According to the regulations at Decree 126/2020/ND-CP detailing some provisions of the Law on Tax Administration
2. During the period when the taxpayer temporarily suspends business operations:
a) Taxpayers are not required to file tax returns, except in cases where the taxpayer temporarily suspends business operations for less than a full month, quarter, calendar year, or fiscal year; in such cases, they must still file monthly or quarterly tax returns and annual tax settlement returns.
b) Household businesses and individual business owners paying taxes under the lump-sum method who temporarily suspend operations will have their lump-sum tax obligations reassessed by the tax authorities in accordance with regulations issued by the Minister of Finance.
c) Taxpayers who are not allowed to use invoices and are not required to submit reports on invoice usage. However, if the tax authority approves the use of invoices in accordance with the law on invoices, the taxpayer must submit tax declarations and reports on invoice usage as required.
d) Taxpayers must comply with decisions and notices of tax authorities regarding debt collection, enforcement of administrative decisions on tax management, inspection and examination of compliance with tax laws, and handling of administrative violations on tax management as prescribed by the Law on Tax Administration when temporarily suspending business operations.
3. If a taxpayer resumes business operations within the registered timeframe, they are not required to notify the agency where they registered the temporary suspension of business operations as stipulated.
If a taxpayer resumes business operations before the scheduled deadline, they must notify the agency where they registered the temporary suspension of operations and must fully comply with tax regulations, submit tax returns, and submit reports on invoice usage as required.
For taxpayers falling under the circumstances specified in point c, clause 1 of this Article, they must notify the directly managing tax authority at least one working day before resuming business operations ahead of schedule.
4. Taxpayers who register directly with the tax authority are not allowed to register for temporary suspension of business operations when the tax authority has issued a Notice stating that the taxpayer is not operating at the registered address.