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 The
draft Circular designates DPI as the primary office responsible
for the business startup process, including issuing the company
registration certificate and returning the tax registration
certificate and the stamp carving permit. After receiving all of
the above documents, enterprises can then have their stamp made,
register their stamp, pay the fee and receive a stamp
registration certificate. This means that the tax registration
certificate, or tax code, would normally be issued before the
company stamp is made. According to Circular 10/2006/TT-BTC,
however, entrepreneurs are allowed to apply for the tax
registration certificate at the same time they are getting the
stamp made. This is contradictory, because the circular also
requires that the application for tax registration must be
stamped with the company chop. The new Circular should clarify
this issue.
To reduce the time and number of administrative visits that are
involved with starting a business, the drafting team should
consider: i) specifying each related department's
responsibilities; ii) outlining how officials should resolve
situations where they receive incomplete or incorrect
application documents in a more business-friendly,
customer-oriented manner towards entrepreneurs. The Circular
should stipulate that entrepreneurs will receive the company
registration certificate, tax registration certificate, stamp
sample certificate, and the stamp within fifteen days at most.
This target can be achieved if, after receiving a copy of the
company registration certificate and issuing the stamp carving
permit, the Department of Public Security proactively works with
the stamp carver to have the stamp made quickly. The DPI could
also collect the fees related to the stamp carving permit charge
and making the stamp when the entrepreneur first submits his
application to the business registration office. This way, when
the stamp is ready, the entrepreneur can go to the Department of
Public Security just once to pick up both the stamp registration
certificate and the chop itself (eliminating the need for a
stamp carving permit altogether). Then he simply has to go to
the DPI to pick up the company and tax registration
certificates.
Mr. Pham Dinh Tong,
Head of the Business Registration Office,
Department of Planning and Investment, Binh Dinh province
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The Circular tries to fulfill the Prime Minister's requirements
related to business startup: streamlining unnecessary steps,
abolishing unneeded paperwork and minimizing the time and costs
for entrepreneurs. According to the latest draft of the
Circular, DPI will be the single access point at which
entrepreneurs submit business startup applications and pick up
the relevant registration certificates and permits. The draft
Circular also simplifies application forms and reduces the
limits on processing time taken by the three relevant
departments. In order to cut down business startup processing
time even further, the Circular could focus on reducing the
periods associated with company and tax code registration. It
can offer entrepreneurs the option of either using the company
registration certificate to proceed with the stamp and tax
registration on their own or of doing so through the business
registration office. In those provinces that have the
appropriate information and communications technology to connect
the registration offices with the tax and stamp registration
offices, startup procedures could be designed as follows: after
receiving the company registration information, i) the Taxation
Department processes the tax code application and send it back
to the registration office; ii) simultaneously, the Department
of Public Security issues the stamp carving permit and send it
directly to the stamp carver as specified by the entrepreneur in
his application). Within three days, the entrepreneur (or a
legitimate proxy) would be able to: i) submit a copy of the
company registration certificate and pay related fees; and ii)
pick up both the chop itself and the stamp registration
certificate from the Department of Public Security.
Mr. Vu Ba Dac, Deputy Director
Department for Public Administration and Social Security,
Ministry of Public Security
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