Procedures to be followed when an enterprise registers to change its head office address

In case a business changes its head office address, does it have to carry out procedures with the Tax Authority related to the change of location?

1. Does an enterprise that changes its head office address have to carry out procedures with the Tax Authority related to the relocation?

An enterprise that changes its head office address is specified in Clause 1, Article 47 Decree 01/2021/ND-CP as follows:

Registering to change the head office address of the enterprise career

1. Before registering to change the head office address to a district, province, or centrally run city other than where the head office is located, leading to a change in the management tax authority, the enterprise must carry out procedures with the tax authority related to the relocation according to the provisions of tax law.

2. In case of moving the head office address, the enterprise sends the registration dossier to change the business registration content to the Business Registration Office where the new head office is located. The dossier includes the following documents:

a) Notice of change in business registration content signed by the legal representative of the enterprise;

Accordingly, before registering to change the head office address to a district, province, or centrally run city other than where the head office is located, leading to a change in the management tax authority, the enterprise must carry out procedures with the tax authority related to the change location according to the provisions of tax law.

Thus, enterprises only have to carry out procedures with the tax authority related to changing the head office address when changing the head office address leads to a change in the managing tax authority.

Note: When moving the head office address, the enterprise must submit a registration dossier to change the business registration content to the Business Registration Office where the new head office is located.

2. If an enterprise changes its head office address, will the rights and obligations of the enterprise change?

The rights and obligations of an enterprise when changing its head office address are specified in Clause 4, Article 47 of Decree 01/2021/ND-CP as follows:

Registering to change the head office address of the enterprise

…

b) Resolutions and decisions of the company owner for liability companies finite one member; resolutions, decisions and copies of meeting minutes of the Board of Members for limited liability companies with two or more members, partnerships, and of the General Meeting of Shareholders for joint stock companies on the transfer of the enterprise’s headquarters address.

3. After receiving the business registration dossier, the Business Registration Office issues a Receipt, checks the validity of the dossier and issues a Business Registration Certificate to the enterprise according to regulations.

4. When changing the address of the head office of an enterprise, the rights and obligations of the enterprise do not change.

Thus, according to regulations, when changing the address of the head office of an enterprise, the rights and obligations of the enterprise do not change.

3. Can an enterprise establish a business location at a different address than where the enterprise’s head office is located?

The establishment of an enterprise’s business location is prescribed in Clause 2, Article 31 Decree 01/2021/ND-CP as follows:

Dossiers, order and procedures for registering branch operations, representative offices, and notification of establishment of business locations

…

2. Notice of establishment of business location

a) Enterprises can establish a business location at a different address than where the enterprise’s head office or branch is located;

b) Within 10 days from the date of decision to establish a business location, the enterprise sends a notice of establishment of business location to the Business Registration Office where the business location is located;

c) Notice Establishing a business location is signed by the legal representative of the enterprise in case the business location is directly under the enterprise or by the head of the branch in case the business location is directly under the branch.

3. Within 03 working days from the date of receiving valid documents, the Business Registration Office shall issue a Certificate of registration of branch and representative office operations, and update information on business locations in the National Business Registration Database for the enterprise. In case an enterprise needs it, the Business Registration Office will issue a Business Location Registration Certificate to the enterprise. In case the dossier is not valid, the Business Registration Office will notify the enterprise in writing of the content that needs to be amended and supplemented.

Thus, according to regulations, the enterprise can establish a business location at a different address than where the enterprise’s head office is located.

Within 10 days from the date of deciding to establish a business location, the enterprise must send a notice of establishing a business location to the Business Registration Office. where the business location is located.