of the document confirming the heir’s lawful inheritance rights (in the case of inheritance);
– A copy of the minutes of the family members’ meeting on the change of household business owner (where the household business is registered by family members);
– A copy of the family members’ written authorization of one member to act as the household business owner (where the household business is registered by family members).
After the sale, gift, or inheritance of the household business, the household business remains liable for debts and other property obligations arising before the transfer date, unless the household business, the buyer, the donee, the heir, and the creditors agree otherwise.
3. May a household business trade in conditional business lines?
Yes, if the conditions are met. The household business records its business lines on the Application for Household Business Registration or the Notice of Change of Household Business Registration Contents; the commune-level business registration authority records the business line information on the Household Business Registration Certificate. Where a household business trades in conditional investment business lines but fails to meet the conditions, the commune-level business registration authority issues a Notice requiring the household business to suspend the relevant business line(s) and notifies the competent state authority for handling (Article 22 of Decree 168/2025/ND-CP).
Notes on applying current legal provisions
Decree 01/2021/ND-CP and Circular 02/2023/TT-BKHDT expired on 01/7/2025, replaced by Decree 168/2025/ND-CP and Circular 68/2025/TT-BTC; the district level has been abolished under the two-tier local government model, and household business registration authority has moved to the commune-level business registration authority. Registration codes previously granted on old certificates remain valid; for new procedures, please apply the current forms and rules. Where the applicable form and procedure need to be determined, please contact an ANT Legal lawyer at 0966.475.966.
Common risks to note
Filing a dossier with an abolished authority (the district level) or using an old form will result in the dossier being returned, delaying the registration change. The new household business owner should fully check the tax obligations and debts of the household business before accepting the transfer.
How can ANT Legal help?
ANT Legal assists with advice and preparation of dossiers for changing the household business owner, changing household business registration contents, and other household business registration procedures.
For quick advice, you may contact a lawyer at 0966.475.966.
