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Circular No. 01/2013/TT-BKHDT dated January 21, 2013 of the Ministry of Planning and Investment guidance on enterprise registration
20/02/2013
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THE MINISTRY OF PLANNING AND INVESTMENT
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No. 01/2013/TT-BKHDT

SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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Hanoi, January 21, 2013

 

CIRCULAR

GUIDANCE ON ENTERPRISE REGISTRATION

 

Pursuant to the Law on Enterprises dated November 29th 2005;

Pursuant to the Law on Tax administration dated November 29th 2006;

Pursuant to the Law on credit institutions dated June 16th 2010;

Pursuant to the Government’s Decree No. 43/2010/ND-CP dated April 15th 2010 on enterprise registration;

Pursuant to the Government’s Decree No. 43/2010/ND-CP dated April 15th 2010 on enterprise registration;

Pursuant to the Government’s Decree No. 102/2010/ND-CP dated October 01st 2010, specifying the implementation of a number of articles of the Law on Enterprises;

Pursuant to the Government’s Decree No. 26/2007/ND-CP dated February 15th 2007, specifying the implementation of the Law on Electronic transaction applicable to digital signatures and the authentication of digital signatures;

Pursuant to the Government’s Decree No. 116/2008/ND-CP dated November 14th 2008 on defining the functions, tasks, powers and organizational structure of the Ministry of Planning and Investment;

The Ministry of Planning and Investment issues a Circular guiding the enterprise registration as follows:

Chapter 1.

GENERAL REGULATIONS

Article 1. Scope of regulation and subjects of application

1. This Circular specify the contents of documentation, the order, procedure, and some issues related to the registration of enterprises and business households prescribed in:

a) The Law on Enterprises;

b) The Government’s Decree No. 43/2010/ND-CP dated April 15th 2010 on enterprise registration (hereinafter referred to as the Decree No. 43/2010/ND-CP);

c) The Government’s Decree No. 05/2013/ND-CP dated January 09th 2013, amending and supplementing a number of articles on administrative procedures of the Decree No. 43/2010/ND-CP (hereinafter referred to as the Decree No. 05/2013/ND-CP);

c) The Government’s Decree No. 102/2010/ND-CP dated October 01st 2010, specifying the implementation of a number of articles of the Law on Enterprises (hereinafter referred to as the Decree No. 102/2010/ND-CP);

2. This Circular is applicable to the subjects prescribed in Article 2 of the Decree No. 43/2010/ND-CP.

Article 2. Interpretation of terms

In this Circular, the terms below are construed as follows:

1. ‘Enterprise registration dossier’ is the dossier on the application for the establishment of a new enterprise, or for the modification of the enterprise registration contents.

2. ‘Identification papers’ in the enterprise registration dossier are the papers prescribed in Article 24 of the Decree No. 43/2010/ND-CP.

3. ‘Copies’ of papers in the enterprise registration dossier are the valid copies of papers as prescribed in Clause 2 Article 1 of the Decree No. 05/2013/ND-CP.

4. ‘Online enterprise registration’ is the founder of the enterprise applying for the enterprise registration via the national enterprise registration website.

5. ‘Digital registration dossier’ is an enterprise registration dossier which is submitted via the national enterprise registration website, including the papers similar to that of paper dossiers, and converted into digital documents. The digital registration dossier is as valid as a paper dossier.

6. ‘Electronic documents’ are electronic data that are created or scanned from paper documents in the form of .pdf or .doc, and could accurately and completely express the contents of the paper documents.

7. ‘Digital signature: is a form of electronic signatures prescribed in Clause 4 Article 3 of the Government’s Decree No. 26/2007/ND-CP dated February 15th 2007, specifying the implementation of the Law on Electronic transaction applicable to digital signatures and the authentication of digital signatures;

8. ‘Business registration account’ is an account created by the National Enterprise Registration Information System and provided for the applicant. The business registration account is used to verify the enterprise registration dossier online if the founder does not use public digital signatures.

9. ‘National Enterprise Registration Database’ includes the information about the enterprise registration, the enterprise registration dossiers, the violations committed by enterprises when applying for enterprise registration, the approval or disapproval of the enterprise registration dossiers of Provincial Business Registration offices, the information about the enterprise registration history, the information about the reception of enterprise codes from the tax registration system, and other information necessary for supporting the enterprise registration at Provincial Business Registration offices.

10. ‘Information digitization’ is the process of converting paper enterprise registration dossiers into electronic documents in the National Enterprise Registration Database.

11. ‘JSC’ stand for Joint Stock Company; ‘LLC’ stands for Limited Liability Company.

Article 3. Codes of enterprises, codes of branches, representative offices, business locations, and business household registration codes

1. Codes of enterprises, codes of branches, representative offices, and business locations:

a) The codes of enterprises, codes of branches, representative offices, and business locations are specified in Article 8 of the Decree No. 43/2010/ND-CP.

b) The enterprise code is also the tax code of the enterprise; the branch code is also the tax code of the branch; the representative office code is also the tax code of the representative office.

c) The code of a business location comprises 5 digits, and issued in succession from 00001 to 99999. This code is created by the tax authority, sent to a Provincial Business Registration office, and written in the Certificate of Enterprise registration (if the business location belongs to the enterprise), or in the Certificate of Branch registration (if the business location belongs to a branch). This code is not the tax code of the business location.

d) The process of creating and issuing the codes of enterprises, codes of branches, representative offices, and business locations are specified in Article 26 of the Decree No. 43/2010/ND-CP.

dd) When an enterprise or a affiliated unit of the enterprise has its tax code invalidated by reason of violating the laws on taxation, such enterprise or affiliated unit must not use the tax code in economic transactions from the date on which the tax authority announce the invalidation of the tax code.

e) For the branches and representative offices that have been established before this Circular takes effect, but have not been issued with codes as prescribed in Point a Clause 1 of this Article, the enterprises shall directly contact the tax authority for the issue of the 13-digit tax code, then follow the procedure for changing the registration contents at the Business Registration office as prescribed

2. The business household registration codes:

a) The district -level business registration office shall write the business household registration code on the Certificate of business household registration in accordance with the following format:

- The province code: 02 letters, according to the Annex VII-2 enclosed with this Circular;

- The district code: 01 letter, according to the Annex VII-2 enclosed with this Circular;

- The type code: 01 digit. 8 = business household;

- The ordinal number of the business households: 06 digits, from 000001 to 999999.

b) The codes of the districts, towns, and cities affiliated to the provinces and established before this Circular takes effect shall be inserted in the Vietnamese alphabetical order.

b) When districts, towns, and cities affiliated to provinces are split after this Circular takes effect, the code of the old units shall remain unchanged, and the code of the new units shall be inserted in the Vietnamese alphabetical order.

d) The Services of Planning and Investment shall notify the new codes of new districts to the Ministry of Planning and Investment in writing.

Article 4. Business lines

1. The business lines shall be written in accordance with Article 7 of the Decree No. 43/2010/ND-CP, Article 1 of the Decree No. 05/2013/ND-CP, the Prime Minister’s Decision No. 10/2007/QD-TTg dated January 23rd 2007, providing the Vietnam’s economic system, and the Decision No. 337/2007/QD-BKH dated April 10th 2007 of the Minister of Planning and Investment, issuing the Regulation on the contents of the Vietnam’s economic system.

2. When applying for the enterprise registration, the modification of the enterprise registration contents, or the Certificate of Enterprise registration , the founder or the enterprise must select a business line in level 4 of the Vietnam’s economic system in order to write the business line in the application for enterprise registration, the notification of the enterprise registration modification, or the application for the Certificate of Enterprise registration.

3. When an enterprise wishes to register a business line which is more specific that level 4, it shall select a business line in level 4 of the Vietnam’s economic system, then specify its business line right below the business line in level 4. The specific business line must be conformable with the selected business line in level 4. In this case, the enterprise shall operate within the written business line.

4. The business lines prescribed in Clause 2 Article 3 Article 7 of the Decree No. 43/2010/ND-CP must be written in accordance with Clause 3 of this Article; in particular the specific business line shall be written according to the business lines prescribed in specialized law documents.

5. When the Provincial Business Registration Office receives a written notice from a competent agency certifying that an enterprise conducts conditional businesses without satisfying the conditions prescribed by law, the Provincial Business Registration Office shall make a notification request the enterprise to stop conducting the conditional businesses according to the Annex V-5 enclosed with this Circular, and notify the competent State agencies for handling as prescribed by law.

Article 5. The validity of Certificates of Enterprise registration, Certificates of Branch registration, Certificates of Representative office registration in the form of electronic data.

1. The Certificates of Enterprise registration, Certificates of Branch registration, Certificates of Representative office registration in the form of electronic data in the National Enterprise Registration Database (Electronic Registration Certificate) are as valid as paper Certificates of Enterprise registration, Certificates of Branch registration, Certificates of Representative office registration issued by the Business Registration Offices to enterprises, branches, and representative offices.

2. If the Electronic Registration Certificate in the National Enterprise Registration Database is different from the paper Certificate of Enterprise registration, Certificate of Branch registration, or Certificate of Representative office registration, the valid Certificate is the Certificate of which the content is consistent with the enterprise registration dossier.

Article 6. Deadline for applying for the modification of the enterprise registration contents and the papers that substitute the Minute of meeting in the enterprise registration dossier

1. Enterprises shall apply for the modification of the enterprise registration contents within 10 working days from the date on which the enterprise issues a Decision or a Resolution on such modification, unless otherwise prescribed by law.

2. The owners of single-member limited liability companies, the Member assemblies of multi-member limited liability companies, the General assemblies of shareholders, or the Boards of Directors of joint-stock companies, or competent persons in enterprises are responsible for issuing written Decisions or Resolution on the modification of the enterprise registration contents within 10 working days from the date on which the enterprise decides to modify the enterprise registration contents, unless the Minute of meeting requires other deadline for making the Decision or Resolution.

3. When the Member assembly of a limited liability companies and the General assembly of shareholders of a joint-stock company pass the Decisions by seeking written opinions as prescribed in the Law on Enterprises, the Minute of meeting in the enterprise registration dossier prescribed in the Decree No. 43/2010/ND-CP, and this Circular shall be replaced by the tally record made by the General assembly of shareholders of the joint-stock company, or the tally report made by the Member assembly of the limited liability company.

Article 7. Application for the Certificate of Enterprise registration

1. When an enterprise that has been issued with the Certificate of business registration, or with the Certificate of business registration and Inspectorate before the Decree No. 43/2010/ND-CP takes effect, or with the Certificate of business registration by the management board of a economic zone, industrial park, or export processing zone, it is not required to apply for the Certificate of Enterprise registration, and shall be issued with the Certificate of Enterprise registration when applying for the modification of the enterprise registration contents.

2. When a enterprise wishes to replace its Certificate of business registration or Certificate of business registration and tax registration with a Certificate of Enterprise registration, but does not change the business registration and tax registration contents, it may submit a request for the replacement in accordance with the form in Annex II-13 enclosed with this Circular, enclosed with the original Certificate of business registration and tax registration certificate, or the Certificate of business registration and tax registration in order to be issued with the Certificate of Enterprise registration by the Business Registration Office within 02 working days.

Article 8. Reissuing the Certificates of Enterprise registration, Certificates of Branch registration, Certificates of Representative office registration

1. The Certificates of Enterprise registration, Certificates of Branch registration, Certificates of Representative office registration shall be issued in the cases prescribed in Article 58 of the Decree No. 43/2010/ND-CP.

The forms of the applications for the Certificate of Enterprise registration, Certificate of Branch registration, Certificate of Representative office registration are provided in Annex II-14 enclosed with this Circular.

2. When the Certificate of Enterprise registration is not issued in accordance with the order and procedure, the Business Registration Office shall send a notification requesting the enterprise to complete and submit the valid dossier within 30 days from the date on which the notification is sent in order to be reissued with the Certificate of Enterprise registration.

Article 9. Delegating the enterprise registration

When the founder or the enterprise delegates another organization or individual to submit the enterprise registration dossier and to follow the enterprise registration procedure, the Provincial Business Registration Office shall request the applicant to present his or her ID card, passport, or other identification papers, and the following documents:

1. The service contract between the founder, the enterprise, and the registration service provider, and the letter of introduction issued by the enterprise to the individual that submits the dossier and receives the result; or

2. The written delegation of the application submission and result reception as prescribed by law.

Article 10. The documentation, order, and procedure applicable to credit institutions

The documentation, order, and procedure applicable to credit institutions, their affiliated units, their business location are corresponding to the types of enterprises prescribed in the Decree No. 43/2010/ND-CP and this Circular. The dossier must be enclosed with the License for establishment and operation issued by the State bank of Vietnam.

Article 11. Receiving and processing the dossiers on enterprise registration, affiliated unit registration, and business location registration

1. The Provincial Business Registration Office where the head office of the enterprise is situated shall receive and process the enterprise registration dossier.

2. The Business Registration Offices of the provinces where the branches, representative office, and business location of the enterprise are situated shall receive and process the dossiers on the registration of affiliated units and business locations.

3. When receiving the applications, the Business Registration Office shall give the Note of dossier reception to the enterprise.

4. The Business Registration Office shall process the applications and issue the Certificate of Enterprise registration, Certificate of Branch registration, or Certificate of Representative office registration within 05 working days from the date on which the valid application is received.

Article 12. Issuing the enterprise registration certificate according to backup processes

1. The backup process of enterprise registration certificate issuance is the process of enterprise registration certificate issuance without using the national enterprise registration information system.

2. The cooperation in settling the procedure for enterprise registration certificate issuance between the Provincial Business Registration Office and the tax authority in this case shall follow the process of paper documentation circulation.

3. Depending on the period of repairing or upgrading the National Enterprise Registration Information System, except for force majeure, the Department of Business Registration Management affiliated to the Ministry of Planning and Investment shall inform the estimated time for the Provincial Business Registration Offices to issue the enterprise registration certificates according to backup processes.

4. Within 15 working days from the ending day of the enterprise registration certificate issuance according to backup processes, the Provincial Business Registration Offices must convert and enter the data in the National Enterprise Registration Database.

Chapter 2.

REGISTERING THE NAMES OF ENTERPRISES, BRANCHES, REPRESENTATIVE OFFICES, BUSINESS LOCATIONS

Article 13. Names of enterprises, branches, representative offices, business locations

1. The alphabet used for naming enterprises prescribed in Clause 1 Article 13 of the Decree No. 43/2010/ND-CP is provided in Annex VII-1 enclosed with this Circular. This alphabet is also used to name branches, representative offices, and business locations of enterprises.

2. The name of an enterprise includes two components in the following order:

a) The first component: type of the enterprise;

b) The second component: proper name of the enterprise.

3. The name of an enterprise in foreign languages must not coincide with a registered foreign name of another enterprise. The abbreviated name of an enterprise must not coincide with a registered abbreviated name of another enterprise.

4. Apart from the Vietnamese names, the branches and representative offices of an enterprise may register their foreign names and abbreviated names.

5. The proper name of a branch, representative office, or business location of an enterprise must not include the word ‘company’ or ‘enterprise’.

Article 14. Resolving disputes over enterprise names

1. The enterprises that share the same or similar names shall negotiate with one another to change them. An enterprise may add a geographical name to differentiate its name. An enterprise may only use the name of the geographical name of the place where its head office is situated. The addition of the geographical name to the enterprise name as a distinguishing factor must not violate the laws on intellectual property.

When enterprises fail to negotiate for changing names or adding geographical names as distinguishing factors, the identical or similar names that cause confusion shall be handled in accordance with the laws on intellectual property.

2. When a Provincial Business Registration Office discovers that an enterprise in another province or city has the same name with an enterprise that has been issued with the registration certificate in their locality, the Business Registration Office shall discuss with the Provincial Business Registration Office that issued the Certificate of business registration to the enterprise that has the same name for the purpose of requesting such enterprise to register the change of its name as prescribed in Clause 1 of this Article.

3. The disputes over identical or confusing names during the enterprise registration certificate issuance according to backup processes prescribed in this Circular shall be settled in accordance with the laws on intellectual property.

Chapter 3.

DOCUMENTATION, ORDER, AND PROCEDURE FOR THE REGISTRATON OF ENTERPRISES, AFFILIATED UNITS, AND BUSINESS LOCATIONS

Article 15. The forms in the dossiers on the registration of an enterprise, its affiliated unit, and business locations

1. The forms of applications for enterprise registration, the list of members, founding shareholders, and delegated representatives are provided in Annex I enclosed with this Circular.

2. The notifications and other documents published by enterprises shall comply with the forms provided in Annex II enclosed with this Circular.

Article 16. The paper forms provided by Business Registration Offices

1. The forms of the Certificate of Enterprise registration, Certificate of Branch registration, Certificate of Representative office registration are provided in Annex IV enclosed with this Circular.

2. The notices of the amendment and supplementation of the enterprise registration dossier, the notice of the violations committed by enterprise when revoking the Certificate of Enterprise registration, and other notices issued by the Business Registration Offices are provided in Annex V enclosed with this Circular.

3. The written certifications of the application for the suspension of the business, branches, the representative offices are provided in Annex V-6 and V-7 enclosed with this Circular.

4. The reception note is provided in Annex V-15 and V-16 enclosed with this Circular;

5. The Decision to revoke the Certificate of Enterprise registration, and the Decision to invalidate the Certificate of Enterprise registration are provided in Annex V-9, V-10 enclosed with this Circular.

Article 17. The application for the replacement of the legal representative of limited liability companies or joint-stock companies

1. The application for the replacement of the legal representative of a limited liability company or joint-stock company includes:

a) The notice of the replacement of the legal representative;

b) The copies of the ID papers of the alternative legal representative;

c) The Decision of the owner of a single-member company, the written Decision and the Minute of meeting of the Member assembly of a multi-member limited liability company, on the replacement of the legal representative;

The written Decision and the copy of the Minute of meeting of the General assembly of shareholders of the joint-stock company about the replacement of the legal representative when such replacement changes the company’s charter, or the company’s charter requires that the President of the Board of Directors is the legal representative, and the President of the Board of Directors is voted by the General assembly of shareholders;

The written Decision and the copy of the Minute of meeting of the General assembly of shareholders of the joint-stock company if the replacement of the legal representative does not change the company’s charter apart from the full name and signature of the legal representative of the construction as prescribed in Clause 15 Article 22 of the Law on Enterprises.

2. One of the following individuals shall sign the notice of the legal representative replacement:

a) The owner of the single-member limited liability company if the owner is an individual..

b) The President of the Member assembly or the President if the owner of the single-member limited liability company is an organization.

c) The President of the Member assembly or a multi-member limited liability. If the President of the Member assembly is the legal representative, the President of the Member assembly elected by the Member assembly shall sign the notice.

d) The President of the Board of Directors of the joint-stock company. If the President of the Board of Directors is the legal representative, the President of the Board of Directors elected by the General assembly of shareholders or the Board of Directors shall sign the notice.

Article 18. The application for the replacement of the owner of a single-member limited liability company by reason of inheritance

1. When the owner of a single-member limited liability company is replaced by reason of inheritance, the owner shall apply for the replacement of the company owner. The application includes:

a) The notice of the replacement of the owner of the single-member limited liability company signed by the legal representative or the new owner;

b) The revised charter of the company signed by the new owner or his/her legal representative;

c) The copies of identification papers of the new owner;

d) The copy of the Death certificate of the former owner;

dd) The written certification of the lawful right to inheritance of the inheritor.

2. When more than one person or more than one organization inherit part of the capital of the single-member limited liability company, the company shall be converted into a multiple-member limited liability company The application for the conversion includes:

a) The application for the enterprise registration;

b) The charter of the converted company signed by all inheritors;

c) The list of members;

d) The copies of the identification papers of the members if the members are individuals; the copies of the Certificate of Enterprise registration or other equivalent papers if the members are organizations;

dd) The copy of the Death certificate of the former owner;

e) The written certification of the lawful right to inheritance of the inheritors.

Article 19. Registering the replacement of the owner of a single-member limited liability company when the whole capital contribution is donated

The application for the replacement of the owner of a single-member limited liability companies when the whole capital contribution is donated is similar to the transfer of capital contribution prescribed in Article 43 of the Decree No. 43/2010/ND-CP. In the application for the modification of the enterprise registration contents the contract to donate the capital contribution shall replace the transfer contract and the papers proving the completion of the transfer.

Article 20. Replacing the founding shareholders of a joint-stock company

1. When a founding shareholder does not pay or only pays part of the shares registered after the deadline prescribed in Point c Clause 5 Article 23 of the Decree No. 102/2010/ND-CP, the unpaid shares of the founding shareholders shall be handled as prescribed in Clause 3 Article 84 of the Law on Enterprises.

After 90 days from the date on which the Certificate of Enterprise registration is issued, if the founding shareholder fails to pay off the registered shares, he or she is implicitly no longer a shareholder of the company, and therefore has no right to vote at the General assembly of shareholders. The founding shareholder that only pays part of the registered shares has the right to vote, receive dividends, and other rights corresponding to the paid shares.

The documentation, order, and procedure for replacing the founding shareholders is prescribed in Clause 1 Article 41 of the Decree No. 43/2010/ND-CP.

2. If the founding shareholder is an organization that has been merged or consolidated, the application for the replacement of the founding shareholders is similar to the application for the replacement of the founding shareholders by reason of transferring shares as prescribed in Clause 2 Article 41 of the Decree No. 43/2010/ND-CP. In the application for the modification of the enterprise registration contents, the merger or consolidation contract shall replace the transfer contract and the papers proving the completion of the transfer.

3. The founding shareholders in a joint-stock company in the Certificate of Enterprise registration may be changed within 03 years from the date on which the Certificate of Enterprise registration is issued. After this deadline, the Business Registration Office must not change the founding shareholders of the joint-stock company in the Certificate of Enterprise registration. The change of the information about the shareholders of the company is written in the Shareholder Register of the company.

Article 21. Changes in members of multi-member limited liability companies when the capital committed is not paid or partly paid

The members of multi-member limited liability companies that do not pay or only pay part of the committed capital shall be changed as follows:

1. After the last deadline for contribution, the members that have not contributed capital into the company are implici

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Mật ong nguyên chấtChuyên cung cấp sỉ và lẻ mật ong nguyên chất 100% tại TPHCM từ thiên nhiênDịch vụ điện hoa Hoa Tươi 360o với dịch vụ điện hoa chuyên nghiệp, giá hợp lý giúp bạn gởi đến người thân những bó hoa tươi đẹp nhấtShop hoa phong lan Hoa tươi 360o là shop hoa phong lan TPHCM chuyên cung cấp các loại hoa lan hồ điệp và địa lanHoa giỏ Hoa giỏ để bàn tạo cho không gian làm việc trở nên cực kỳ ấn tượng, được sử dụng trong các dịp như đám cưới, tặng sếp, sinh nhật....Hoa bó Hoa tươi 360o giúp bạn gởi đến bạn bè, người thân hoa bó chúc mừng sinh nhật, tốt nghiệp, hoa tặng sếp nam giá hợp lý, giao hoa miễn phí TP. HCMhoa chúc mừng Hoa tươi 360o chuyên điện hoa chúc mừng khai trương: kệ hoa khai trương, giỏ hoa khai trương... với giá hợp lý, giao hoa miễn phí trong TPHCMHoa chia buồn Hoa tươi 360o chuyên điện hoa chia buồn ở TPHCM với giá cả hợp lý, giao hoa miễn phí ở TPHCMHoa chúc mừng sự kiện Hoa chúc mừng sinh nhật, hoa chúc mừng sự kiện tặng bạn bè hoặc người thân những dịp trọng đại, giao hoa miễn phí nội thành TPHCMShop hoa cưới Hoa cưới đẹp giúp đám cưới của bạn thêm ý nghĩa. Gọi 1900 545 587 để được shop hoa cưới - Hoa tươi 360o tư vấn, giao hoa cưới miễn phí ở Bình Thạnh và tại TPHCMhoa tươi Shop Hoa tươi 360o với dịch vụ hoa tươi giúp bạn gởi đến người thân những bó hoa tươi đẹp - giá hợp lý, giao hoa miễn phí tại TPHCMĐặt quần áo đá banh Đặt quần áo bóng đá - Đặt quần áo đá banh ở TPHCM với chất lượng tốt, giá ưu đãi. Gọi 0903 009 041 để Đặt quần áo bóng đá - Đặt quần áo đá banhGiày Futsal PAN Thái LONI chuyên cung cấp các loại giày Futsal PAN Thái Lan giá rẻ trên toàn quốc. Gọi 0903 009 041 gặp MS. Nhi để đặt giày Futsal Pan Thái  giá rẻgiày đá banh cỏ tự nhiên LONI Sport chuyên cung cấp các loại giày đá banh cỏ tự nhiên giá rẻ với nhiêu mẫu mã đẹpGiày đá banh cỏ nhân tạo LONI SPORT kinh doanh sỉ và lẻ giày bóng đá, giày đá banh cỏ nhân tạo, giày futsal Pan Thái Lan với giá cạnh tranh kèm quà tặng hấp dẫngiày đá banh LONI SPORT kinh doanh sỉ và lẻ giày đá banh, giày bóng đá cỏ nhân tạo Fake1, giày futsal Pan Thái Lan với giá cạnh tranh kèm quà tặng hấp dẫnáo bóng đá - áo đá banh LONI Sport chuyên thiết kế và sản xuất quần áo đá banh, áo bóng đá ở TPHCM. Quý khách đặt áo đá banh vui lòng liên hệ: 0983 031 509 - 0903 009 041Shop quần áo đá banh - Shop bán đồ thể thao Shop bán đồ thể thao Loni Sport chuyên bán quần áo đá banh, phụ kiện thể thao như: giày đá banh, túi xách, vớ ...Gọi 0983 031 509 - 0903 009 041DỰ ÁN CĂN HỘ NEWTON RESIDENCE DỰ ÁN CĂN HỘ NEWTON RESIDENCE sẽ chính thức mở bán vào 30/2/2016. LH mua CĂN HỘ NEWTON RESIDENCE 0903414547-0933333188Thay mặt kính Ipad Thay mặt kính Ipad giá rẻ nhất TP. HCM, lấy liền có bảo hànhThay mặt kính Samsung Thay mặt kính Samsung giá rẻ nhất TP. HCM, lấy liền có bảo hànhthay mat kinh Iphone Thay mặt kính Iphone giá rẻ nhất TP. HCM, lấy liền có bảo hànhThay mặt kính Iphone 6S Thay mặt kính Iphone 6S giá rẻ nhất TP. HCM, đặc biệt chờ lấy liền. Nhận thay mắt kính Iphone 6S cho các cửa hàng Cọc khoan nhồi Nền Móng Đất Phương Nam chuyên thi công cọc khoan nhồi mini với phương pháp và thiết bị hiện đại, đội ngũ nhân viên chuyên nghiệp. Gọi ngay 0919 49 8080Phụ kiện nhà bếp Inox 304 Phụ kiện nhà bếp bằng Inox 304 do Hòa Bình Glass sản xuất và phân phối giúp cho các bà nội trợ nhanh chóng giải quyết vấn đề dầu mỡ vì dễ lau chùi, tiện lợi và nhanh chóngGương soi phòng tắm Gương soi phòng tắm do Hòa Bình Glass sản xuất từ nguyên liệu kính Guardian của Mỹ với nhiều mẫu mã phong phúPhụ kiện phòng tắm Hobig chuyên sản xuất và phân phối phụ kiện phòng tắm, liên hệ để có bảng giá sỉ phụ kiện phòng tắm phù hợp cho mọi nhàPhụ kiện nhà bếp Hòa Bình Glass chuyển sản xuất và phân phối phụ kiện nhà bếp. Liên hệ để có bảng giá phụ kiện nhà bếp cho đại lýthay mặt kính Iphone 6s Plus thay mặt kính Iphone 6s Plus giá rẻ nhất TP. HCM, đặc biệt chờ lấy liền và có bảo hành đầy đủ

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