When Is a Business Household Registration Certificate Revoked? Rules on Terminating Business Household Operations

What Conditions Are Required to Be Granted a Business Household Registration Certificate?

Article 82 of Decree No. 168/2025/ND-CP provides for the Business Household Registration Certificate as follows:

– The Business Household Registration Certificate is granted to business households established and operating under this Decree. A business household is granted the Business Household Registration Certificate when fully satisfying the following conditions:

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

The name of the business household is set in accordance with Article 88 of this Decree;

There is a valid business household registration dossier;

The business household registration fee has been fully paid as prescribed.

– The Business Household Registration Certificate is granted on the basis of the information in the business household registration dossier self-declared by the business household founder, who is responsible for it.

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

– The business household may receive the Business Household Registration Certificate directly at the commune-level business registration authority or register and pay a fee to receive it by post.

– The business household has the right to request the commune-level business registration authority to issue copies of the Business Household Registration Certificate and pay fees as prescribed.

Accordingly, to be granted the Business Household Registration Certificate, the following must be satisfied:

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

The name of the business household is set in accordance with Article 88 of this Decree;

There is a valid business household registration dossier;

+ The business household registration fee has been fully paid as prescribed.

In Which Cases Is the Business Household Registration Certificate Revoked?

Pursuant to Article 93 of Decree No. 168/2025/ND-CP, the revocation of the Business Household Registration Certificate is regulated as follows:

– A business household has its Business Household Registration Certificate revoked in the following cases:

Falsified declarations in the business household registration dossier;

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

Conducting prohibited business 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 authority within 03 months from the reporting deadline or upon written request;

Other cases under a Court decision or at the request of a competent authority as prescribed by law.

– Where the declared contents in the business household establishment registration dossier are falsified, the commune-level business registration authority issues a notice of the business household’s violation and a decision revoking the Business Household Registration Certificate.

Where the dossier for registering changes to the business household registration contents is falsified, the commune-level business registration authority issues a notice of the business household’s violation and cancels the changes to the business household registration contents made on the basis of the falsified information, and grants the Business Household Registration Certificate on the basis of the most recent valid dossier, while notifying the competent authority for consideration and handling in accordance with the law. The commune-level business registration authority requires the business household to redo the dossier for consideration of issuance of the Business Household Registration Certificate. The business household may combine the lawful changes from subsequent change registrations into one dossier for a single new change registration.

– Where a business household ceases business operations for more than 06 consecutive months without notifying the commune-level business registration authority where registered or fails to submit reports as prescribed in point dd, Clause 1 of this Article, the commune-level business registration authority notifies in writing of the violation and requires the business household owner to come to the commune-level business registration authority to explain. After 10 working days from the end of the period stated in the notice, if the requested person does not come or the explanation is not accepted, the commune-level business registration authority issues a decision revoking the Business Household Registration Certificate. The commune-level business registration authority is responsible for coordinating with relevant state management agencies in considering the business household’s explanation.

– Where a business household conducts prohibited business lines or trades, the commune-level business registration authority issues a notice of the violation and a decision revoking the Business Household Registration Certificate.

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

If the business household was established by an individual who is not entitled to establish a business household, the commune-level business registration authority issues a notice of the violation and a decision revoking the Business Household Registration Certificate;

If the business household was established by household members and a member is not entitled to establish a business household, the commune-level business registration authority issues a notice requiring the business household to register a change of that individual within 15 working days from the date of the notice. If after the above period the business household does not register the change, the commune-level business registration authority issues a notice of the violation and a decision revoking the Business Household Registration Certificate.

Where the Court decides to revoke the Business Household Registration Certificate, the commune-level business registration authority issues a decision revoking the Business Household Registration Certificate on the basis of the Court’s decision within 03 working days from receipt of the Court’s decision.

Where the commune-level business registration authority 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 request, the commune-level business registration authority carries out the revocation in accordance with the order and procedures prescribed in Clause 3 of this Article.

After a decision revoking the Business Household Registration Certificate, the business household must carry out termination procedures under Article 92 of this Decree, except where the Business Household Registration Certificate is revoked for tax debt enforcement at the request of the tax administration authority.

Where the commune-level business registration authority receives a written request from the tax administration authority to cancel the revocation decision and restore the Business Household Registration Certificate after the business household’s certificate was revoked for tax debt enforcement, the commune-level business registration authority issues a decision canceling the revocation and restoring the Business Household Registration Certificate to the business household within 03 working days from receipt of the request.

Accordingly, a business household has its Business Household Registration Certificate revoked in the following cases:

Falsified declarations in the business household registration dossier;

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

Conducting prohibited business 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 authority within 03 months from the reporting deadline or upon written request;

Other cases under a Court decision or at the request of a competent authority as prescribed by law.

What Are the Regulations on Terminating Business Household Operations?

Pursuant to Article 92 of Decree No. 168/2025/ND-CP, the termination of business household operations is regulated as follows:

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

Notice of termination of tax code validity from the tax authority;

A copy of the minutes of the household members’ meeting on terminating business household operations, where 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 termination dossier, except where the business household and creditors agree otherwise. The commune-level business registration authority reviews the validity of the dossier and issues a notice of termination of the business household’s operations to the business household.