Is the Business Household Registration Certificate Revoked If the Declared Contents in the Registration Dossier Are Forged?

What conditions are required for a business household registration certificate?

Article 82 of Decree 168/2025/ND-CP on business household registration certificates provides as follows:

– A business household registration certificate is issued to a business household established and operating under this Decree. A business household is issued a business household registration certificate when fully satisfying the following conditions:

+ The registered business lines and trades are not prohibited from business investment;

+ The business household’s name is given in accordance with Article 88 of this Decree;

+ Having a valid business household registration dossier;

+ Having paid in full the business household registration fees as prescribed.

– The business household registration certificate is issued based on the information in the business household registration dossier declared by the business household founder, who bears self-responsibility for it.

– The information on the business household registration certificate has legal validity from the date of issuance of the business household registration certificate, and the business household has the right to conduct business from the date of issuance of the business household registration certificate, except for conditional business investment lines and trades. Where the business household registers a business commencement date after the date of issuance of the business household registration certificate, the business household has the right to conduct business from the registered date, except for conditional business investment lines and trades.

– The business household may receive the business household registration certificate directly at the commune-level business registration agency or register and pay fees to receive it by post.

– The business household has the right to request the commune-level business registration agency to issue copies of the business household registration certificate and pay fees as prescribed.

Accordingly, to be issued a business household certificate, the following must be satisfied:

+ The registered business lines and trades are not prohibited from business investment;

+ The business household’s name is given in accordance with Article 88 of this Decree;

+ Having a valid business household registration dossier;

+ Having paid in full the business household registration fees as prescribed.

When the business household owner is found to have forged the declared contents in the business household registration dossier, is the business household registration certificate revoked?

Pursuant to Article 93 of Decree 168/2025/ND-CP on revocation of business household registration certificates as follows:

– A business household’s business household registration certificate is revoked in the following cases:

+ The declared contents in the business household registration dossier are forged;

+ Ceasing business operations for more than 06 consecutive months without notifying the commune-level business registration agency where registered and the tax authority;

+ Conducting business in prohibited lines or trades;

+ The business household was established by persons not entitled to establish a business household;

+ The business household fails to submit reports as prescribed in Clause 6, Article 16 of this Decree to the commune-level business registration agency within 03 months from the report submission deadline or upon written request;

+ Other cases under Court decisions or requests of competent authorities as prescribed by law.

– Where the declared contents in the business household establishment registration dossier are forged, the commune-level business registration agency issues a notice of the business household’s violation and a decision to revoke the business household registration certificate.

Where the dossier for registration of changes to business household registration contents is forged, the commune-level business registration agency issues a notice of the business household’s violation, cancels the changes in business household registration contents made based on the forged information, and issues a business household registration certificate based on the latest valid dossier before that, while notifying the competent authority for consideration and handling as prescribed by law. The commune-level business registration agency requires the business household to redo the dossier for consideration of issuance of a business household registration certificate. The business household may consolidate the lawful change contents of subsequent change registrations into one dossier for a single new change registration.

– Where the business household ceases business operations for more than 06 consecutive months without notifying the commune-level business registration agency where registered or fails to submit reports as prescribed at Point dd, Clause 1 of this Article, the commune-level business registration agency issues a written notice of the violation and requests the business household owner to come to the commune-level business registration agency to explain. After 10 working days from the end of the time limit stated in the notice, if the requested person fails to come or the explanation is not accepted, the commune-level business registration agency issues a decision to revoke the business household registration certificate. The commune-level business registration agency is responsible for coordinating with relevant state management agencies in considering the business household’s explanation.

– Where the business household conducts business in prohibited lines or trades, the commune-level business registration agency issues a notice of the violation and a decision to revoke the business household registration certificate.

– Where the business household was established by persons not entitled to establish a business household:

+ If the business household was established by an individual and that individual is not entitled to establish a business household, the commune-level business registration agency issues a notice of the violation and issues a decision to revoke the business household registration certificate;

+ If the business household was established by family household members and a member is not entitled to establish a business household, the commune-level business registration agency issues a notice requesting the business household to register a change of that individual within 15 working days from the notice date. If after that time limit the business household fails to register the change, the commune-level business registration agency issues a notice of the violation and a decision to revoke the business household registration certificate.

– Where the Court decides to revoke the business household registration certificate, the commune-level business registration agency issues a decision to revoke the business household registration certificate based on the Court’s decision within 03 working days from receipt of the Court’s decision.

– Where the commune-level business registration agency receives a written request for revocation of the business household registration certificate from a competent state authority as prescribed by law, within 10 days from receipt of the written request for revocation of the business household registration certificate, the commune-level business registration agency revokes the business household registration certificate under the order and procedures prescribed in Clause 3 of this Article.

– After the decision to revoke the business household registration certificate, the business household must carry out operation termination procedures as prescribed in Article 92 of this Decree, except where the business household’s business household registration certificate is revoked to enforce tax debt coercion at the request of the tax administration authority.

– Where the commune-level business registration agency receives a document from the tax administration authority requesting cancellation of the revocation decision and restoration of the business household registration certificate after the business household’s business household registration certificate was revoked for tax debt coercion, the commune-level business registration agency issues a decision to cancel the revocation decision and restore the business household registration certificate for the business household within 03 working days from receipt of the request document.

Accordingly, forged declared contents in the business household registration dossier are one of the cases of revocation of the business household registration certificate.

How is the termination of business household operations regulated?

Pursuant to Article 92 of Decree 168/2025/ND-CP on termination of business household operations as follows:

– Upon terminating business operations, the business household must send a notice of business household operation termination to the commune-level business registration agency where registered. The notice must be accompanied by the following documents:

+ Notice of termination of the tax code’s validity from the tax authority;

+ A copy of the family household members’ meeting minutes on termination of business household operations for cases where family household members registered the business household;

+ The original business household registration certificate.

– The business household is responsible for fully paying all debts, including tax debts and unfulfilled financial obligations, before submitting the business household operation termination dossier, unless the business household and creditors have a different agreement. The commune-level business registration agency considers the validity of the dossier and issues a notice of the business household’s operation termination to the business household.