The "Tax Code Clean-up" Campaign

This is the "Tax Code Clean-up – Removing Bottlenecks in Business" campaign of the tax sector under Decision 595/QĐ-CT dated 08/5/2026 of the Tax Department. Its aim is to deal with the files of enterprises that have ceased operating but have not closed their tax code, or that are no longer operating at their registered address.

• For results processed through the end of August 2026, see HD-024.
• Tax authorities review and classify files by risk level and coordinate with business registration, the police, customs and local authorities.
• The way out for an enterprise remains two paths: terminate operations (dissolution) or restore the enterprise to do business again.

Basis: Decision 595/QĐ-CT dated 08/5/2026 (as reported by People's Representative Newspaper, 09/10/2026). Further reading: /kien-thuc/trang-thai-ma-so-thue-khi-giai-the/. Thái Tín helps you review your status and choose the appropriate path — contact us when needed.

No. The Tax Department confirms that the campaign creates no new legal obligations; the obligations on declarations, invoices and tax upon termination or restoration are all already in current law. The tax sector requires that eligible files be resolved promptly and that no procedures beyond those prescribed be created.

• Files with outstanding issues must be given clear guidance on what needs to be supplemented.
• This means a dissolution dossier still follows the 2020 Law on Enterprises and Decree 168/2025/NĐ-CP (amended by Decree 296/2026/NĐ-CP) on enterprise registration, and the Law on Tax Administration 108/2025/QH15 and Circular 90/2026/TT-BTC on tax registration.

Basis: statement by the Deputy Director of the Tax Department (People's Representative Newspaper 09/10/2026; Thanh Niên Newspaper 06/10/2026). Further reading: /kien-thuc/ho-so-giai-the-doanh-nghiep/.

There is currently NO new regulation. On 06/10/2026, the Tax Department stated that a relief measure is being studied along the lines of reducing certain penalties, the business license fee and late-payment interest; a draft is being circulated to ministries for comment before being submitted to the Government.

• The Tax Department made clear that this direction does not mean cancelling principal tax that has arisen from business activity.
• Until a document is issued, penalties, business license fees and late-payment interest continue to be calculated under current regulations.
• Thái Tín will update this answer when an official document is issued.

Basis: Thanh Niên Newspaper 06/10/2026 and 12/10/2026 (Ministry of Finance press conference); People's Representative Newspaper 09/10/2026.

The tax authority recommends that enterprises that have ceased operating not let their files drag on, because actual tax debt continues to accrue late-payment interest. What should be done right away is to check the tax code status and determine the outstanding obligations; this does not depend on any new policy.

• Late-payment interest is calculated at 0.03%/day on the overdue tax amount (Point a, Clause 2, Article 16 of Law on Tax Administration 108/2025/QH15).
• If you know your obligations clearly in advance, the enterprise can apply any new policy immediately when it comes.

Basis: Law 108/2025/QH15, Article 16; recommendation of the Tax Department (Thanh Niên Newspaper 06/10/2026). Further reading: /kien-thuc/giai-the-cong-ty-con-no-thue/. Thái Tín can carry out a preliminary review of the outstanding obligations so that you can decide the timing yourself.

Three first steps recommended by the tax authority: check the tax code status, reconcile the notices received, and then contact the managing tax authority to determine the dossier and the obligations still to be completed. Only after that should you choose between dissolution and restoration.

• The tax code status together with its "reason" determines the order of procedures (for example, status 06 requires terminating the validity of the tax code at the tax authority first).
• Besides tax, there may also be customs and social insurance obligations.

Basis: Tax Department (Thanh Niên Newspaper 06/10/2026; People's Representative Newspaper 09/10/2026); Official Dispatch 10371/BTC-DNTN dated 17/7/2026 (status 06 requires terminating the validity of the tax code before dissolution is completed). Further reading: /kien-thuc/khong-hoat-dong-tai-dia-chi-da-dang-ky/. Thái Tín undertakes the initial review of the dossier and states clearly the way forward.

According to the Tax Department, by the end of August 2026 the tax authorities had completed the tax code closure procedure for nearly 125,000 enterprises, branches and organizations. The tax authorities had also confirmed completion of tax obligations in more than 52,000 cases so that they could proceed with dissolution procedures at the business registration authority.

• Many files outstanding from 2025 and earlier are being handled in a concentrated way in the campaign.
• The tax sector has committed to resolving eligible files on time and not adding procedures beyond those prescribed.

Basis: Thanh Niên Newspaper 06/10/2026 (figures announced by the Tax Department at the Ministry of Finance press conference). Further reading: /kien-thuc/trang-thai-ma-so-thue-khi-giai-the/. Thái Tín helps you review your file so that you follow this channel correctly.