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Regulations on settlement of complaints to tax authorities (ENG)

October 14, 2015

Providing information on the contents of Enterprise Registration:

  • The Business Registration Department (“BRD”) sends the information on Enterprise Registration and changes on the contents of Enterprise Registration to the tax authorities, statistical offices, labor authorities, social insurance authorities. These authorities use the information on Enterprise Registration provided by the BRD and are not allowed to request the Enterprises to provide information that was already notified by the BRD.
  • Organizations and individuals may request and must pay a fee to obtain the information on the contents of the Enterprise Registration, legal status and financial statements of the Enterprise through the National Enterprise Registration Portal or directly at the BRD or through the Ministry of Planning and Investment.

The Enterprise’s seal:

  • The enterprises have the right to decide the format, content and the number of the seals of the Enterprises, branches or Representative Office. The enterprises may have many seals with the same format and content.
  • Before using, changing, disposing the seal, changing the number of the seals of the Enterprise, branches or Representative Office, the enterprises have to send a Notice to the BRD where the Enterprise, branches, Representative Office are located at to publish the Notification of the sample of Enterprise’s seal on the National Enterprise Registration Portal.

Notification on changes to the registered tax information

  • In cases where the Enterprises change their registered taxinformationwithout changing the contents of Business Registration, the Enterprises have to send the Notifications to the BRD where the Enterprises are located.
  • The BRD receives such Notifications, and inputs the data into the National Information System on Enterprise registration for transferring information to the database of the General Department of Tax.

Source: http://www.gt.com.vn/download.php?info=publications&submenu=455

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