(Chinhphu.vn) – Ms. Nguyen Le Thuy's company is based in Ho Chi Minh City and at current her company wants to rent a warehouse in Ho Chi Minh City (no business functions, just gathering goods). All import and export activities are performed at the request of the head office in Ho Chi Minh City.

According to Ms. Thuy, the establishment of a warehouse in another province where the office is located will only need to carry out procedures for registration of the warehouse tax to the local tax office where the warehouse is located. Ms. Thuy would like to ask, what forms does her company have to submit to the tax authorities so that the warehouse is legal?

Regarding this issue, The Ministry of Finance has the following opinions:

Clause 2, Article 33 of the Decree No. 78/2015 / ND-CP dated September 14, 2015 of the Government on business registration that stipulates the notification of establishment of business location:

“The business location of an enterprise may be located outside its headquarters. An enterprise may only establish its business locations within the province in which its headquarters or branches are located. Within 10 working days from the date of establishment of business location, the enterprise shall send a notification to Business Registration Office. The notification shall contain:…”. 

Clause 2, Article 19 of the Ministry of Planning and Investment's Circular No. 20/2015 / TT-BKHDT dated December 1, 2015 on enterprise registration, which provides for additional data on enterprise registration in the national database on business registration:

“2. The Business Registration Office shall fully update data on enterprises, their affiliates, business locations from local database to the National Enterprise Registration Database and ensure the consistency between additional information and original information.”.

Based on the Appendix II-11 of the list of documents used in enterprise registration and business household registration (attached to the Circular No. 20/2015 / TT-BKHDT dated 1 December 2015 of the Ministry of Planning and Investment).

Pursuant to Article 12 of the Finance Ministry's Circular No. 95/2016 / TT-BTC dated June 28, 2004, on responsibilities, time limits and places for submission of dossiers of changing tax registration information of taxpayers:

“The amendments to tax registration shall be carried out in accordance with Article 27 of the Law on Tax administration, in particular: 

1. Enterprises shall apply for amendments to tax registration at the business registration authorities as prescribed in the Government's Decree on enterprise registration and prevailing documents….”.

Based on the above provisions, if an enterprise is established and operated under the Enterprise Law that have changes its information (to open more warehouses being business locations belonging to the company), the company must send notices to the Business Registration Office under the Department of Planning and Investment of Ho Chi Minh City according to the provisions of Clause 2, Article 33 of the Government's Decree No. 78/2015 / ND-CP dated September 14, 2015; Clause 2, Article 19 of the Ministry of Planning and Investment's Circular No. 20/2015 / TT-BKHDT dated December 1, 2015 and the declaration form attached to Appendix II-11 to the Finance Ministry's Circular No. 20/2015 / TT -BKHDT.

In case the enterprise is not registered as a business location, please contact the Department of Planning and Investment of Ho Chi Minh City for guidance and resolvment.