Dissolution of enterprise in case its enterprise registration certificate is revoked
01. Conditions for application
In case an enterprise is revoked its enterprise registration certificate, its relevant managers can also be jointly and severally liable for outstanding debts of the enterprise.
02. Applicable laws
1. 2014 Law on Enterprise
2. Decree No. 78/2015/NĐ-CP
3. Decree No. 108/2018/NĐ-CP
4. Circular No. 02/2019/TT-BKHĐT
5. Circular No. 20/2015/TT-BKHĐT
Step 1: Prepare a set of the following documents
- Notice of dissolution
- Report on assets liquidation; list of creditors together with paid debts, including tax debt, outstanding social insurance amount after dissolution (if any)
- Seal and Certificate of seal sample (if any)
- Enterprise Registration Certificate
- Decision on dissolution of enterprise
- Meeting Minutes on dissolution of enterprise
Step 2: Notify about dissolution
The business registration authority shall post a notification of the status of every enterprise undergoing dissolution process on the National Business Registration Portal right.
Step 3: Decide on dissolution
The enterprise issues a decision on dissolution, sends this decision to the Business Registration Office, Tax bureau, labourers, and publishes it.