ASSIGNMENT COVER SHEET

STUDENT DETAILS

Student name: Ho Vu Khanh Linh Student ID number: B1131916178

UNIT AND TUTORIAL DETAILS

Unit name: Unit number:

Tutorial/Lecture: Business Law Class day and time: BL3 Friday 8 A.M.
Lecturer or Tutor name: James Weisman

ASSIGNMENT DETAILS

Title:  Essay: Problem Question (Individual) 

Length: 1637 words Due date: 31/07/2020 Date submitted: 31/07/2020

DECLARATION

I hold a copy of this assignment if the original is lost or damaged.

I hereby certify that no part of this assignment or product has been copied from any other student’s work or from
any other source except where due acknowledgement is made in the assignment.
I hereby certify that no part of this assignment or product has been submitted by me in another (previous or
current) assessment, except where appropriately referenced, and with prior permission from the Lecturer /
Tutor / Unit Coordinator for this unit.
No part of the assignment/product has been written/ produced for me by any other person except where
collaboration has been authorised by the Lecturer / Tutor /Unit Coordinator concerned.
I am aware that this work may be reproduced and submitted to plagiarism detection software programs for the
purpose of detecting possible plagiarism (which may retain a copy on its database for future plagiarism
checking).

Student’s signature: Ho Vu Khanh Linh

Note: An examiner or lecturer / tutor has the right to not mark this assignment if the above declaration has not been
signed.

LEGAL PROCEDURES FOR CAFÉ AND PUB OPERATIONS

To operate Café and Pub models, you need to pay special attention to the procedures and
permits as prescribed by Law.

I. Business license for café and pub as Business household type

 a) What is a Business license?
As a Business Registration Certificate of a business household or an individual wishing to conduct a
beer trading business, they must register to be granted a business registration certificate before being
allowed to trade in beer under the latest law 2019.

b) Conditions for obtaining a business license for café and pub

Article 66 of Decree No. 78/2015/NĐ-CP guiding the business registration procedures of the
Enterprise Law 2014 provides as follows:
Business households owned by an individual or a group of individuals, including Vietnamese
citizens who are 18 years old, have full civil act capacity, or a household, may register at one
location only, employing less than ten employees and taking responsibility for all of their assets with
respect to their business activities.

However, there are some must-known conditions to avoid risks in business registration procedures:
-Firstly, note about the object being registered:
Entities entitled to register business households may be individuals or households. Specifically, a
Vietnamese citizen who is 18 years old, has legal capacity and civil act capacity is entitled to have
his/ her name on his business household license. Or members of a family, a group of friends ... want
to do business together, you can also register to establish a business household and the person named
on the business registration certificate will be the person on behalf of (representatives) participants.
A person can only name one business household in the whole country. If this person already has a
business household, although he/ she has not been in business for a long time, this business
household has not been dissolved yet, this person still cannot be named in this new business
household (if he/ she wants to register new business household, must dissolve old business
households).
-Secondly, note about naming household businesses
Like establishing a business, it is imperative that a business household has its own name - this name
must ensure two components: " Own name of business household + Business household". It should
also be noted that this name does not include phrases that confuse the type of business, such as
"company" or "enterprise" without being added; The proper names of business households must not
be the same as other names of other business households in the District; English names must not be
used to name business households, if they want to use English names, they must ensure that all
characters must be accompanied by a dot. Such as: Business household C.A.T.H.E.R.I.N.E.
-Thirdly, note about the location of business registration
An individual business household only be located in only one place nationwide and may not set up a
branch, place of business or representative office like a company. In case this address is rented or
borrowed house, it is necessary to verify that at this address, has anyone established a business
household before? If so, have they dissolved this business household? To verify this, the landlord
needs to be asked to the People's Committee of the district to ask whether the business household
exists here? In case there is a business household that has not yet been dissolved, the landlord may
request the District People's Committee to request the dissolution of this business household on the
grounds that the business household owner has left and no longer works here.
Absolutely, registered address must not be an apartment.
-Fourthly, note the maximum number of employees of the business household
The maximum number of employees an individual business household is allowed to employ is 9
employees. If there are 10 employees, the business household must register the business
establishment register to avoid being handled by authorities.

c) Dossiers, order and procedures for individual household business registration

Dossiers, order and procedures for individual household business registration are specified in Article
71 of Decree 78/2015/NĐ-CP.

 Profile components:
- Application for business household registration
(This form must contain: Business household name; business location address; phone number; email;
Business line; Business capital amount; Number of employees; Full name, signature, address
indicating residence place, number and date of issue of ID card or Citizen card or passport of the
individuals establishing the household...)
- Copy of valid Citizenship Identification Card or ID or Passport of individuals participating in the
business household or household representative.
 Place of submission:
After preparing the aforementioned documents, individuals, groups of individuals or representatives
of households shall submit them to the district-level business registration agency where their
business locations are located.
 Time of procedures:
Within 3 working days after receiving the dossier, the district-level business registration agency shall
hand over a receipt and grant a business household registration certificate.
After 3 working days without receiving a certificate of business household registration or not
receiving a notice of request for modification or addition of dossier, the business registrant may
lodge a complaint.

Nghị định về đăng ký doanh nghiệp (2015, September 14)

https://luatvietnam.vn/doanh-nghiep/nghi-dinh-78-2015-nd-cp-chinh-phu-98334-d1.html

II. Liquor and beer trading license

Especially, because trading beer and wine, also known as alcoholic beverages, is one of the
conditional businesses. Therefore, beer and wine are also a restricted business item and are strictly
regulated by law. In order to sell this kind of beverage Article 14 of Decree No. 105/2017/NĐ-CP
stipulates conditions for selling alcohol to consumers on the spot, the owner need to meet the
following conditions:
+ Being enterprises, cooperatives, unions of cooperatives or business households established
under the provisions of law.
+ Having the right to lawfully use a fixed business location and clear address.
+ On-site consumer beer and liquor must be supplied by traders who have a license for the
manufacture, distribution, wholesale or retail of liquor.
+ Ensuring full compliance with the requirements on food safety and hygiene, fire prevention
and environmental protection as prescribed.

 An application for a license to sell alcohol on the spot includes:

- An application for a license to sell alcohol on the spot
- Copy of Certificate of Business Registration, cooperative, cooperative union, or business
household.
- A copy of the lease/borrowing contract or documents proving the lawful use right of the
establishment expected to be the venue for the consumption of alcohol on the spot.
- A copy of the liquor sale and purchase contract with traders who have a license to manufacture,
distribute, wholesale or retail wine.
- A written commitment made by the trader, which clearly states the content of the trader ensuring
full compliance with the requirements on food safety, fire prevention, and environmental protection
requirements according to the regulations of the trader. laws at places where alcohol is sold on the
spot.
 Place of submission:
The Economic Division or the Economic and Infrastructure Division of the People's Committee of a
rural district, urban district, town or provincial city is the agency that issues the License for selling
on-the-spot liquor consumption in the district, town or city.
 Time of procedures:
The trader submits the application either directly or by post or online (if applicable) to the licensing
authority.
Within 10 working days after receiving a complete and valid dossier, the competent state agency
shall consider, appraise and grant a permit to the trader. In case of refusal to grant, a written reply
must clearly state the reasons therefor.
In case of insufficient valid documents, within 03 working days from the date of receiving the
dossiers, the licensing agency must make a written request for a supplement.

Nghị định về kinh doanh rượu (2017, September 14)

https://luatvietnam.vn/thuong-mai/nghi-dinh-105-2017-nd-cp-chinh-phu-117049-d1.html

III. Food safety and hygiene license

Food safety and hygiene is one of the necessary conditions to ensure food safety for food production
and trading establishments on the market in order to prevent food safety risks to consumers’ health.
Because of special importance, all establishments with food-related businesses must abide by the
operating regulations with food safety and hygiene licenses.
According to Article 19 of Decree No. 55/2010/QH12 about food safety assurance conditions
applicable to food production and trading establishments, food production and trading establishments
must ensure the following conditions:
a) Having an appropriate location, area with a safe distance from toxic sources, pollution
sources and other harmful factors;
b) Having enough water meeting technical standards for food production and trading;
c) Having adequate equipment to handle raw materials, process, package, store and transport
different types of food; have sufficient equipment, tools, means for washing and disinfecting,
disinfectant water, equipment for preventing and fighting insects and pests;
d) Having a waste treatment system and regularly operating in accordance with the law on
environmental protection;
đ) Maintain food safety assurance conditions and keep records of the origin of food
ingredients and other documents on the entire process of food production and trading;
e) Comply with regulations on health, knowledge and practices of people directly involved in
food production and trading.

Luật an toàn thực phẩm (2010, June 17)

http://vanban.chinhphu.vn/portal/page/portal/chinhphu/hethongvanban?
class_id=1&_page=1&mode=detail&document_id=96032

IV. Taxes
Normally, on the first working week of each month, the district business registration office sends the
list of business households registered in the previous month to the tax office of the same level,
therefore after receiving the business license, the owner needs to open a tax code for his/her café and
pub. Then, according to Article 2 of Circular No. 92/2015/TT-BTC, guiding the implementation of
value-added tax and personal income tax for residents having business activities. Taxes that the café
and pub needs to pay include:

License tax by year: based on one month's income. The lowest tax rate is 50,000 VND
Value Added Tax (VAT): VAT turnover x VAT rate
Corporate income tax (CIT): Revenue subject to CIT x CIT rate

Thông tư Hướng dẫn về đăng ký thuế (2016, June 28)

https://thuvienphapluat.vn/van-ban/doanh-nghiep/Thong-tu-95-2016-TT-BTC-dang-ky-thue-
318631.aspx