Question:
My company, a limited liability company, needs to register to change the company address from Hanoi to Ho Chi Minh City on the Enterprise Registration Certificate (ERC) and the Investment Registration Certificate (IRC). What we need to do?
Answer:
To change the company address, the company needs to complete the following steps:
- Fulfill tax liabilities at the tax authority in Hanoi: Before submitting the application to change the registered office to the business registration authority, the Company must check its tax liabilities at the current local tax authority and complete them (if any). Therefore, the Company needs to contact the tax authority in Hanoi to carry out the procedures with the tax authority related to the relocation according to the tax laws. Additionally, it's important to note that undergoing procedures at the tax authority may lead to an inspection of the company's main office. (clause 1, Article 47 of Decree 01/2021/ND-CP)
- Register the change of address on the ERC: After fulfilling tax liabilities at the tax authority in Hanoi, the Company can submit an application to register the change of address on the ERC at the Department of Planning and Investment of Ho Chi Minh City. (clause 2, Article 47 of Decree 01/2021/ND-CP)
- Register the change of address on the IRC: After completing the registration of the change of address on the ERC, the Company can submit an application to register the change of address on the IRC at the Department of Planning and Investment of Ho Chi Minh City. In this step, the company should note the following points:
(i) According to SB Law’s practical experience, currently, business registration authorities are very strict in monitoring and evaluating project implementation reports. They will not approve adjustment applications if the Company fails to comply with reporting requirements. Therefore, it is advisable for the Company to submit project implementation reports while waiting to settle tax liabilities to avoid prolonging the procedure. Additionally, failure to fully comply with reporting requirements may result in administrative penalties.
(ii) The Company must have a lease contract at the desired address in Ho Chi Minh City, and this location must have a suitable purpose for the Company's business activities.
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