CIRCULAR 121/2026/TT-BTC AMENDING THE FORMS FOR ENTERPRISE AND BUSINESS HOUSEHOLD REGISTRATION
On 21 August 2026, the Ministry of Finance issued Circular 121/2026/TT-BTC (“Circular 121”) amending Circular 68/2025/TT-BTC on the forms used for enterprise registration and business household registration. The Circular takes effect from 21 August 2026.
Notable points are as follows:
- Replacement of 09 enterprise registration forms, comprising the forms for enterprise establishment registration, beneficial owners, changes to enterprise registration particulars, business suspension/resumption and enterprise dissolution. Circular 121 stipulates the reference number and the replacement of each form, while the detailed content of each form is set out in full in the Appendix issued together with the Circular. To avoid errors when completing dossiers, enterprises should check directly against the original appendix file on enterprise registration prior to submission.
- Abolition of Form No. 11 under Appendix I of Circular 68/2025/TT-BTC.
- The new forms have been updated for consistency with the prevailing regulations on enterprise registration, particularly in relation to the registration and updating of enterprise information.
- Transitional dossiers: Dossiers received before 21 August 2026 which have not yet been approved and do not yet satisfy the new requirements shall continue to be processed under the regulations in force at the time of receipt, in accordance with the transitional provisions of the Circular.
Note: Circular 121/2026/TT-BTC does not amend the business household registration forms. For enterprises in the course of new establishment, changing their legal representative, or carrying out procedures relating to the principles for deactivation of the tax code upon enterprise dissolution, using the correct forms under Circular 121/2026 from the outset will significantly shorten dossier processing time.
