Regulations on inter-agency coordination in settlement of procedures for registration of establishment of enterprises, grant of social insurance identification numbers and registration for use of invoices

09/11/2020 09:36 AM


The Government promulgated Decree No. 122/2020/ND-CP on prescribing inter-agency coordination in settlement of procedures for registration of establishment of enterprises, branches and representative offices, declaration of labor use, grant of identification numbers of units participating in social insurance, and registration for use of invoices of enterprises.

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Accordingly, this Decree prescribed the mechanism of coordination and association among state management agencies in settlement of procedures for registration of establishment of enterprises, branches and representative offices, declaration of labor use, grant of identification numbers of units participating in social insurance, and registration for use of invoices of enterprises.

After establishment, in case of change of relevant information, the enterprises, branches or representative offices in charge of registeration shall notify the business registration agency, social insurance agency or tax authority according to regulations of the Law.

Principles on inter-agency coordination

The Decree stipulates that the business registration agency is the focal point to receive dossiers and return the results of registration of establishment of enterprises, branches and representative offices, declaration of labor use, grant of identification numbers of units participating in social insurance, and registration for use of invoices of enterprises.

The inter-agency coordination among state management agencies is done through the mode of connecting and sharing digital data among information technology systems.

Labor state management agencies, social insurance agencies and tax agencies do not require enterprises, branches or representative offices to provide copies of their Certificates of business registration and Certificates of branch/representative office operation registration, enterprise registration information shared from the business registration agency, except for the name, enterprise identification number, branch or representative office when performing the related administrative procedures.

The process of inter-agency coordination

Regarding the process of inter-agency coordination among the business registration agency and the social insurance agency, the Decree stipulates that after granting registration of establishment of enterprises, branches and representative offices, the business registration agencies will share information about the Certificates of business registration, Certificates of branch/representative office operation registration, and information on the expected total number of employees, lines of business, and the payment method of social insurance premium of the enterprises, branches and representative offices for the social insurance agency.

When there is a modification in the contents of registration for enterprises, branches and representative offices, business registration agencies shall share information about the Certificates of business registration, Certificates of branch/representative office operation registration to the social insurance agency.

Enterprise ID numbers and branch/representative office numbers are used as identification numbers of units participating in social insurance.

Once an enterprise, branch or representative office pays social insurance premium, the social insurance agency shall share information about the number of employees paying premium to the business registration agency to perform state management of the enterprise after successful registration.

The inter-agency coordination between the business registration agency and the state management agency on labor is prescribed as follows: The business registration agency shares information about names, codes, addresses, the legal representative of the enterprise, the head of the branch, the representative office, the main line of business and the expected total number of employees of the enterprise, the branch or representative office to be established in the locality to the Division of Labor – War Invalids and Social Affairs or the Department of Labor – Invalids and Social Affairs (for enterprises in industrial zones) where the enterprise, branch or representative office is located and the Ministry of Labor – Invalids and Social Affairs to serve the state management on labor.

The inter-agency coordination between business registration agencies and tax agencies in registration for use of invoices is prescribed as follows: In case the application for registration of establishment of enterprises, branches or representative offices has been valid, the business registration agency shall share information on registration of establishment of enterprises, branches and representative offices and information on registration for use of invoices of enterprises and branches to tax offices.

Tax authorities shall share information about enterprise ID numbers and branch/representative office numbers, and decentralization of direct management tax authorities that are automatically generated by the Tax Registration Information System for the business registration agencies.

On the basis of information responded by the tax authority, the business registration agency shall issue a Certificate of business registration, Certificate of branch/representative office operation registration and a notice to the tax agency to the enterprises, branches and representative offices.

Enterprises and branches are responsible for ensuring the conditions for use of invoices according to the provisions of law.

The inter-agency coordination between labor state management agency and social insurance agency: VSS shares information on changes, increases and decreases in the number of employees in enterprises, branches and representative offices of the MOLISA through the National Public Service Portal. VSS and MOLISA have come to an agreement on this information sharing content.

The Government assigned the Ministry of Planning and Investment, the Ministry of Finance, the MOLISA and the VSS to be responsible for: building and upgrading the information technology system to implement the connection and sharing digital data between state management agencies according to the provisions of this Decree and relevant legal documents; Review, amend, supplement or cancel regulations and forms related to registration procedures for enterprises, branches and representative offices, declaration of labor use, grant of identification numbers of units participating in social insurance, and registration for use of invoices in accordance with provisions of this Decree.

Ministers, Heads of ministerial-level agencies, Heads of Governmental agencies, Chairmen of the People's Committees of centrally-affiliated cities and provinces are responsible for the implementation of this Decree.

The above provisions took effect from October 15, 2020./.

VSS