Business registration number is also tax registration number.

DNO - The Government has just issued Decree No. 168/2025/ND-CP on business registration, effective from July 1, 2025.

People do procedures at the One-Stop Department of the Thanh Khe - Lien Chieu Regional Tax Team. Photo: M.QUE

Accordingly, the business registration agency for enterprises belongs to the Department of Finance of the province or centrally-run city. The business registration agency can organize points to receive dossiers and return results at different locations in the province.

The Management Board of the High-Tech Park shall register businesses for enterprises, branches, representative offices, and business locations located in the High-Tech Park. Business households shall register their business at the Economic Department (for commune and special zone levels).

The business registration certificate is also the tax registration certificate of the enterprise; the branch and representative office registration certificate is also the tax registration certificate of the branch and representative office but is not a business license.

The business registration authority shall not require the business founder or enterprise to submit more than one set of documents or papers other than those in the business registration dossier as prescribed in the Law on Enterprises and this Decree.

Each enterprise is assigned a unique code called the enterprise code. This code is also the enterprise's tax code. The enterprise code exists throughout the enterprise's operations and cannot be reissued to other organizations or individuals.

When a business ceases to operate, the business registration number ceases to be valid. The business registration number is automatically created, sent, and received by the National Business Registration Information System, the Tax Registration Application System, and is recorded on the business registration certificate.

The enterprise's subsidiary code is issued to the enterprise's branches and representative offices. This code is also the tax code of the branch or representative office. The business location code is a 5-digit code issued in order from 00001 to 99999. This code is not the tax code of the business location.

Source: https://baodanang.vn/ma-so-doanh-nghiep-dong-thoi-la-ma-so-thue-3264880.html