According to Clause 2, Article 40 of Decree 168/2025/ND-CP, the dossier includes:

a) The application for registration of changes to enterprise registration content using Form No. 12, Appendix I, issued together with Circular 68/2025/TT-BTC.

b) A copy or the original of the resolution or decision of the company owner for a single-member limited liability company; of the Members’ Council for a multi-member limited liability company or partnership; or of the General Meeting of Shareholders for a joint-stock company, regarding the change of the company’s head office address.

If the legal representative authorizes another person to carry out the procedure to adjust the Enterprise Registration Certificate, a Power of Attorney must be submitted together.

If the new address does not yet have a house number or street name, a written confirmation from the People’s Committee of the commune stating that the address has not been assigned a house number and/or street name must be submitted.

The dossier for changing the company’s head office address on the Enterprise Registration Certificate must be submitted to the Business Registration Office under the Department of Finance of the province/city where the enterprise’s new head office is located.

Yes. The enterprise must complete tax finalization procedures at the previous tax authority and notify the new tax authority of the relocation. VPL will represent the enterprise in dealing with both tax authorities to ensure that business operations are not disrupted due to overlaps or inconsistencies between the two authorities.

The documents for tax finalization to change the head office address include:

– The tax registration information adjustment and supplement declaration using Form No. 08-MST issued together with Circular 86/2024/TT-BTC.

– An official letter requesting tax finalization.

– A certified copy or a copy stamped with the company’s seal at the upper left corner of the Enterprise Registration Certificate.

The enterprise must provide all accounting documents from the most recent tax finalization up to the time of submission, such as financial statements, invoices, contracts, tax declarations, etc. VPL will provide a detailed list of the documents the enterprise needs to submit to the tax authority.

Upon receiving the Notification of taxpayer address relocation according to Form No. 09 issued together with Circular 86/2024/TT-BTC, the enterprise must submit the address relocation notification dossier to the new tax authority, including:

– Registration document for the taxpayer’s address change with the tax authority at the new location, using Form No. 30/ĐK-TCT issued together with Circular 86/2024/TT-BTC.

– A certified copy or a copy stamped with the company’s seal at the upper left corner of the Notification of taxpayer address relocation (Form No. 09) issued by the previous tax authority.

– A certified copy or a copy stamped with the company’s seal at the upper left corner of the Enterprise Registration Certificate.

No. If the enterprise still has unpaid tax debts, after tax finalization, the information will be transferred from the previous tax authority to the new tax authority, and the enterprise will continue to fulfill its tax obligations at the new tax authority.

The company’s address is one of the pieces of information displayed on e-invoices. When the address changes, the enterprise must update the new address in the e-invoice system to ensure the invoice information is accurate.

The dossier for registering a change of head office address on the Enterprise Registration Certificate does not include the lease agreement; therefore, the enterprise does not need to submit the lease agreement.

If the address information on the company seal has changed, the enterprise needs to engrave a new seal to ensure consistency across all company documents. VPL provides support for seal engraving according to the standard template.