Circular 121/2026/TT-BTC: Updated Forms for Business and Household Business Registration
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Based on:121/2026/TT-BTC - Government Official Gazette
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Vietnam's Ministry of Finance has issued Circular No. 121/2026/TT-BTC dated August 21, 2026, amending several forms in Appendix I of Circular No. 68/2025/TT-BTC, which sets out the forms used for business and household business registration. The Circular replaces nine forms: the business registration application forms for private enterprises, single-member limited liability companies, multi-member limited liability companies, joint-stock companies, and partnerships (Forms 1 through 5); the list of beneficial owners of an enterprise (Form 10); the application to register changes to enterprise registration content (Form 12); the notice of temporary suspension or early resumption of business (Form 27); and the notice of enterprise dissolution (Form 30). It also repeals Form 11. This is a technical, form-only update. The revised templates add or adjust data fields, such as personal identification numbers, beneficial ownership details, and social insurance payment method options, to align with the updated business registration rules under Decree No. 168/2025/ND-CP as amended by Decree No. 296/2026/ND-CP. Businesses, household businesses, and business registration service providers must use the new forms when filing applications from the effective date onward. A transitional clause allows applications already submitted but not yet approved by the provincial business registration authority before the effective date to continue being processed under the prior forms and rules, provided they meet the conditions set out in those earlier documents. The Circular takes effect on August 21, 2026.
Overview
Circular No. 121/2026/TT-BTC, issued by the Ministry of Finance on August 21, 2026, amends Circular No. 68/2025/TT-BTC dated July 1, 2025, which prescribes the forms used in business registration and household business registration.
Forms Replaced
The Circular replaces the following forms in Appendix I of Circular No. 68/2025/TT-BTC:
- Form 1: Business registration application - Private enterprise
- Form 2: Business registration application - Single-member limited liability company
- Form 3: Business registration application - Multi-member limited liability company
- Form 4: Business registration application - Joint-stock company
- Form 5: Business registration application - Partnership
- Form 10: List of beneficial owners of the enterprise
- Form 12: Application to register changes to the enterprise registration certificate / notice of changes to enterprise registration content
- Form 27: Notice of temporary business suspension or early resumption before the previously announced deadline
- Form 30: Notice of enterprise dissolution
The Circular also repeals Form 11.
Notable Updates
The revised forms add or clarify several data fields, including:
- Personal identification numbers for founders, owners, and legal representatives, with passport details as a fallback where no identification number exists.
- Information on conversion from a household business, or from a social protection facility, social fund, or charitable fund, into an enterprise.
- Beneficial ownership information under Form 10.
- Social insurance payment method options (monthly, quarterly, or semi-annually) for certain industry sectors.
- A commitment from foreign investors regarding market access conditions, referencing Decree No. 296/2026/ND-CP.
Transitional Provision
Applications already received but not yet approved by the provincial business registration authority before the Circular's effective date will continue to be processed under the prior forms and rules, provided they satisfy the conditions set out in Decree No. 168/2025/ND-CP, Decree No. 296/2026/ND-CP, and Circular No. 68/2025/TT-BTC.
Effective Date
The Circular takes effect on August 21, 2026.