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What Thông tư 121/2026/TT-BTC changes

On 21 August 2026 the Ministry of Finance issued Thông tư 121/2026/TT-BTC (Circular 121/2026), amending Thông tư 68/2025/TT-BTC on the forms used for enterprise registration and household business registration. The circular took effect on the day it was signed, 21 August 2026.

Nine forms in Phụ lục I (annex I) of Thông tư 68/2025/TT-BTC are replaced by new ones. Mẫu số 11 (form 11) of Phụ lục I of Thông tư 68/2025/TT-BTC is abolished outright, with no replacement.

An enterprise preparing a registration file from 21 August 2026 must use the new set of forms. A file using the old forms after that date risks being sent back for correction or refiling.

The nine forms replaced

Mẫu số 1 – enterprise registration application for a sole proprietorship.

Mẫu số 2 – enterprise registration application for a single-member limited liability company.

Mẫu số 3 – enterprise registration application for a limited liability company with two or more members.

Mẫu số 4 – enterprise registration application for a joint stock company.

Mẫu số 5 – enterprise registration application for a partnership.

Mẫu số 10 – list of beneficial owners of the enterprise.

Mẫu số 12 – registration of a change to the enterprise's registered particulars, used in common for amending the certificate, notifying changes, adding or updating information, and requesting a correction.

Mẫu số 27 – business suspension, early resumption of business, and suspension or resumption of activity of a branch, business location or representative office. Since 23 July 2026 the notice must be filed at least three working days in advance, each suspension may last up to 12 months, and consecutive suspensions may not exceed 24 months in total (Nghị định 296/2026/NĐ-CP, Decree 296/2026).

Mẫu số 30 – notice of dissolution of the enterprise. The dissolution file is filed within five working days of settling all debts (Decree 296/2026).

Mẫu số 11 is abolished and not replaced by any other form.

Which form to use for an LLC from 21 August 2026

Anyone preparing a file to form a single-member limited liability company uses the new Mẫu số 2. A limited liability company with two or more members uses the new Mẫu số 3. Both differ from the corresponding versions issued under Thông tư 68/2025/TT-BTC.

An enterprise drafting its own file should compare the version of the form it has downloaded against the one attached to Thông tư 121/2026/TT-BTC before filing, since the two may differ in a few fields.

Which form to use for amending a business licence

A change of người đại diện theo pháp luật (the legal representative) uses Mẫu số 13 (form 13), the Giấy đề nghị đăng ký thay đổi người đại diện theo pháp luật (application to register a change of legal representative), in Phụ lục I (annex I) of Thông tư số 68/2025/TT-BTC.

Mẫu số 12, the registration of a change to the enterprise's registered particulars, covers the remaining changes: head office address, charter capital, adding or updating registered information, and correcting information registered in error.

Using the right form avoids the registration office asking for additions or a refiling because the wrong form was used.

Do files submitted before 21 August 2026 have to be redone?

Not automatically. Under the transitional provisions of Thông tư 121/2026/TT-BTC, a file received by the business registration authority before 21 August 2026, not yet approved, but meeting the rules applicable when it was received, continues to be dealt with under those transitional provisions.

An enterprise with a file in progress should check the date of receipt and its actual processing status with the registration authority, rather than automatically refiling the whole set.

Common mistakes when preparing a file yourself

Using an old form that is no longer in force. Leaving out required information. Details that do not match between the documents in the same file. Misidentifying what has to be registered as a change. Keying the data in incorrectly on the electronic file.

Each of these can get the file sent back for additions, which lengthens processing beyond what you expected.

Tư Vấn Sao Việt prepares files on the new forms

Tư Vấn Sao Việt prepares company formation files, business licence amendments, suspensions and dissolutions on the forms currently in force in Gia Lai.

All-inclusive company formation costs 2.000.000 đồng, with the licence in three working days. Each amendment to the business licence costs 500.000 đồng. Company dissolution, the filing itself, costs 2.000.000 đồng. There is an express package that returns the licence in one day, with a surcharge agreed case by case.

Call the hotline or message us on Zalo at 0917 097 906 to have your file checked before you submit it.