Firstly, the address of the head office of an enterprise is one of the contents recorded on the Certificate of Business registration, according to Article 29 of the Law on Enterprises 2014.
Accordingly, if the enterprise moves its office to another place, the head office address is changed, the enterprise is obliged to register to change the content of the business registration certificate within 10 days from the date of change for the business registration agency as stipulated in Article 31 of the Law on Enterprises 2014.
Penalty for late notice
When there is a change that is beyond 10 days as prescribed by law, the enterprise has not carried out the registration procedures for the change of the head office address, the enterprise may be administratively sanctioned with the lowest amount of VND 1,000,000 and the maximum is VND 15,000,000, depending on the number of overdue days that the enterprise delays in complying with the provisions of Article 25 of Decree 50/2016 / ND-CP.
Thus, in the case of a change of head office, the enterprise must carry out the change registration procedures within 10 days from the date the change arises.
Note, for businesses that change their address of headquarters that leads to changes in the direct management tax authorities, such as:
- The enterprise changes its head office address to another province or centrally run city.
- Enterprises managed by the Tax Sub-Department change the address of their head office in the same province, city directly under the Central Government but different from the district, city directly under the province.
Then, the enterprise must submit the tax registration information adjustment declaration (form No. 08-MST issued together with Circular 95/2016 / TT-BTC) to the tax agency that is directly managing them.
After that, new registration procedures to change business registration information are carried out with the Business Registration Office where the enterprise intends to move.