Q&A
Tax code locked, closed or restored
9 common questions with short answers and clear legal basis. Where a topic needs a closer read, the answer links to the full guide.
What should a company do if its tax code is “locked”?
“Locked” is not an official status name, so first check which status your tax code is actually in. Under status 09 (awaiting verification at the address), you can still file tax returns or submit explanations; under status 06 (not operating at the registered address), you choose between restoring the tax code or completing tax procedures and then dissolving. Each status calls for a different order of steps.
Legal basis: Circular No. 90/2026/TT-BTC, Clauses 1 and 2, Article 16; Circular No. 90/2026/TT-BTC, Clause 6, Article 13; Point b, Clause 1, Article 17
When is a company’s tax code closed (its validity terminated)?
For an enterprise whose tax registration is handled through the integrated one-stop mechanism, the tax code is terminated when the company is dissolved, goes bankrupt or ceases operations; has its registration certificate revoked; is divided, merged or consolidated; or is notified by the tax authority, after verification, as not operating at its registered address. From the date of the termination notice, the tax code may no longer be used unless it is restored.
Legal basis: Circular No. 90/2026/TT-BTC, Clause 1 and Clause 3, Points a and b, Article 13
What are the consequences if a company’s tax code is closed, and will it be fined?
A tax code whose validity has been terminated cannot be used for invoices, tax declarations or transactions; if the company has been notified as not operating at its address, the code can be used only for termination or restoration procedures. Any fines are tied to specific violations, such as late filing of tax returns or invoice violations, and the tax authority handles them when you file for restoration or termination. Outstanding tax obligations must still be fulfilled.
Legal basis: Decree No. 252/2026/NĐ-CP, Clause 5, Article 8; Circular No. 90/2026/TT-BTC, Point b (b.1), Clause 1, Article 18; Law on Tax Administration No. 108/2025/QH15, Clause 1, Article 45
When a company dissolves, must it file its own dossier to close the tax code?
Normally, no. An enterprise on the integrated system registers its dissolution with the business registration authority, which sends the information to the tax authority to carry out the termination of the tax code’s validity. The exception is an enterprise that has been notified as not operating at its registered address: it must go to its directly managing tax authority to complete tax procedures before filing the dissolution dossier.
Legal basis: Circular No. 90/2026/TT-BTC, Clauses 4 and 6, Article 13
What do tax code statuses 03 and 06 mean?
Status 03 means “taxpayer has ceased operations but has not completed the procedure to terminate the tax code’s validity.” It is common during dissolution or after a license is revoked, and it does not mean the process is finished. Status 06 means “taxpayer is not operating at the registered address,” as verified and notified by the tax authority. Only status 01 means the procedure to terminate validity has been completed.
Legal basis: Circular No. 90/2026/TT-BTC, Clauses 3, 4 and 7, Article 15; Circular No. 90/2026/TT-BTC, Clause 2, Article 16
What does the status “undergoing dissolution procedures” mean?
This is the legal status applied once the business registration authority has issued a notice that the enterprise is undergoing dissolution procedures: the dissolution decision has been recorded, but the enterprise has not yet completed the process. Normally, the enterprise changes to “dissolved” when the business registration authority issues a notice of dissolution, after the enterprise has paid all its debts and filed the dissolution dossier. In addition, if 180 days pass from the date the dissolution decision is received with no opinion from the enterprise and no written objection from any related party, the business registration authority also updates the enterprise’s legal status.
Legal basis: Decree No. 168/2025/NĐ-CP (amended by Decree No. 296/2026/NĐ-CP; Article 35 was not amended), Clauses 5 and 7, Article 35; Law on Enterprises No. 59/2020/QH14 (amended in 2022 and 2025; consolidated text 67/VBHN-VPQH dated 15/8/2025), Clauses 4, 7 and 8, Article 208
Can a closed tax code be restored, and what does the dossier include?
Yes, in the cases provided by law. The most common is a company that has been notified as not operating at its address but whose registration certificate has not yet been revoked and whose tax code has not yet been terminated. The main document is a written request for restoration on Form 25/ĐKT under Circular No. 90/2026/TT-BTC (replacing Circular No. 86/2024/TT-BTC), filed with the directly managing tax authority before the date of the termination notice. If the company has moved its head office without registering the change, you state the current address, explain the reason, and attach the dossier for changing the registered information.
Legal basis: Circular No. 90/2026/TT-BTC, Point b, Clause 1 and Point b, Clause 4, Article 17
How long does restoring a tax code take, and will there be a fine?
Within 10 working days from receipt of a complete dossier, the tax authority notifies you of the obligations to be completed (missing returns, invoices, outstanding amounts), imposes penalties for tax or invoice violations where applicable, and verifies the head office. Within 03 working days after you have completed everything, the tax authority issues the restoration notice. Total time depends mainly on how quickly you complete the returns and pay the amounts due.
Legal basis: Circular No. 90/2026/TT-BTC, Point b (b.1, b.3), Clause 1, Article 18
In which cases can a tax code not be restored?
The tax authority issues a notice of non-restoration when the dossier is incomplete or the case is not eligible for restoration; when more than 30 days have passed since the notice of obligations and you have not completed them or explained the reason; or when verification still finds that the company is not operating at its head office. A company whose registration certificate has been revoked (unless its legal status was later restored) or whose tax code has already been terminated also falls outside restoration by Form 25/ĐKT. In that case, you may consider completing tax procedures and then dissolving.
Legal basis: Circular No. 90/2026/TT-BTC, Point d, Clause 1, Article 18; Circular No. 90/2026/TT-BTC, Point b, Clause 1 and Point b, Clause 4, Article 17; Circular No. 90/2026/TT-BTC, Point a, Clause 1 and Clause 5, Article 17
Updated 16 October 2026. This is general information and does not replace advice for a specific case.
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