CHANGING THE COMPANY'S HEADQUARTERS ADDRESS WITHOUT THE NEED FOR TAX FINALIZATION PROCEDURES

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During business operations, a company may need to change its headquarters address for various reasons. When a company changes its main office address, it must carry out the procedure for registering the change of address with the Business Registration Office. So, what should the company be aware of when proceeding with this procedure? OTIS LAWYERS will provide legal information on the procedure for changing a company's headquarters address.

Conditions for the Company's Address

The company's address, also known as the company's headquarters address, is defined in Article 42 of the 2020 Law on Enterprises. The headquarters must be located on Vietnamese territory, serve as the company’s contact address, and be determined according to administrative boundaries. It must have a phone number, fax number, and email address (if available).

The headquarters cannot be located in an apartment building, on land designated for projects that have not yet been approved, on agricultural land, or in certain other specific cases. At the registered address, the company must display a sign with the following information: the company name, business registration number, and specific address.

The company's address must not be located in a collective housing unit or an apartment building as per Article 6 of the 2014 Law on Housing.

For certain conditional business sectors (such as medical examination and treatment services), in addition to meeting the requirement for a clearly defined company address not located in an apartment or collective housing unit, there are additional conditions that must be met, such as scale, area, and distance, as required by specialized laws.

Changing the Company's Address

The company's headquarters address is a key element in the Business Registration Certificate. Therefore, when a company changes its headquarters address, it also changes the content of the Business Registration Certificate. According to Article 30 of the 2020 Law on Enterprises, a company may change its address under the following circumstances:

  • Proactive Change: The company must register the change in the Business Registration Certificate within 10 days from the date of the change.
  • Change by Court or Arbitration Decision: The person requesting the registration of the change must submit the application to the competent Business Registration Office within 15 days from the date the court judgment or arbitration decision takes legal effect.

Procedure for Changing the Company's Headquarters Address Without the Need for Tax Finalization Procedures

When changing the company's address does not involve a change in the direct tax management agency, the company only needs to proceed with the procedure for registering the change in business registration content and does not need to carry out tax finalization procedures with the tax office.

A change in address that does not involve a change in the direct tax management agency occurs when the company moves from its registered location to a new address within the same district/city under the provincial jurisdiction.

The procedure for changing the headquarters address in this case is carried out according to the provisions of Decree 01/2021/ND-CP and the specific instructions in Decision 885/QD-BKHĐT. Specifically:

Required Documents

  1. Notification of Change in Business Registration Content signed by the legal representative of the company, following the form in Appendix II.1 of Circular 01/2021/TT-BKHĐT.
  2. Resolution or Decision by the company owner for a single-member limited liability company; or the resolution, decision, and a copy of the meeting minutes by the Board of Members for a multi-member limited liability company, a partnership, or the General Meeting of Shareholders for a joint-stock company regarding the change of the company’s headquarters address.
  3. Copy of the court judgment or arbitration decision that has taken legal effect in case the company's address is changed by court or arbitration decision (if applicable).
  4. Power of Attorney (if applicable).

Implementation Procedure

  • In case of direct registration or via postal service:
    1. The company submits the business registration change application to the Business Registration Office where the new headquarters is located.
    2. After receiving the application, the Business Registration Office will issue a receipt, check the validity of the application, and issue a new Business Registration Certificate according to regulations.
    3. If the application is not valid, the Business Registration Office will notify in writing the content that needs to be amended or supplemented within 3 working days from the date of receipt of the application.
  • In case of online registration using a public digital signature:
    1. The applicant submits the necessary information, uploads the electronic documents, and signs to authenticate the business registration change application online. They also pay the registration fee on the national business registration portal.
    2. The applicant receives a receipt of the business registration application.
    3. If the application meets the conditions, the Business Registration Office will update and issue the new registration. If the application does not meet the conditions, the Business Registration Office will send an electronic notice to the company requesting amendments or additional documents.
  • In case of online registration using a business registration account:
    1. The applicant uses a business registration account to submit the application following the process on the national business registration portal. If authorizing another party to carry out the procedure online using a business registration account, the power of attorney must include the contact information of the authorizer.
    2. The applicant receives an electronic receipt.
    3. The result (as mentioned above) will be issued.

For any questions or comments, please contact:
OTIS AND PARTNERS LAW FIRM
Office address: 2nd Floor, CT3 Building, Yen Hoa Park View Urban Area, No. 3 Vu Pham Ham Street, Yen Hoa Ward, Cau Giay District, Hanoi
Email: [email protected]
Hotline: 0987748111

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