Dossier for Changing the Head Office of a Multi-Member LLC under the Law

A limited liability company with two or more members changing its head office must carry out 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). Afterwards, the company submits the dossier for change registration to the provincial-level Business Registration Office of the locality where the new head office is located.

1. When changing its head office, must a limited liability company with two or more members carry out procedures with the tax authority first?

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 carry out tax finalization procedures with the tax authority of the locality it is moving from.

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

2. What does the dossier for changing the head office of a limited liability company with two or more members comprise?

The dossier for registering a change of head office address submitted to the provincial-level Business Registration Office of the locality where the company’s new head office is located comprises the following basic components:

• The notice of changes to enterprise registration contents signed by the legal representative of the enterprise;
• The resolution or decision of the Members’ Council of the limited liability company with two or more members on the change of head office address;
• A copy of the minutes of the meeting of the Members’ Council on the change of head office address;
• Legal documents of relevant individuals or organizations in case of accompanying information changes (if any).

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

3. Notes on time limits and obligations after changing the head office

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

Notes on applying current legal regulations

This article belongs to the Enterprise 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 (the enterprise registration framework under Decree 01/2021 has expired).
• Submitting the change registration dossier before completing tax finalization procedures with the tax authority of the locality being moved from.
• Preparing insufficient resolutions, decisions and meeting minutes of the Members’ Council.
• Exceeding the 10-day change registration time limit without submitting the dossier.

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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