The order and procedures for revoking the Certificate of registration of branch and representative office operations

1. If the information declared in the dossier is discovered to be fake, will the certificate of branch or representative office operation registration be revoked?

“Article 77. Revocation of branch operation registration certificate

Pursuant to Clause 1, Article 77 of Decree 01/2021/ND-CP stipulating cases of revocation of branch and representative office operation registration certificates as follows:

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1. Branches and representative offices have their branch and representative office operation registration certificates revoked in the following cases:

a) The declared content in the branch or representative office registration application is fake;

b) Branches and representative offices cease operations for 01 year without notifying the Business Registration Office and Tax Authorities;

c) According to the decision of the Court, request of the competent authority according to the provisions of law.

[…]”

Accordingly, the content declared in the application for registration of branch and representative office operations is fake, which is one of the cases in which the certificate of branch and representative office operation registration is revoked.

2. What are the procedures and procedures for revoking the Certificate of registration of branch and representative office operations?

Pursuant to Clauses 2, 7, 8, 10, Article 77 of Decree 01/2021/ND-CP stipulating the order and procedures for revocation of branch and representative office operation registration certificates as follows:

– In case the declared content in the registration dossier to establish a new branch or representative office is fake, the Business Registration Office will issue a notice of the enterprise’s violation and issue a decision to revoke the branch and representative office operation registration certificate.

In case the registration dossier to change the registration content of a branch or representative office is fake, the Business Registration Office shall issue a notice of the enterprise’s violation and issue a decision to cancel the changes in the registration content of the branch or representative office made on the basis of fake information and issue a Certificate of branch and representative office registration and a Certificate of change in the branch and representative office registration content. branches and representative offices based on the most recent valid records, and at the same time notify the competent authority for review and handling according to the provisions of law. The Business Registration Office requires the enterprise to re-do the dossier to be considered for issuance of the Certificate of registration of branch and representative office operations, and the Certificate of change in the content of registration of branch and representative office operations. Enterprises can combine the legal changes of subsequent registrations and change notices in one set of documents to be granted a new registration of changes.

– Within 02 working days from the date of notification of violations by branches and representative offices in the case of revocation of the Certificate of registration of branch and representative office operations, decision to revoke the Certificate of registration of branch and representative office operations. representative, the Business Registration Office sends the above notice and decision to the headquarter address of the enterprise and posts the information on the National Business Registration Portal.

– Information on revocation of the Certificate of registration of branch and representative office operations must be entered into the National Information System on Business Registration and sent to the Tax Authority within 01 working day from the date of the decision to revoke the Certificate of Operation Registration. Branch and representative office operations.

– Enterprises must carry out procedures to terminate branch and representative office operations within 15 days from the date of the decision to revoke the branch and representative office operation registration certificate, except in cases where the branch or representative office operation registration certificate is revoked due to enforcement of tax debt.

3. Who is responsible for contracts, debts, and financial obligations of branches and representative offices?

Pursuant to Clause 3, Article 213 of the Law on Enterprises 2020, regulations on the termination of operations of branches, public offices, and business locations are as follows:

“Article 213. Termination of operations of branches, representative offices, and business locations

[…]

3. Enterprises whose branches have terminated operations are responsible for implementing contracts, paying debts, including tax debts, of the branch and continuing to employ workers or fully resolving legal benefits for workers who have worked at the branch according to the provisions of law.

Accordingly, enterprises whose branches have terminated operations are responsible for implementing contracts, paying debts, including tax debts of the branch, and continuing to employ workers or fully resolve legal benefits for workers who have worked at the branch according to the provisions of law. Thus, the contracts, debts and financial obligations that your company’s branches and representative offices have will be the responsibility of your company.