I. Current situation of changing branch addresses
The process of changing a branch address may involve dependent units of an enterprise, cooperative, economic organization, or other organizations. This article focuses on changing the address of a dependent branch of a business that registers taxes through the one-stop mechanism along with enterprise registration in accordance with the Law on Enterprise, as this is the most common type of branch today.
In reality, changing a branch address during business operations is very common to meet the company’s needs. However, there are existing issues such as:
- The branch has already changed its address in practice, but the company fails to register this change with the business registration authority and tax authority, as required by current regulations.
- Some branches are not operating at their registered addresses from the start. To reduce rental costs, many companies choose to rent virtual offices at a low cost (from 300,000 VND to 500,000 VND/month) just to display the branch signboard, while the actual activities occur elsewhere—often in locations such as apartments or collective housing, which do not meet the conditions for branch registration. This poses legal risks if tax or business registration authorities conduct surprise inspections and find the branch is not operating at its registered address, which can lead to administrative fines or revocation of the branch’s operation certificate.
II. Legal regulations on changing branch addresses
Understanding the current legal framework for changing a branch address includes:
1. Definition of the change in branch address
Current laws do not provide a specific definition of changing a branch address. Based on relevant provisions in the Law on Enterprise 2020, it can be understood as relocating a company’s branch from its current address to a new one.
2. Dossier and procedure for changing branch address that results in change of tax authority
Documents to be submitted to the departing tax authority include:
- Tax registration information amendment form (Form 08-MST) issued under Circular No. 105/2020/TT-BTC.
(According to Point a, Clause 2, Article 10 of Circular 105/2020/TT-BTC)
Documents to be submitted to the business registration office include:
- Notification of changes in branch operation registration details;
- Power of attorney for the authorized representative;
- Copy of ID card/citizen ID of the authorized person.
(According to Clause 1, Article 12; Clause 3, Article 62 of Decree 01/2021/ND-CP)
Procedures for changing the branch address leading to a change in the tax authority in charge is as follows:
*Procedures for changing tax registration information at the tax authority includes the following steps:
Step 1: Submitting the change dossier for tax registration information at tax authority
- Submit the tax information amendment dossier to the current tax authority (where the branch is moving from) before registering the new address with the business registration office.
Step 2: Process the dossier by tax authority
- Within 5 working days after issuing an inspection report (in case of direct inspection at the head address) or 7 working days from receiving the dossier (if inspection is not required), the tax authority issues a Notice of Taxpayer Relocation (Form 09-MST) as per Circular 105/2020/TT-BTC and Decree 126/2020/ND-CP.
(According to Point a Clause 2 Article 11 Circular No. 105/2020/TT-BTC)
*Procedures for changing branch address at the business registration authority include the following steps:
- Step 1: Submit application for change of branch address
+ After receiving the notice of the taxpayer's change of location form No. 09-MST from the tax authority, the taxpayer submits the application for change of branch address to the Business Registration Office where the branch moves to.
- Step 2: Process the application for change of branch address
+ The Business Registration Office where the branch moves to issues a Receipt, checks the validity of the application, changes the branch's registration information in the National Database of Business Registration and issues a Certificate of registration of branch operation within 03 working days from the date of receipt of valid application.
(According to Clauses 1, 2, 3, Article 62 of Decree No. 01/2021/ND-CP)
3. Dossier and procedures for changing branch address without changing tax authority
When the change of address does not involve a change in tax authority, the company only needs to submit:
Documents submitted to the business registration office:
- Notification of change of branch operation information;
- Power of attorney for the authorized person;
- Copy of citizen ID of the authorized person.
(According to Clause 1 Article 12; Clause 3 Article 62 of Decree 01/2021/ND-CP)
Step-by-step procedures:
- Step 1: Submit the change dossier for address to the local Business Registration Office;
- Step 2: The Office will issue a receipt, verify the documents, update the information in the national database, and issue a new certificate within 3 working days.
(According to Clauses 1, 2 Article 62 of Decree 01/2021/ND-CP)
III. Questions about changing branch address
1. Is it necessary to change the content of the enterprise registration certificate when changing the branch address?
Yes, it is necessary to update the information on the certificate of branch operation registration.
(Based on Article 62 of Decree 01/2021/ND-CP)
2. What is the duration for handling the procedure?
- If no change in tax authority, the procedure must be completed within 3 working days after receiving a valid dossier.
- If there is a change in tax authority, including time to change tax registration information (not including time for inspection, fine, explanation if arising, and time to draft, prepare documents and files):
+ Up to 5 working days after tax inspection (in case of direct inspection at the head address) or 7 working days from receipt of the dossier (if inspection not required), according to Circular 105/2020/TT-BTC;
+ Up to 3 working days for the Business Registration Office to process the new address change.
(According to Clause 2, Article 62 of Decree 01/2021/ND-CP)
3. Is it always necessary to notify the tax authority when changing the branch address?
No, it is only required if the change results in a change of the tax authority.
(According to Clause 1, Article 62 of Decree 01/2021/ND-CP)
IV. Legal advisory services on changing branch address
NGOC PHU LAW COMPANY LIMITED has experience in consulting and handling procedures related to changing branch addresses. Our services include:
- Receiving client information and needs;
- Guiding clients to prepare required documents;
- Drafting, representing, and assisting clients in submitting and modifying documents and working with competent authorities;
- Receiving and delivering results to clients upon completion.
The above is legal guidance from NPLAW on changing branch addresses. If you have any related questions, please do not hesitate to contact NPLAW via the contact information below:
