Closing the tax code and completing dissolution

Status 01 shows that the taxpayer has ceased operations and has completed the procedure to terminate the validity of the tax code. This is the final status for the tax part; the tax authority issues the notice of termination of tax code validity on Form 18/TB-ĐKT once the enterprise has fulfilled its obligations.

• Status 03 or 06 does not yet mean the process is complete.
• After receiving the notice, it is advisable to check the status again yourself on the Tax Department’s system.

Legal basis: Circular 90/2026/TT-BTC; guidance of the Tax Department (xaydungchinhsach.chinhphu.vn, 08/8/2026). Further reading: /kien-thuc/trang-thai-ma-so-thue-khi-giai-the/.

Not necessarily. Closing the tax code completes the tax part; the company is fully dissolved only when the business registration authority changes its legal status in the National Database on Enterprise Registration to “Dissolved”. These two steps are carried out by two different agencies.

• Some enterprises have reported that they completed their tax obligations but could not yet be dissolved because of data-connection problems; the Ministry of Finance has issued Official Dispatch 16148/BTC-DNTN to speed this up.
• It is advisable to check both places: the tax code status and the enterprise’s legal status.

Legal basis: Clause 5, Article 64 of Decree 168/2025/NĐ-CP; Official Dispatch 16148/BTC-DNTN dated 12/10/2026 (a directive document). Further reading: /kien-thuc/giai-the-mat-bao-lau/.

Besides tax, an enterprise may still have customs obligations, social insurance obligations and other amounts payable to the state budget. The Tax Department states that only when the enterprise has completed all obligations to the state budget does the business registration authority have enough information to consider the dissolution dossier.

• When terminating the validity of a tax code, the tax authority also confirms obligations to the customs authority.
• An enterprise may be dissolved only when it ensures that all debts and other property obligations are paid.

Legal basis: Clause 2, Article 207 of the 2020 Law on Enterprises; statement of the Deputy Director of the Tax Department (Thanh Niên, 06/10/2026); guidance of the Tax Department (xaydungchinhsach.chinhphu.vn, 08/8/2026). Further reading: /kien-thuc/giai-the-doanh-nghiep-dong-lao-dong-bhxh/. Thái Tín helps review and prepare the dossier before it is filed.

It is not left hanging indefinitely. If, after 02 working days from the date the business registration authority sent the information, no opinion has been received from the tax authority, the business registration authority changes the enterprise to “Dissolved” within the next 01 working day.

• When there is a technical problem, the two agencies must proactively coordinate so that the tax authority responds within 02 working days.
• If the tax authority responds that obligations have not been completed, the enterprise must deal with the outstanding part.

Legal basis: Official Dispatch 16148/BTC-DNTN dated 12/10/2026, items 1 and 3 — a directive document of the Ministry of Finance sent to the provincial Departments of Finance, not a legal normative document. For the statutory deadlines, see the question “How long does it take to get a result after filing the dissolution dossier?” at /hoi-dap/.

After 180 days from the date the business registration authority receives the dissolution resolution (or the notice that the enterprise is carrying out dissolution procedures), if no dissolution registration dossier is received and there is no written objection from the tax authority or an interested party, the enterprise is changed to “Dissolved”.

• If the tax authority objects (usually because of outstanding debt or missing documents), the change does not happen automatically.
• Changing the status does not remove responsibility for obligations that have not been fulfilled.

Legal basis: Official Dispatch 16148/BTC-DNTN dated 12/10/2026 (a directive document), item 2 (citing Clause 6, Article 64 and Clause 3, Article 65 of Decree 168/2025/NĐ-CP). Further reading: /kien-thuc/trach-nhiem-nguoi-dai-dien-sau-giai-the/.

An organization that registers tax directly with the tax authority (not through the business registration authority), is in status 06 and does not wish to continue operating terminates the validity of its tax code directly at the tax authority. The end result is notice 18/TB-ĐKT and status 01.

• Step 1: review the status and prepare the grounds for dissolution or termination.
• Step 2: file the dossier requesting termination of the tax code’s validity.
• Step 3: complete tax returns, finalization and invoice reports, and comply with penalty decisions; the tax authority also confirms obligations to the customs authority.
• Step 4: follow the result and check that the status has changed to 01.

Legal basis: Circular 90/2026/TT-BTC; guidance of the Tax Department (xaydungchinhsach.chinhphu.vn, 08/8/2026). For enterprises registered through the business registration authority, see /kien-thuc/khong-hoat-dong-tai-dia-chi-da-dang-ky/.

Yes. When an enterprise in status 06 applies to restore its tax code, the tax authority verifies the facts at the head office address and draws up a record on Form 15/BB-XMHĐ, confirmed by the local authorities; the representative signs the record together with the tax authority.

• The enterprise needs to display its signboard at the registered address, have a person with authority work directly with the inspectors, and provide accounting records proving its operations when requested.
• Within 10 working days from receiving a complete dossier (Form 25/ĐKT), the tax authority prepares the list of obligations to be completed (Form 19.1/TB-ĐKT).

Legal basis: Circular 90/2026/TT-BTC; guidance of the Tax Department (xaydungchinhsach.chinhphu.vn, 06/8/2026). Further reading: /kien-thuc/trang-thai-ma-so-thue-khi-giai-the/.

The tax code returns to the actual status it had before it was changed to 06, after the tax authority issues the restoration notice on Form 19/TB-ĐKT. The restoration information is automatically transmitted by the tax registration system to the National Information System on Enterprise Registration.

• After that, the enterprise files tax returns and registers and uses e-invoices as normal again.
• It is advisable to check the status yourself on the Tax Department’s portal.

Legal basis: Circular 90/2026/TT-BTC; guidance of the Tax Department (xaydungchinhsach.chinhphu.vn, 06/8/2026).