During business operations, changing the company's headquarters address to another district/county is a common need of many businesses. However, this is a more complicated procedure than changing the address in the same district, because it involves transferring the tax authority and requires many different administrative steps.

GT Law provide Full service to change company address to another district, supporting businesses to carry out procedures quickly, accurately and in accordance with legal regulations. We are committed to simplifying all processes, helping businesses save time, costs and focus on business operations.

Some regulations on company headquarters address

Business headquarters must meet a number of conditions according to legal regulations:

• Must be located in Vietnam.
• If the address is located in a place without a house number or street name, confirmation from the local authorities that the address does not have a house number or street name is required, and this document must be submitted with the business registration application.
• Do not locate your company headquarters in a condominium or apartment building that is used for residential purposes. If it is located in an office building or apartment building that is used for commercial purposes, you need to carefully check the legal documents of the location.

Procedures for changing company address to another district

When changing the company headquarters to another district (same province/city), the enterprise needs to carry out procedures with both the Business Registration Office (Department of Planning and Investment) and the Tax Office (Tax Department managing the place of departure and place of destination).

Note: For businesses managed by the Tax Department (for example: foreign-invested companies, real estate companies, etc.), changing the address to another district will not change the tax authority in charge. In that case, the procedure will be simpler, similar to changing the address in the same district, just need to submit the application to the Department of Planning and Investment.

For businesses managed by the Tax Department (most businesses), the process will include the following 3 main steps:

Step 1: Carry out procedures at the tax office (old district)

Enterprises need to contact the tax officer in charge to determine whether they need to make a tax settlement or just need to complete the tax closing procedure to transfer the district.

1. Tax settlement procedures (if required):
   • The tax authority will conduct an inspection of all invoices, documents, and accounting books from the most recent settlement date to the present.
   • The purpose is to review errors and irregularities that may reduce the amount of tax payable.
   • Tax settlement when changing districts is becoming more and more popular in many localities, especially for businesses that generate revenue.
2. Procedures for closing district transfer tax (if required):
   • Enterprises must submit additional/resubmit all missing/incorrect tax declarations and reports (if any) up to the time of district transfer.
   • Pay all taxes, late payment fees, and fines (if any).
   • If you have used up all the paper personal income tax deduction vouchers, you must submit a document to cancel the voucher.
3. Submit application for district transfer to the old tax authority:
   • Tax registration information adjustment declaration (Form 08-MST).
   • Copy of Business Registration Certificate (no notarization required).
   • Power of attorney (if the legal representative does not submit in person).
   • Copy of CCCD/ID card of authorized person.
   • Processing time: From 10 – 15 working days. After completing the tax settlement/finalization procedures, the tax authority will issue a notice of the taxpayer's change of business location (Form 09-MST).

Step 2: Change company address at the Department of Planning and Investment

After receiving the notice of completion of tax obligations or Form 09-MST from the old tax authority, the enterprise shall carry out the procedure of changing business registration at the Business Registration Office (Department of Planning and Investment) where the new headquarters is located.

1. Company address change records to another district:
   • Notice of change of business registration content (regarding change of address).
   • Decision of the owner (for LLC with 1 member, private enterprise); or Minutes of meeting and Decision of the Board of members (for LLC with 2 members or more, partnership); or Minutes of meeting and Decision of the General Meeting of Shareholders (for joint stock company).
   • Power of attorney (if the legal representative does not directly submit the application).
   • Notarized copy of CCCD/ID card of the authorized person submitting the application.
2. Procedures for submitting and processing documents:
   • Submit application online on the National Business Registration Portal or submit directly at the One-Stop Department - Department of Planning and Investment of the province where the head office is located.
   • Within 03 working days from receiving complete and valid documents, the Department of Planning and Investment will issue a business registration certificate with the new address.
   • The Business Registration Office will publish business information on the National Information Portal.

Step 3: Tax procedures at the tax office (new district)

• Submit Form 09-MST (issued by the old district/county tax authority) and a copy of the new business registration certificate (if required by the tax authority).
• Note: Not all Tax Departments of the new location require the submission of Form 09-MST and a copy of the business registration certificate. Enterprises should contact the tax officer in charge of the new district/county to find out in advance.

Procedures after changing company address to another district

After completing procedures with the Department of Planning and Investment and tax authorities, enterprises need to perform the following tasks to ensure continuous and legal operations:

• Stamp: Re-engrave a new seal if the content on the old seal has a district address.
• Company sign: Remake company sign with new address and hang at headquarters.
• Electronic invoice:
  • No need to close invoices, submit invoice usage reports, or cancel invoices.
  • Declare and submit Form 01/DKTĐ-HĐĐT to the tax authority in the new district/county to update the address on the electronic invoice.
  • Note: After submitting Form 01/DKTĐ-HĐĐT, the enterprise must temporarily stop issuing value-added invoices until receiving a notice of acceptance from the new tax authority.
• Social Insurance Agency:
  • In the old district: Report the reduction of social insurance for all employees and pay all outstanding social insurance debts (if any).
  • At the new district: Request a new unit code and complete procedures to report an increase in social insurance for employees.
• Bank account: Contact the banks where the company opened accounts to update the new address information.
• Types of contracts, websites, advertising materials: Update your new address on all contracts, agreements, websites, emails, business cards, promotional materials, and other legal documents.
• Notice to partners and customers: Promptly notify business partners, customers, suppliers of changes in location.

Penalties for failure to notify change of company address

When changing the company's headquarters without performing the notification procedures with the State Agency, the enterprise may be subject to administrative sanctions according to Article 44 of Decree 122/2021/ND-CP on violating the deadline for registering changes to the contents of the Enterprise Registration Certificate:

• Warning: Violation of time limit from 01 to 10 days.
• Fine from 3,000,000 to 5,000,000 VND: Violation of the period from 11 to 30 days.
• Fine from 5,000,000 to 10,000,000 VND: Violation of the period from 31 to 90 days.
• Fine from 10,000,000 to 20,000,000 VND: Violation of the deadline of 91 days or more.
• Fine from 20,000,000 to 30,000,000 VND: Do not register changes to the contents of the Business Registration Certificate.
• Remedy: Forced change of content of Business Registration Certificate.
• In addition, a business's tax code may be closed if the tax authority inspects and does not find the business operating at its old headquarters.

Service of changing company address to another district at GT Law

To save time, effort and avoid legal risks, using professional services is the optimal choice. GT Law is committed to providing a reputable, comprehensive service of changing company address to another district with many benefits:

• Free consultation: Comprehensive advice on related legal issues, the most optimal solution in terms of efficiency and cost.
• Prepare and submit application: On behalf of clients, draft and submit documents to both tax authorities and the Department of Planning and Investment.
• Track and get results: Closely monitor the progress of the application, resolve any issues that arise and receive results, delivering them to the customer.
• After service support: Free legal advice on issues related to address change (seal, invoice, social insurance, bank…).
• Transparent costs: Clear, all-inclusive quotes and no additional charges.

Customer profile to provide:

To make the process go smoothly, customers only need to provide the following simple information:

• Company tax code.
• Expected company address to move to (new address).
• Legal representative's identification documents (ID card/CCCD/passport).

Frequently asked questions when changing company address to another district

1. How many steps are there in the process of changing a company's address to another district? Usually includes 3 main steps: (1) Carry out tax procedures at the old district/county (tax finalization/tax settlement); (2) Change address at the Department of Planning and Investment; (3) Carry out tax procedures at the new district/county.

2. If the company address changes to another district, do I have to pay taxes? Depending on each case and the requirements of the local tax authority. Currently, many Tax Departments require businesses to finalize taxes when moving their headquarters to another district, especially for businesses that have generated revenue.

3. Can I get an invoice during the district transfer period? Before submitting Form 01/DKTĐ-HĐĐT to the new tax authority, the enterprise can issue electronic invoices normally. However, after submitting this form, the enterprise must temporarily stop issuing value-added invoices until receiving a notice of acceptance from the new tax authority.

4. How long does it take to complete the procedure for changing the company address to another district? The total time may be extended, including working time with the old tax authority (10-15 days), processing at the Department of Planning and Investment (3 working days), and post-change procedures. GT Law is committed to optimizing the implementation time for customers.

Contact GT Law now for free consultation and professional support for the procedure of changing your company address to another district!