1. Procedures for Termination of Branch Operations
Step 1: Tax Finalization
Before notifying the termination of a branch, the enterprise must complete tax deregistration procedures and fulfill all outstanding tax obligations with the tax authority in accordance with tax regulations.
Step 2: Submission of Application for Termination of Operations
(i) Termination of a Domestic Branch
Within 10 days from the date of the decision on termination of branch operations, the enterprise must submit the required dossier specified in Section 2 below to the provincial-level business registration authority where the branch, representative office, or business location is located.
Note: Prior to terminating a branch, the enterprise must complete procedures for termination of all business locations affiliated with that branch at the provincial-level business registration authority where such business locations are located.
(ii) Termination of an Overseas Branch
The termination of an overseas branch shall be carried out in accordance with the laws of the country where the branch is located.
Within 30 days from the official date of termination of the overseas branch, the enterprise must send a written notification of such termination to the provincial-level business registration authority where its head office is registered.
Online Registration
For applications submitted electronically, the applicant shall use an electronic identification account to access the National Business Registration Portal, declare information, upload electronic documents, digitally sign or electronically authenticate the application, and pay the prescribed fees and charges in accordance with the procedures on the Portal.
Note: Both the authorizing party and the authorized person must complete electronic authentication for enterprise registration purposes. If electronic authentication is interrupted, the authorizing party may complete the authentication process after the registration has been granted.
2. Required Documents
(i) Dossier for Termination of Domestic Branches, Representative Offices, and Business Locations
- Notice of termination of operations of a branch, representative office, or business location (Form No. 28, Appendix I issued together with Circular No. 68/2025/TT-BTC).
- Copy or original of the resolution or decision on termination of operations:
- Issued by the owner in the case of a single-member limited liability company;
- Issued by the Members’ Council in the case of a multiple-member limited liability company or partnership;
- Issued by the Board of Directors in the case of a joint-stock company.
(ii) Dossier for Termination of Overseas Branches and Representative Offices
- Notice of termination of operations of an overseas branch or representative office (Form No. 29, Appendix I issued together with Circular No. 68/2025/TT-BTC).
(Article 66 of Decree No. 168/2025/ND-CP)
(iii) Authorization Documents
Authorization to an Individual
- Power of Attorney granted to the individual. Notarization or certification is not required.
Authorization to an Organization
- Copy of the service agreement or authorization agreement with the organization;
- Letter of introduction or assignment document authorizing a specific individual to carry out the procedure.
Authorization to a Public Postal Service Provider
The postal employee must submit:
- A copy of the application dispatch receipt issued by the public postal service provider, bearing signatures of both the postal employee and the authorized signatory of the registration documents.
Authorization to a Non-Public Postal Service Provider
- Copy of the authorization agreement with the service provider;
- Letter of introduction or assignment document authorizing the individual directly handling the procedure.
(Article 12 of Decree No. 168/2025/ND-CP)
3. Methods of Submission
The enterprise founder or an authorized representative may submit the application through one of the following methods:
- Direct submission to the business registration authority;
- Submission via postal service;
- Online submission through the electronic information system.
(Article 94 of Decree No. 168/2025/ND-CP)
4. Processing Time
- For termination of domestic branches, representative offices, or business locations: 05 working days from the receipt of a valid dossier.
- For termination of overseas branches, representative offices, or business locations: 03 working days from the receipt of a valid dossier.
5. Competent Authority
Applications for termination of branch, representative office, or business location operations shall be submitted to the provincial-level business registration authority, specifically:
- The business registration authority under the Department of Finance of the relevant province or centrally governed city, for enterprises, branches, representative offices, and business locations located within its jurisdiction.
- The Management Board of a High-Tech Park, for enterprises, branches, representative offices, and business locations located within a high-tech park.
6. Fees
No fee is payable.
7. Requirements and Conditions
Before notifying the termination of operations of a branch, representative office, or business location, the enterprise, branch, or representative office must register with the tax authority and complete all tax obligations in accordance with applicable tax laws.
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