If you still owe tax, will your business household registration certificate be revoked? How much tax debt does it take to dissolve a business household?

If there is tax debt, will the business household registration certificate be revoked? How much tax debt does it take to dissolve a business?

According to Clause 1, Article 93 of Decree 01/2021/ND-CP has the following provisions:

Revocation of business household registration certificate

1. Business household registration certificate is revoked in the following cases:

a) The declared content in the business household registration application is fake;

b) Cessation of business activities for more than 06 consecutive months without notifying the district business registration authority where the registration is made and the tax agency;

c) Doing business in prohibited industries and occupations;

d) Business households are established by people who are not authorized to establish business households;

d) The business household does not send a report as prescribed in Clause 6, Article 16 of this Decree to the district business registration authority within 03 months from the deadline for sending the report or makes a written request;

e) Other cases according to the Court’s decision or request of a competent authority according to the provisions of law.

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Therefore, for businesses and companies, they can be dissolved according to voluntary and mandatory principles, but for business households, there are no regulations on dissolution. If they fall into the above cases, the Certificate of business household registration will be revoked, without raising the issue of tax debt in this case (which means if they still owe tax but fall into the above cases, it will be revoked).

If my Business Registration Certificate is revoked, can I apply for a re-issue?

Business household registration certificates are reissued in the cases specified in Clause 1, Article 94 of Decree 01/2021/ND-CP as follows:

Re-issuance of business household registration certificate

1. In case the Business Household Registration Certificate is lost, burned, torn, crushed or destroyed in another form, the business household can send a written request for re-issuance of the Business Household Registration Certificate to the district-level Business Registration Authority where the business household’s headquarters is located. The district business registration authority shall consider re-issuing the Business Household Registration Certificate within 03 working days from the date of receipt of the written request.

2. Handling of cases where the Business Household Registration Certificate is issued without the correct documents, order and procedures as prescribed is carried out according to the following regulations:

a) In case the Business Household Registration Certificate is issued without the correct order and procedures as prescribed, the district-level Business Registration Authority shall send a notice to the business household, and at the same time re-issue the issuance according to the regulations on order and procedures. continuing;

b) In case the business household registration is issued without the correct documents as prescribed, the district-level Business Registration Authority will notify that the Business Household Registration Certificate issued without the correct documents as prescribed is invalid, requiring the business household to complete and submit valid documents as prescribed within 30 days from the date of sending the notice to be considered for issuance of the Business Household Registration Certificate. Business households can combine the legally changed contents of subsequent registration changes in one set of documents to be granted a new registration change;

c) In case the registration to change the content of business household registration is not in accordance with the prescribed documents, the district-level Business Registration Authority shall notify that the Business Household Registration Certificate issued on the basis of incorrect documents according to regulations is invalid, and at the same time issue the Certificate. Register a business household on the basis of the most recent valid dossier. The district business registration authority sends a notice requesting the business household to complete and submit valid documents according to regulations within 30 days from the date of sending the notice to be considered for issuance of the Business Household Registration Certificate. Business households can combine the legally changed contents of subsequent change registrations in one dossier set to be granted a new change registration.

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Accordingly, the Business Registration Certificate will be reissued in case it is lost, burned, torn, crushed or destroyed in another form.

Therefore, if the business household registration certificate is revoked, it is not subject to re-issuance.

How are business households established by people who are not authorized to establish business households?

Business households established by people who are not authorized to establish business households are handled according to Clause 5, Article 93 of Decree 01/2021/ND-CP as follows:

– If a business household is established by an individual and that individual does not have the right to establish a business household, the district-level Business Registration Authority shall issue a notice of violation and issue a decision to revoke the Business Household Registration Certificate;

– If a business household is established by a household member and there is a member who is not entitled to establish a business household, the district business registration authority shall issue a notice requiring the business household to register a change to that individual within 15 working days from the date of notification. If past the above deadline, the business household does not register the change, the district business registration authority will issue a notice of violation and issue a decision to revoke the business household registration certificate.