How to close a company's tax code on dissolution in Vietnam (2026)

Short answer: Terminating the validity of a tax identification number (chấm dứt hiệu lực mã số thuế) is part of tax registration (đăng ký thuế) (clause 1, Article 10 of the Law on Tax Administration 108/2025/QH15). A dissolving enterprise must fulfil its tax payment obligations before it registers the dissolution with the Business Registration Office (Phòng Đăng ký kinh doanh) (clause 2, Article 6 of Decree 252/2026/NĐ-CP (Nghị định 252/2026/NĐ-CP)). Before the tax number is closed, it must file all returns, pay all tax, deal with overpaid tax and undeducted VAT (thuế GTGT chưa khấu trừ), and close the tax numbers of all dependent units (đơn vị phụ thuộc) first (point d, clause 1, Article 7 of Decree 252/2026/NĐ-CP). Taxpayers that register for tax directly with the tax authority submit the termination file within 10 working days from the date of the document terminating their operations (Article 6(3)(h) of Decree 252/2026/NĐ-CP).

From 1/7/2026 the detailed procedure at the tax office is in Circular 90/2026/TT-BTC (Thông tư 90/2026/TT-BTC), which replaced Circular 86/2024/TT-BTC (clause 1, Article 36 of Circular 90/2026/TT-BTC); the text warehouse only has an OCR (text-recognition) copy of this circular, which may contain errors, so check the articles cited below against the original when preparing the file.

Does a dissolving enterprise have to file its own application to close the tax number?

Enterprises register for tax together with business registration under the one-stop interconnected mechanism (cơ chế một cửa liên thông) (Article 10(2) of the Law on Tax Administration 108/2025/QH15). When the enterprise sends its dissolution decision, the Business Registration Office forwards the information to the tax authority within 03 working days (point c, clause 2, Article 64 of Decree 168/2025/NĐ-CP (Nghị định 168/2025/NĐ-CP)).

Under Circular 90/2026/TT-BTC, the enterprise registers the dissolution with the business registration authority, and the dissolution decision information that authority forwards is the basis on which the tax authority carries out the procedure to terminate the tax identification number (clause 4, Article 13 of Circular 90/2026/TT-BTC). Within 02 working days, the tax authority issues a notice that the taxpayer has ceased operating and is completing the procedure to terminate its tax number (form 17/TB-ĐKT), reconciles its obligations, and then issues a notice that the enterprise has fulfilled its tax obligations so that it can submit the dissolution file to the business registration authority (form 28/TB-ĐKT) (point a.1, clause 1 and point a, clause 3, Article 15 of Circular 90/2026/TT-BTC). The enterprise itself submits a written request to terminate the tax number (form 24/ĐKT) to the tax authority in these cases: it is closing a branch or representative office (Article 13(5) of Circular 90/2026/TT-BTC); or it has been notified as not operating at the registered address (không hoạt động tại địa chỉ đã đăng ký) and wants to dissolve (Article 13(6) of Circular 90/2026/TT-BTC).

What must be completed before the tax number is closed?

Under Article 7(1)(d) of Decree 252/2026/NĐ-CP:

• File all tax returns and pay all tax; deal with overpaid tax and VAT not yet deducted (if any); this includes the obligations of dependent units, business locations and tax numbers used for paying on behalf of others (mã số nộp thay) (point d.1).
• All dependent units must have their tax numbers terminated before the managing unit (đơn vị chủ quản) (point d.2).

Circular 90/2026/TT-BTC also requires invoice obligations to be fulfilled under the law on invoices (Article 14(1) of Circular 90/2026/TT-BTC). The tax finalisation file on dissolution (hồ sơ quyết toán thuế) is submitted no later than the 45th day from the date of the dissolution decision (Article 10(5)(b) of Decree 252/2026/NĐ-CP); see Tax finalisation on dissolution.

What is the deadline for filing to terminate the tax number?

• Taxpayers registered directly with the tax authority (not through the Business Registration Office): 10 working days from the date of the document terminating operations or business, or the date the contract ends (Article 6(3)(h) of Decree 252/2026/NĐ-CP).
• Branches and representative offices of an enterprise: 10 working days from the date of the termination decision or notice, unless the Law on Enterprises sets a different time limit (Article 13(5) of Circular 90/2026/TT-BTC).
• Dissolving enterprises: the texts cited here set no separate time limit for "closing the tax number"; the milestones to keep are tax finalisation within 45 days (Article 10(5)(b) of Decree 252/2026/NĐ-CP) and submitting the dissolution file within 05 working days from the date all debts are paid (Article 208(7) of the Law on Enterprises 59/2020/QH14 (Luật Doanh nghiệp)).

What does the tax authority do with the file?

When the Business Registration Office receives the dissolution file, the tax authority has 02 working days to send its opinion on whether the enterprise has fulfilled its tax obligations; if it refuses because obligations remain, the enterprise is notified and cannot yet move to "dissolved" (đã giải thể) status (Article 64(5) of Decree 168/2025/NĐ-CP). Under Circular 90/2026/TT-BTC, the tax authority handles offsetting or refunds of overpaid amounts (Article 15(1)(a.3)), asks the customs authority to confirm import and export obligations (Article 15(1)(a.4)), and when an organisation's tax number is terminated, the Tax Registration Certificate (Giấy chứng nhận đăng ký thuế) and the Tax Identification Number Notice (Thông báo mã số thuế) cease to be valid (Article 15(6) of Circular 90/2026/TT-BTC).

For tax registration files in general: if the file is complete, the tax authority gives notice that it accepts the file and of the processing time, no later than 03 working days from receiving the complete file; if the file is incomplete, it informs the taxpayer no later than 02 working days from receipt (Article 7(2) of Decree 252/2026/NĐ-CP).

After filing for termination, do you still have to file tax returns?

A taxpayer that has submitted the file to terminate its tax number no longer has to file tax returns, except the tax finalisation file up to the time of termination and returns for tax obligations arising after the termination file was submitted (Article 11(5) of Decree 252/2026/NĐ-CP). A terminated tax number may not be used in transactions and can only be used again after it is reinstated (khôi phục) (Article 8(5) of Decree 252/2026/NĐ-CP).

What if the company is flagged as "not operating at the registered address"?

A taxpayer notified as not operating at the registered address may only use its tax number for transactions serving the termination or reinstatement of the number (Article 8(5) of Decree 252/2026/NĐ-CP). To dissolve, the enterprise must go to the tax authority, submit the file to terminate its tax number and fulfil its tax obligations before submitting the dissolution file (Article 13(6) of Circular 90/2026/TT-BTC). If, 120 days after the notice, the tax number has been neither reinstated nor terminated, the legal representative (người đại diện theo pháp luật) and the beneficial owner (chủ sở hữu hưởng lợi) may be subject to temporary suspension of exit from Vietnam (tạm hoãn xuất cảnh) (point c, clause 1, Article 28 of Decree 252/2026/NĐ-CP). See Compulsory dissolution.

When to ask a lawyer or tax agent

• The enterprise has several branches and locations in different provinces and needs to close the tax numbers in the right order.
• There is VAT not yet fully deducted, or an overpaid amount to be offset or refunded.
• The tax authority refuses to confirm that obligations have been fulfilled and the enterprise does not know why.
• The enterprise has been notified as not operating at the registered address, or has import and export activities.