Notice of change in tax registration content of one-member limited company

Notice of change in tax registration content of one-member limited company is an important step to update business information in accordance with actual operations and legal requirements. Implementing the correct process on time will help businesses avoid administrative sanctions, ensure legality in transactions with tax authorities, partners, and banks, and contribute to maintaining reputation and transparency in business activities.

In what cases is it necessary to notify changes in tax registration content?

One-member limited liability companies operating in Vietnam are obliged to notify changes in tax registration content when changes in registered information arise. Article 59 of Decree 01/2021/ND-CP stipulates:

In case an enterprise changes the tax registration content without changing the business registration content, except for changing the tax calculation method, the enterprise sends a notice of change in business registration content signed by the legal representative of the enterprise to the Business Registration Office where the enterprise is headquartered.

In addition, Article 36 of the Law on Tax Administration 2019 also stipulates that when there is a change in tax registration information, a notice of change in tax registration information will be made along with changes in the content of enterprise registration, cooperative registration, and business registration according to the provisions of law.

In case the taxpayer changes the head office address leading to a change in the managing tax agency, the taxpayer must carry out tax procedures with the directly managing tax agency according to the provisions of this Law before registering the change of information with the enterprise registration, cooperative registration, or business registration agency.

Thus, a limited liability company needs to notify changes in tax registration content to the Business Registration Authority and Tax Administration Authority when there is a change in tax registration content.

Procedures for notifying change in tax registration content of one-member limited company

Below is the procedure for notifying change in tax registration content of one-member limited company:

For procedures at the business registration agency

Procedures for notifying changes in tax registration content of one-member limited liability companies at the Business Registration Office are carried out as follows:

Step 1: Prepare documents

The dossier for notification of change in tax registration content of one-member limited company includes:

1. Notice of change in business registration content according to form Appendix II-1 issued with Circular 01/2021/TT-BKHDT.
2. For businesses operating under an Investment License, Investment Certificate or documents of equivalent legal value, in addition to the above documents, businesses must submit:

• Valid copy of Investment Certificate;
• Valid copy of Tax Registration Certificate;
• Application for supplementing and updating business registration information according to form Appendix II-14 issued with Circular 01/2021/TT-BKHDT.

3. Authorization document and personal legal documents for the person authorized to submit the application (if any):

• For Vietnamese citizens: Citizen identification card or ID card or valid Vietnamese Passport;
• For foreigners: Foreign passport or valid document replacing a valid foreign passport.

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Step 2: Submit application:

Enterprises submit documents to the Business Registration Office where the enterprise’s head office is located in the following forms:

• Submit directly;
• Submit your application online via the National Business Registration Portal;
• Submit via postal service.

After submitting the application, if the application is complete, the Business Registration Authority will issue a receipt and schedule to return the results to the applicant.

Step 3: Processing documents:

The business registration agency will review the application within 03 working days.

During this time, the business registration agency will check the validity of the dossier and consider issuing a Certificate of change in business registration content to the company.

In case the dossier is incomplete or contains errors, the business registration agency will notify the dossier of amendments and supplements. After the enterprise amends and supplements the dossier, the business registration agency will return the results within 03 working days from the date of receiving the valid dossier.

Thus, businesses need to pay attention to the steps in implementing the procedures for notifying changes in tax registration content as above.

For procedures at the Tax Administration Agency

In addition to notifying the business registration agency, businesses need to declare accurate information to the tax administration agency. Specifically, according to the provisions of Article 10 of Circular 86/2024/TT-BTC, procedures for changing tax registration information are as follows:

Case 1: Changing tax registration information but not changing the directly managing tax agency:

Taxpayers who register tax along with business registration when there is a change in tax registration information (except tax calculation method), then change the tax registration information along with changing the content of business registration as above.

Case 2: Changing tax registration information causes a change in the direct tax authority

Taxpayers register tax along with business registration, when changing the headquarters address to another province or centrally-run street or changing the headquarters address to another district-level area but in the same province or centrally-run street, changing the direct tax authority:

Taxpayers submit change documents to the directly managing tax agency (the tax agency where they move) to carry out tax procedures before registering the change of headquarters address to the business registration agency.

Documents submitted to the tax office of the place of relocation, including: Declaration for adjusting and supplementing tax registration information, form No. 08-MST issued with Circular 86/2024/TT-BTC.

After receiving the Notice of the taxpayer’s relocation, form No. 09-MST issued with Circular 86/2024/TT-BTC of the tax authority of the place of relocation, the taxpayer shall register a change of headquarters address at the business registration agency in accordance with the law on business registration.

Consulting service on procedures for notifying change in tax registration content of one-member limited company at Long Phan Consulting Company

Implementing the procedure for notifying changes in tax information registration content requires professional knowledge and experience in tax law.

Long Phan Consulting Company’s services include:

• Consulting on cases where tax registration content needs to be changed;
• Drafting documents to change tax registration;
• Authorized representative submits documents to a competent state agency;
• Monitor and receive results of tax registration changes;
• Consulting on updating information after changes.

Long Phan Consulting Company with a team of experienced experts will provide comprehensive consulting services on the above procedures for businesses.

Frequently asked questions about notice of change in tax registration content of one-member limited company

Below are some frequently asked questions, please refer to:

Besides changing the headquarters address, what specific examples of modifications require a one-member LLC to update its tax registration?

In addition to changing the head office address, adjustments such as changing the company’s legal representative, business lines or charter capital also require notification to the tax authority.

Can you elaborate more on the process of filing a tax registration change notification electronically?

To file online, you typically need to visit the National Business Registration Portal, create an account or log in, fill out forms electronically, upload the necessary scanned documents, and file digitally. You will receive an electronic receipt after successful submission.

What are the consequences if a company fails to notify the tax authorities of changes in its registration information within the prescribed time limit?

Failure to notify tax authorities of changes within the prescribed deadlines may result in administrative penalties, including fines.

Are there any fees related to the procedure for notifying changes in tax registration content?

Currently, there is usually no government fee for filing notice of change in business registration and tax registration information. However, this may change depending on legal updates.

What should a company do if there are inaccuracies or errors in the certificate of change of registration information that has been issued?

If there are discrepancies, the company should immediately contact the Business Registration Office where the application was submitted, provide evidence of errors and request adjustments or reissue of the certificate.

In the context of documentation requirements for companies operating under an Investment License or Investment Certificate, what is considered a “document of equivalent legal value”?

“Documents with equivalent legal value” refer to official documents issued by competent authorities, which have a similar legal purpose to an Investment License or Investment Certificate, such as a project approval decision or other investment-related licenses.

Conclude

Notification of change in tax registration content of one-member limited company is a procedure that businesses need to follow in accordance with regulations when there is a change in tax registration information. Customers need to clearly understand the cases where changes must be notified, prepare complete documents and follow the correct procedures according to the law. Contact Long Phan Consulting Company immediately via the hotline 1900636389 for professional consulting support on procedures for notifying changes in tax registration content, helping businesses comply with the law and avoid arising risks.