Hộ kinh doanh cá thể là gì? Quy định về hộ kinh doanh cá thể

What is a sole proprietorship? What are the characteristics of a household business? Latest regulations on individual business households? Business registration procedures?

Currently, excluding large enterprises such as joint-stock companies, limited liability companies, private enterprises.., small-scale business such as individual business households is a indispensable part of the national economy. With a small, medium and large scale, the form of household business is currently very popular and brings a lot of income to people. So what is a sole proprietorship?

1. What is an individual household business?

According to Article 79 of Decree 01/2021/ND-CP, there are regulations on enterprise registration as follows:

A business household is registered and established by an individual or members of a household and is responsible with all his/her assets for the household’s business activities. In case household members register business households, they shall authorize one member to act as the business household representative. Individuals registering business households, the person authorized by household members to act as the business household representative is the owner of the business household.

Households engaged in agriculture, forestry, fishery, salt production, and those selling street goods, snacks, trips, mobile businesses, seasonal businesses, and service providers with low incomes are not required to register a household business. In the case of business lines, business lines with conditional investment and business, the People’s Committees of the provinces and centrally-run cities shall prescribe the low-income levels applicable in the locality.

2. Characteristics of household business:

– No legal status and own seal;

– Registration of individual business households can be individuals or households;

– Individual households are only allowed to do business at one location;

– Allowed to employ no more than 10 employees.

Individual business households owned by an individual

In the case of an individual business household owned by a single individual, this individual is also the person who decides all matters related to the individual business household, such as: deciding on business registration. , carry out business activities or terminate the existence of business households.

see more: What should be kept in mind when opening an individual business household?

Of course, the owner of the business household is the only one who bears all financial obligations to the State, including all profits and risks of the individual business household.

Individual household business owned by one household (Household Business)

For individual business households owned by one household, this household must appoint a representative. This representative will represent the household to perform the rights and obligations of the household.

However, the representative is not responsible for other family members. Profits as well as risks will be divided among household members according to agreement of all members.

3. Latest regulations on individual business households:

About registered subjects

According to Article 79 of Decree 01/2021/ND-CP, the subjects entitled to establish individual business households are individuals and household members who are Vietnamese citizens from full 18 years of age, have the full civil action.

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The representative of household members whose name is on the business license is the owner of the business household.

One person can only name one business household, nationwide. If this person has been the owner of a business household before, even though he has not been in business for a long time but has not yet dissolved, he cannot register his name on the new household business (if he wants to register a new household business, dissolution of old business households).

see more: What is a business owner? Can an individual business owner establish a company?

About the business registration location

Business location of a business household is the place where the business household conducts business activities. A business household may conduct business at many locations, but must choose one location to register its head office and notify the tax administration agency or market management agency where it conducts its operations. business for the remaining business locations.

In case this address is a rented or borrowed house, it is necessary to verify clearly at this address, has anyone established a HKD here before? If so, have they dissolved this household? To verify this, it is necessary to ask the landlord to go to the District People’s Committee to ask. In case there is a business household that has not been dissolved, the owner can request the dissolution of this business household to the District People’s Committee on the grounds that the owner of the business household has left and is no longer operating here.

– The registered address of the business household must not be an apartment building (except for the case of a business household for the purpose of renting a house to live in).

– If the address is located in the planning area of ​​the State, it is not allowed to establish a business household.

About charter capital when registering individual business households

Currently, the law does not stipulate minimum or maximum capital for business households. Therefore, how much capital is registered depends on the ability of each person and the size and industry the registrant is aiming for. However, it should be noted: HKD’s liability for risks is unlimited liability (responsibility for all acquired assets). Therefore, when deciding to register for HKD, it is necessary to consider the risk in the future. If the business does not go well, you are responsible for all the assets you have, not just the amount of capital you register.

In addition, business households should also register low capital, should not register high capital because tax authorities will rely on the following 3 conditions to apply a monthly flat tax rate for business households:

see more: What is stock tax? In which cases must the flat tax be paid?

  • High or low capital;
  • This business location is located in a busy area, has a favorable location, frontage or in an alley;
  • Goods of this household business are subject to good sales ability or not.
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You can see more about taxes and how they are calculated for sole proprietorships, which often depend on annual revenue rather than a fixed rate.

Regarding the maximum number of employees of the household business

The maximum number of employees that an individual business household is allowed to use is 9 employees. From 10 employees or more are required to convert to operating in the form of an enterprise to avoid being handled by the authorities.

4. Business household registration procedures:

A business household registration dossier includes:

– Application for business household registration;

– Legal documents of the individual for the owner of the business household, the household member registering the business household in case the household members register the business household;

– A copy of the minutes of the meeting of household members on the establishment of the business household in case the household members register as a business household;

– A copy of the household member’s authorization letter for one member to be the owner of the business household, in case the household members register as a household business.

see more: Can individual business households issue red invoices?

Upon receipt of the application, the business registration authority of the district shall hand over the receipt and issue a certificate of business household registration to the household business within 03 working days from the date of receipt of a valid application.

In case the application is invalid, within 03 working days from the date of receipt of the application, the business registration authority of the district must notify in writing the applicant or the person establishing the business household. The notice must clearly state the reason and the request to amend and supplement the dossier (if any).

If, after 03 working days from the date of submission of the business household registration application, the certificate of business household registration is not received or the notice of request for amendment and supplementation of the business household registration dossier is not received, the the founder of a business household or a business household has the right to make complaints and denunciations in accordance with the law on complaints and denunciations.

Periodically on the first working week of every month, the business registration authority of the district shall send the list of business households registered in the previous month to the tax authority of the same level, the business registration office and the specialized management agency at the same level. conscious.

Name the business household

Household business has its own name. The name of a business household consists of two elements in the following order:

The phrase “Household business”;

– The name of the business household.

see more: Do individual business households need to have input invoices?

The proper name is written with the letters of the Vietnamese alphabet, the letters F, J, Z, W, may be accompanied by numbers and symbols.

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Do not use words and symbols that violate the historical, cultural, ethical and fine traditions of the nation to name a business household. Business households are not allowed to use the terms “company”, “enterprise” to name the business household. The proper name of a business household must not coincide with the proper name of a business household registered within the district.

Business lines of business households

When registering for establishment, registering for change in business household registration information, the business household must write the business lines on the Application for business household registration, and the Notice of changes in business household registration information. The business registration authority of the district shall record information about business lines on the Certificate of Business Household Registration.

Business households are entitled to conduct conditional business lines from the time they fully meet the conditions prescribed by law and must ensure that they are satisfied throughout the course of operation. The state management of business lines subject to conditions of investment and business and inspection of the observance of business conditions by business households falls under the competence of specialized agencies in accordance with specialized laws.

In case the business registration office of the district receives a document from a competent authority that the household business is in a conditional business line, but does not fully satisfy the conditions as prescribed by law. The business registration authority of the district shall issue a notice requesting the business household to suspend its conditional business lines, and at the same time notify the competent state agency for handling according to regulations. under the law.

List of occupations to note when registering

List of occupations requiring a practicing certificate:

see more: The latest application form for individual business household registration 2022

  • Legal service business;
  • Trading in medical examination and treatment services and pharmaceutical business;
  • Trading in veterinary services and trading in veterinary drugs;
  • Business in construction planning design, construction survey, work construction design, construction supervision;
  • Auditing service business;
  • Trading in securities brokerage services;
  • Producing, processing, bottling, packing, trading in plant protection drugs;
  • Trading in steam sterilization services;
  • Design of means of transport;
  • Buying and selling relics, antiquities and national treasures;
  • Business accounting services;

List of industries that need to be physically inspected before granting a business household registration certificate:

  • Pawn service;
  • Accommodation services, houses for rent;
  • Internet service;
  • Karaoke Service;
  • Trading in liquefied petroleum gas.

Conclusion: Registering an individual business household is, in general, simpler than setting up an enterprise because it is less constrained to a certain framework. But when it comes to the process, there are more obstacles. Because there is a framework, there is a regulatory document, and without a framework, it depends on the human factor.

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