Q&A
Tax debt and enforcement
8 common questions with short answers and clear legal basis. Where a topic needs a closer read, the answer links to the full guide.
Can a company with outstanding tax debt be dissolved?
Yes, provided that all debts are guaranteed to be paid in full. On dissolution, employees' entitlements are paid first, then tax debts, then other debts; the dissolution file is submitted within 05 working days from the date all debts are paid. Before the tax code is terminated, the enterprise must also complete its invoice obligations and submit all tax returns and pay all tax.
Basis: Law on Enterprises No. 59/2020/QH14 (amended in 2022 and 2025; consolidated document 67/VBHN-VPQH dated 15/8/2025), Article 207, Clause 2; Article 208, Clauses 5 and 7; Circular 90/2026/TT-BTC, Article 14
How long can a company owe tax before enforcement is applied?
One case of enforcement is when the tax owed is more than 90 days overdue from the end of the payment deadline. There are also cases where the extension period has ended and the debt remains, or where the company owes tax but does not operate at its registered address. A debt being paid in installments with a credit institution's guarantee is not subject to enforcement during the installment period.
Basis: Law on Tax Administration No. 108/2025/QH15, Article 48, Clauses 1, 2, 3 and 6
Can a company still issue invoices while under tax enforcement?
When the tax authority applies the measure of suspending the use of invoices, the company cannot issue invoices until the measure ceases to be effective. Other measures include deducting money, freezing accounts, seizing assets, and revoking the enterprise registration certificate. A measure ends when the enforced debt has been paid in full, or when there is a written approval for installment payment, extension, exemption or reduction.
Basis: Law on Tax Administration No. 108/2025/QH15, Article 49, Clause 1, Points a, d, e and h; Clause 2
Where can I check whether a company still owes tax?
You check on the enterprise's electronic tax transaction account: taxpayers have the right to look up the status of their tax obligations and to receive notices of tax owed through this account. After 30 days from the due date without payment, the tax authority also notifies the amount of tax owed and the number of days of late payment. If the password or digital signature has been lost, it is advisable to recover it first.
Basis: Law on Tax Administration No. 108/2025/QH15, Article 37, Clause 1, Point đ; Article 16, Clause 4
Can I obtain a certificate confirming that the company has no outstanding tax?
Yes. Taxpayers have the right to request confirmation that they have completed their tax obligations; the detailed procedure is prescribed by the Minister of Finance. On dissolution, an enterprise using the interlinked procedure has the tax authority issue a notice of completion of tax obligations in order to continue the dissolution procedure.
Basis: Law on Tax Administration No. 108/2025/QH15, Article 37, Clause 1, Point i; Clause 3; Circular 90/2026/TT-BTC, Article 15, Clause 3, Point a (a.1)
If a company ceases operation without finishing its tax payments, who must pay?
The law provides by type of enterprise: for a private enterprise, a single-member limited liability company or a partnership, the enterprise owner, the company owner or the general partners complete the obligations; for a limited liability company with two or more members or a joint-stock company, the contributing members or contributing shareholders are responsible, in accordance with enterprise law. If a dependent unit has not finished, its parent entity is responsible. The obligation does not disappear when a company is abandoned.
Basis: Law on Tax Administration No. 108/2025/QH15, Article 17, Clause 1, Points c and dd
Can overdue tax be paid in installments?
There is an installment mechanism for a period of not more than 12 months, considered by the head of the tax administration authority on your request, and a guarantee from a credit institution is required. While the installment period applies and the guarantee letter remains valid, that debt is not subject to enforcement, but late-payment interest is still calculated.
Basis: Law on Tax Administration No. 108/2025/QH15, Article 48, Clause 6; Article 16, Clause 1, Point d
If assets are not enough to pay all debts, can the company still be dissolved?
An enterprise may be dissolved only if it guarantees full payment of all debts and other property obligations. If, after review, the assets are not enough to pay the debts, you need to consider the route under the law on restructuring and bankruptcy instead of dissolution. Therefore, prepare a complete debt schedule before making the dissolution decision.
Basis: Law on Enterprises No. 59/2020/QH14 (amended in 2022 and 2025; consolidated document 67/VBHN-VPQH dated 15/8/2025), Article 207, Clause 2; Law on Tax Administration No. 108/2025/QH15, Article 17, Clause 1, Point b
Updated 16 October 2026. This is general information and does not replace advice for a specific case.
Tools for Companies and Household Businesses
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