CÔNG TY TNHH COMMA SPA
| Tax code | 0402288444 |
| Vietnamese name | CÔNG TY TNHH COMMA SPA |
| Abbreviated name | CATS SPA |
| English name | COMMA SPA COMPANY LIMITED |
| Trading name | CATS SPA |
| Address | 72 An Nhơn 7, Phường An Hải, TP Đà Nẵng, Việt Nam. |
| Legal representative | LÊ QUANG HÙNG |
| Business registration certificate issue date | 22/07/2025 |
| Operations start date | 22/07/2025 |
| Fiscal year end | 31/12 |
| Data updated | 08/10/2026 16:54 |
Business lines
| S9610 | Sauna, massage and similar health-enhancing services (excluding sports activities) |
Frequently asked questions about CÔNG TY TNHH COMMA SPA
Does CÔNG TY TNHH COMMA SPA have any other names?
Besides its full name, CÔNG TY TNHH COMMA SPA is also registered under the name COMMA SPA COMPANY LIMITED. When searching, either this name or tax code 0402288444 will return the same result.
Is CÔNG TY TNHH COMMA SPA still operating?
The status of tax code 0402288444 of CÔNG TY TNHH COMMA SPA is NNT đã được cấp MST according to the latest synced data (as of 08/10/2026). The list of tax code statuses is set out in Appendix I of Circular 90/2026/TT-BTC.
What information is needed to issue an invoice to CÔNG TY TNHH COMMA SPA?
The three mandatory fields on an invoice are the entity name CÔNG TY TNHH COMMA SPA, tax code 0402288444 and address 72 An Nhơn 7, Phường An Hải, TP Đà Nẵng, Việt Nam.. Check the tax code status again right before issuing an invoice, because an invoice issued to an entity that is not operating at its registered address risks being rejected at tax finalization.
How is tax code 0402288444 structured?
Tax code 0402288444 consists of 10 digits. Under Article 5 of Circular 90/2026/TT-BTC, the first two digits 04 are the segment prefix; the seven digits 0228844 fall within an ascending sequence from 0000001 to 9999999; the digit 4 is the check digit. A 10-digit code is issued to an organization that is an independent unit.
What business lines does CÔNG TY TNHH COMMA SPA operate in?
The main business line of CÔNG TY TNHH COMMA SPA is Dịch vụ tắm hơi, massage và các dịch vụ tăng cường sức khoẻ tương tự (trừ hoạt động thể thao) (business line code S9610).
Legal basis: Article 11 of the 2025 Law on Tax Administration and Circular 90/2026/TT-BTC on tax registration (effective 01/7/2026). See also tax code structure and the list of 10 tax code statuses.
Business statistics in Phường An Hải
3,456Total businesses
1,428Operating
2,022Ceased / suspended
0New in last 90 days
Across Thành phố Đà Nẵng: 55,014 businesses, of which 23,082 are operating.
Common business lines
By legal form
Limited liability company1,997
Single-member limited liability company863
Joint stock company426
Sole proprietorship101
Other state agency14
School / educational institution9
By status
Not operating at registered address1,497
Taxpayer issued tax code1,423
Ceased operations; tax code closure not yet completed231
Temporarily suspended operations202
Ceased operations; tax code closure completed92
Operating (household or individual business without complete tax registration information)5
Businesses with legal representative "LÊ QUANG HÙNG"
A total of 191 businesses share the same legal representative name