Official dispatch No. 12056/BTC-DNTN is considered an important document, promptly removing difficulties for enterprises in the context of administrative unit mergers. With the spirit of flexibility and minimizing procedures, this document not only helps enterprises save time and costs, but also ensures the stability of the economy.
In the current administrative reform period, Official Dispatch No. 12056 not only has legal significance, but also is a strong message from the Government about accompanying businesses, towards a transparent, favorable and sustainable business environment.
Legal context and basis for issuing Official Dispatch No. 12056/BTC-DNTN
To better understand the meaning of this document, it is necessary to review the legal context. In the process of arranging and merging administrative units, many localities changed their boundaries, leading to changes in the addresses of organizations and businesses.
Previously, according to the provisions of some decrees and guiding circulars, changes in administrative boundaries often required businesses to update their new addresses on their Business Registration Certificates, tax registrations, invoices, customs documents and other types of licenses. This caused considerable anxiety, especially for import-export businesses, where customs procedures are already complicated.
| Legal documents | Main content | Contact official dispatch no. 12056/BTC-DNTN |
| Decree 168/2025/ND-CP | Detailed regulations on administrative procedures after merging administrative units at provincial, district and commune levels. | Official dispatch No. 12056/BTC-DNTN specifies the regulation that enterprises are not required to change their business registration certificates and tax registration certificates immediately. |
| Resolution 190/2025/QH15 | The National Assembly approved the merger and adjustment of administrative boundaries of a number of localities. | This is the initial legal basis leading to changes in the legal address of the enterprise. |
| Resolution 76/2025/UBTVQH15 | The Standing Committee of the National Assembly provides detailed guidance on the implementation of National Assembly resolutions on administrative unit arrangement. | Official dispatch No. 12056 cites this resolution to affirm that it is not mandatory to update all tax and business documents. |
| Official dispatch 12252/CHQ-GSQL (General Department of Customs) | Guidance on customs procedures for businesses changing address due to mergers. | Official dispatch No. 12056 inherits and reiterates: enterprises can continue to use old documents when carrying out customs procedures. |
See more articles at: VAT refund for imported and exported goods: Latest conditions, procedures and documents in 2025
Key content of Official Dispatch No. 12056/BTC-DNTN
According to analysis, Official Dispatch No. 12056/BTC-DNTN focuses on three main groups of content:
Enterprises are not required to immediately adjust their business registration certificates.
The document emphasizes: Enterprises are not required to change the address on the Business Registration Certificate or Tax Registration Certificate if this change is only due to the merger of administrative units.
This means that when province A merges with province B, businesses in province A do not need to immediately change their business registration to the new province name. Only when there is a need, or in cases where legal transactions arise that require accurate address confirmation, will businesses carry out the adjustment procedure.
Tax authorities do not require updating issued documents.
Regarding documents and papers issued by the tax authority before the merger, the Official Dispatch affirms: there is no need to update them. Enterprises can continue to use invoices, issuance notices, tax codes, etc. without interruption.
This point is especially important because previously, many businesses were concerned that pre-printed invoices with old addresses would become invalid. With Official Letter No. 12056/BTC-DNTN, this concern has been eliminated.
Customs procedures remain stable
The document also reiterates the guidance of the General Department of Customs: customs declarants can continue to use the old documents with the address before the merger. They do not have to submit or present all the new documents. Only when completing the procedures for changing the address, the new enterprise needs to update.
This helps prevent import and export activities from being disrupted, ensuring the circulation of goods, especially at the end of the year, when international trade demand increases.
Compare Official Dispatch No. 12056/BTC-DNTN with previous regulations
To see more clearly the meaning and impact of Official Dispatch No. 12056/BTC-DNTN, it is necessary to put it in the context of comparison with previous regulations. Previously, whenever administrative boundaries changed, businesses often had to face a series of cumbersome procedures, from adjusting business registration certificates, changing seals, updating tax registrations to reprinting invoices. This process not only took a long time but also cost a lot of money, even disrupting production and business activities.
With the issuance of Official Letter No. 12056/BTC-DNTN, the Ministry of Finance has introduced a more flexible approach: businesses are given the right to proactively choose when to make adjustments and can still use old documents. The table below shows the clear difference between the previous regulations and the new guidance:
| Criteria | Previous regulations | Official dispatch No. 12056 |
| Change of business registration certificate | Enterprises are required to adjust immediately after administrative boundaries change. | There is no need to change immediately; businesses can proactively choose when to adjust. |
| Seals and legal documents | Must re-make seals and related documents, causing waste of time and money. | Allowed to continue using old documents and seals until absolutely necessary. |
| Invoices and documents | Pre-printed invoices with old addresses often have to be discarded or reprinted. | Invoices with old addresses are still accepted, no need to reprint immediately. |
| Tax registration and tax code | Enterprises must update information immediately with tax authorities. | No need for immediate updates; tax authorities still accept old data. |
| Impact on production and business activities | The procedure is complicated, time-consuming, and can easily disrupt operations. | Reduce procedural burden, save costs, limit congestion and maintain stability. |
Practical impact of Official Dispatch No. 12056/BTC-DNTN on enterprises
The issuance of Official Letter No. 12056/BTC-DNTN not only stops at removing technical obstacles in administrative procedures, but also brings practical impacts to production and business activities. Many businesses consider this a step in the right direction, helping to reduce pressure, save costs and ensure stability in trade. Specifically:
Reduce administrative pressure
With Official Letter No. 12056/BTC-DNTN, businesses are no longer pressured to immediately change all legal documents. This is especially beneficial for corporations and companies with many branches and dependent units.
Cost savings
The cost of reprinting invoices, stamps, contracts, and even re-doing bank loan applications can cost up to tens of millions of dong for small and medium-sized enterprises. Official dispatches help reduce this cost.
Ensuring continuity of operations
Import-export enterprises highly appreciate Official Letter No. 12056/BTC-DNTN, because if customs documents are forced to be changed immediately, goods may be delayed at the port. Allowing the use of old documents helps to ensure uninterrupted trade flows.
Analysis of Official Dispatch No. 12056/BTC-DNTN from the perspective of the management agency
Not only bringing direct benefits to enterprises, Official Letter No. 12056/BTC-DNTN also creates a positive impact on state management agencies. Reducing administrative procedures and allowing enterprises to continue using old documents has helped these agencies focus more on core management tasks, instead of being caught up in the huge volume of address change records after administrative unit mergers. Specifically:
Business registration agency
Previously, when administrative boundaries changed, the Department of Planning and Investment had to receive and process a series of documents to adjust business registration certificates. The sudden increase in workload in a short period of time easily overloaded the staff, leading to a risk of delays in processing procedures. With Official Dispatch No. 12056/BTC-DNTN, this pressure was significantly removed. The documents were no longer piled up, the processing progress became stable, and the quality of administrative procedure processing was also improved.
Tax authorities
The tax sector has been under a lot of pressure in managing revenue and expenditure and implementing new policies. Previously, having to process a series of updated tax registration information files after administrative boundary mergers caused resources to be dispersed. Official Letter No. 12056/BTC-DNTN allows enterprises to temporarily keep the old information, so that the tax authority can focus on the main task: managing revenue sources, preventing revenue loss and modernizing the electronic tax system. This is also a step in line with the direction of comprehensive tax reform.
Customs authorities
Customs is a particularly sensitive area when it comes to business addresses because all import and export documents must be consistent. Previously, delays in adjusting addresses put many shipments at risk of being stuck, causing storage costs and delays in delivery. Official Letter 12056/BTC-DNTN has resolved this difficulty by allowing businesses to temporarily use old documents until the adjustment is completed, helping customs clearance operations run smoothly and minimizing risks.
Expert opinions and policy perspectives related to Official Dispatch No. 12056/BTC-DNTN
Legal and tax experts all agree that Official Letter No. 12056/BTC-DNTN is not simply a technical guidance document but also reflects the new management thinking of state agencies. Instead of focusing on formality, this document emphasizes the convenience and initiative of enterprises, while still maintaining the necessary legal framework to ensure transparency.
According to tax experts at MAN – Master Accountant Network, analysis:
“The advancement of Official Letter No. 12056/BTC-DNTN lies in the fact that it has created a reasonable balance between the requirement to comply with the law and the need for flexibility in business operations. Enterprises are not constrained to immediately change all administrative documents when the boundaries change, but the State still maintains a monitoring mechanism to ensure management order. This approach helps significantly reduce compliance costs, while demonstrating the Government's genuine companionship with the business community.”
From a policy perspective, many experts believe that the issuance of Official Letter No. 12056/BTC-DNTN also carries a strong reform message. It shows the trend of modern management, in which the State does not intervene too deeply in detailed administrative procedures, but focuses on building a framework mechanism so that businesses can operate flexibly. This is also a step in line with the goal of improving the investment environment and enhancing national competitiveness in the period of deep integration.
Recommendations for businesses related to Official Dispatch No. 12056/BTC-DNTN
Although Official Letter No. 12056/BTC-DNTN does not require immediate document adjustment, businesses should still:
- Follow the notices of the local business registration authority and tax authority.
- Prepare a schedule for updating documents, avoid leaving it at the last minute.
- Review contracts, large transactions: in some cases, partners require the address to match the new administrative unit.
- Train accounting and legal departments to understand regulations and avoid errors in declaration.
Conclude
Official dispatch No. 12056/BTC-DNTN is considered an important document, promptly removing difficulties for enterprises in the context of administrative unit mergers. With the spirit of flexibility and minimizing procedures, this official dispatch not only helps enterprises save time and costs but also contributes to maintaining the stability and continuity of the economy.
In the current administrative reform period, Official Dispatch No. 12056/BTC-DNTN not only has legal significance, but also a strong message from the Government about accompanying businesses, towards a transparent, favorable and sustainable business environment.
To quickly update changes in tax and financial policies and receive in-depth analysis from experts, join us. MAN – Master Accountant Network, the leading network of chief accountants for Vietnamese businesses.
Contact information for corporate income tax services at MAN – Master Accountant Network
- Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City
- Mobile/Zalo: 0903 963 163 – 0903 428 622
- Email: man@man.net.vn
