📌 Two groups of businesses are under the scrutiny of the Tax Department in the campaign. 'Cleaning up tax identification numbers – Removing bottlenecks in business':
- Ceased operations as if the dissolution procedures were not yet completed. — requiring the fulfillment of tax declaration and payment obligations and the completion of dissolution procedures.
- Not operating at the registered address, has outstanding tax debts. — Processing the revocation of the business registration certificate, requiring taxpayers to fulfill their tax obligations, and completing procedures to terminate the tax identification number.
- The list will be made public before July 17th. — Listing of businesses subject to review on the websites of tax authorities at all levels and at the headquarters of tax administration agencies.
- Things that need to be done immediately. — Check the tax identification number status of the organization, update business registration information, or complete dissolution procedures, ensuring that it accurately reflects actual operations.
On July 13, 2026, the Director of the Tax Department issued... Official Dispatch 18/CD-CT The Provincial/City Tax Heads are requested to focus resources on implementing the "Cleaning up Tax Identification Numbers - Removing Bottlenecks in Business" campaign. (See detailed list) 617,462 businesses are subject to review. The plan was sent to each locality on the same day, along with the handling instructions and completion deadline for each group.
The company has ceased operations but has not yet completed the dissolution process.
The business has ceased operations, but the legal documents remain pending between the tax authority and the business registration authority. The local tax authority has notified the taxpayer. The requirement is to fulfill tax declaration and payment obligations and carry out business dissolution procedures as prescribed by law. — completed before the deadline 15/07/2026.
After the taxpayer fulfills the above obligations, the tax authority is responsible for... Confirm the fulfillment of tax obligations and provide feedback to the business registration authority. within the time limit specified in Decree 168/2025/ND-CPThis allows businesses to complete the dissolution and cessation of operations. The operational steps are carried out according to the guidelines in Circular 3815/CT-NVT of 2026 from the Tax Department.
Not operating at the registered address, has outstanding tax debts.
The Tax Department directs the handling of the matter and requests the business registration agency to take appropriate action. Revocation of Business Registration Certificate For these subjects, the processing time is determined according to two cases:
Ceased business operations for ≥ 01 year without notification.
Businesses that have ceased operations for one year or more without notifying the business registration authority and the tax authority will be subject to penalties as stipulated in Clause 3, Article 69 of Decree 168/2025/ND-CP.
To be completed before July 15, 2026
Eligible for applying coercive measures.
Businesses are eligible for enforcement measures under Article 73 of Decree 252/2026/ND-CP. This is in accordance with the Ministry of Finance's directive in Official Letter 9409/BTC-CT of 2026.Tax debt enforcement
To be completed before July 17, 2026
⚠️ Important note
Revocation of Business Registration Certificate Tax obligations are not eliminated. After the recovery results are obtained, the tax authorities will continue to apply tax management measures to require taxpayers to fulfill their outstanding tax obligations before proceeding with the procedures to terminate the tax identification number in accordance with tax management laws and the guidance in Official Letter 3815/CT-NVT.
The list will be made public before July 17, 2026.
Along with enforcement, tax authorities at all levels will publicly disclose the list of businesses that have ceased operations but have not yet completed the procedures for terminating their tax identification numbers, and businesses that are not operating at their registered addresses, in accordance with Article 4 of Decree 252/2026/ND-CP. The public disclosure will be conducted through various means, including posting on social media. Website of tax authorities at all levels, posted at the tax authority's headquarters and in other forms as prescribed — The posting will be completed before July 17, 2026.
What should businesses do?
- Verify the legal status of the business. Check the status of your tax identification number on the tax authority's taxpayer information lookup system and the National Business Registration Portal; monitor the public list at your local tax office from July 17, 2026.
- If the business has ceased operations but has not yet been dissolved: Proactively complete any missing tax returns, pay off all outstanding tax debts, and submit dissolution documents.
- If it's active but the physical address has changed: Register the address change immediately with the business registration authority and the tax authority. Businesses notified by the tax authority that they are not operating at their registered address will not be allowed to use electronic invoices, directly affecting transactions and increasing risks for the buyer. In cases where the tax identification number has been changed, follow the procedures to restore its validity according to the instructions posted at the tax authority.
- Review partners and suppliers. Compare input invoices with publicly available lists to mitigate risks regarding deductible expenses and tax deductions when dealing with businesses that are not operating at their registered address.