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What a representative office may and may not do

Under article 44 of Luật Doanh nghiệp 2020 (the Law on Enterprises), a văn phòng đại diện (a representative office) is a dependent unit of the enterprise, tasked with representing the enterprise's interests under authority and protecting those interests. It does not carry out the enterprise's trading functions.

The Law on Enterprises does not list each thing a representative office may do: it acts within the authority the enterprise gives it, for instance liaison, marketing and partner relations, and it does not sell goods or provide paid services, because it does not carry out the enterprise's trading functions. If the company wants to sell directly, provide services or issue invoices locally, it needs a branch or a subsidiary rather than a representative office.

Naming a representative office correctly

Under articles 40 and 44 of Luật Doanh nghiệp 2020, the name of a representative office has two parts: the phrase "Văn phòng đại diện" and the full name of the parent company. For example: Văn phòng đại diện Công ty TNHH Dịch vụ Sao Việt tại Quy Nhơn.

The name must be in Vietnamese, may include numerals and symbols, and must not contain wording contrary to public decency. It must not duplicate or be confusingly similar to another representative office of the same company, or to a subsidiary. Wrong examples: giving only the parent company's abbreviation without the full name, or omitting the phrase "Văn phòng đại diện".

You may also register a foreign-language name, translated from the Vietnamese, and an abbreviation, provided they are not confusing with another organisation. The place name placed after the parent company's name must be where the representative office is, and may be a province or city, or something more specific, according to the administrative units currently in force.

What the file contains

The enterprise prepares the following documents:

- The application to register representative office operations, on Mẫu số 17 (form 17) issued with Thông tư số 68/2025/TT-BTC (Circular 68/2025 of the Minister of Finance, dated 1 July 2025).

- A copy of the decision and of the minutes of the meeting on establishing the representative office.

+ For a limited liability company with two or more members and for a partnership: the decision and minutes of the members' council.

+ For a joint stock company: the decision and minutes of the board of management.

+ For a single-member limited liability company: the decision of the company owner.

- A copy of a valid CCCD, identity card or passport of the person appointed to head the representative office. If the personal identification number has already been declared in the file, this copy need not be attached.

- A power of attorney for the person filing, if the company's legal representative does not file in person.

The file must be submitted within ten days of the decision to establish the representative office (clause 1 of article 30 of Nghị định 168/2025/NĐ-CP, Decree 168/2025).

Where to file, and the procedure

The file is submitted through the national business registration portal (https://dangkyquamang.dkkd.gov.vn). In Gia Lai, the authority that receives the file and issues the representative office operation registration certificate is Sở Tài chính tỉnh Gia Lai (the provincial Department of Finance), specifically its Phòng Doanh nghiệp và Kinh tế tập thể (Enterprise and Collective Economy Division), at 181-183 Lê Hồng Phong, Phường Quy Nhơn, telephone 0256.3903666. Since Sở Kế hoạch và Đầu tư was merged into Sở Tài chính, this is the single point of contact for enterprise and representative office registrations in the province.

A valid file is processed within three working days of receipt. Assembling the documents properly at the outset avoids the file being returned and the timeline stretching.

How to state the address of the representative office

The address must be within Vietnamese territory, identified by the administrative boundaries currently in force, and may not be in an apartment building unless the unit has a commercial designation. A representative office may be located in a province or city other than the parent company's head office.

State the house number, lane, alley or street, or the group, hamlet or village; the commune or ward name; and the province or city. Since 1 July 2025 the district-level administrative unit is no longer an intermediate tier in Gia Lai; an address now has two levels only, commune or ward, and province. Where there is no house number or street, state the group, area or hamlet accordingly. Telephone, fax, email and website are not compulsory.

Which taxes a representative office pays

Lệ phí môn bài (the annual business licence fee): its collection ended on 1 January 2026 under clause 7 of article 10 of Nghị quyết 198/2025/QH15, so a representative office neither declares nor pays it. Since 1 January 2026 enterprises no longer pay the thuế môn bài (the annual business licence fee): it has been abolished.

Thuế GTGT (value added tax) and thuế TNDN (corporate income tax): not payable if the representative office generates no revenue. If it does trade, selling goods or providing services, it declares and pays as a dependent unit of the parent company.

Social, health and unemployment insurance: compulsory social insurance and unemployment insurance apply to staff on employment contracts of one full month or more. As a share of the salary on which social insurance is based, the enterprise pays social insurance of 17% (3% sickness and maternity, 14% retirement and survivors), health insurance of 3% and unemployment insurance of up to 1%; the employee pays social insurance of 8%, health insurance of 1.5% and unemployment insurance of up to 1%. Occupational accident and disease insurance is paid separately under the occupational safety law. Monthly contributions are due by the last day of the following month.

Even where no tax is payable, the representative office must still file, so as not to be penalised for failing to report.

The representative office service at Tư Vấn Sao Việt

All you need to provide is a notarised copy of the CCCD or passport of the head of the representative office. Tư Vấn Sao Việt drafts the whole file, brings it to you to sign, files it with Sở Tài chính tỉnh Gia Lai and delivers the operation registration certificate to you.

Registering a representative office for an enterprise already in operation costs 1.500.000 đồng, all-inclusive. The result takes about three working days. There is an express package that returns the licence in one day, with the surcharge agreed case by case. Call 0917 097 906 (phone or Zalo) for free advice on the name, the address, the file and the representative office's tax obligations.

The process

1. Prepare the file Draft the notice on Mẫu số 17 - Phụ lục I issued with Thông tư 68/2025/TT-BTC of 1 July 2025, with the meeting minutes and the decision, a copy of the representative office head's legal document where no personal identification number is declared, and a power of attorney if there is one.
2. File it File through the national business registration portal, to Sở Tài chính tỉnh Gia Lai, Phòng Doanh nghiệp và Kinh tế tập thể.
3. Collect the result Receive the representative office operation registration certificate if the file is in order.