Tax Finalization upon Dissolution

No later than the 45th day from the date the enterprise has its dissolution decision. This deadline applies to the types of tax that are subject to finalization; it differs from the usual deadline, which is the last day of the 3rd month from the end of the finalization period.

Basis: Points a and b, Clause 5, Article 10 of Decree 252/2026/NĐ-CP. Further reading: /kien-thuc/quyet-toan-thue-khi-giai-the/. Thái Tín helps prepare the tax finalization dossier upon dissolution; contact us for a review of your books.

Yes, in one specific case: where, in the month or quarter in which the dissolution occurs, no tax is withheld and the enterprise is in a case that is not required to finalize personal income tax under the Ministry of Finance's guidance, the enterprise must still submit the personal income tax declaration dossier for that month or quarter.

Basis: Paragraph 2, Clause 6, Article 11 of Decree 252/2026/NĐ-CP.

No. An organization that does not pay income from salaries and wages does not have to submit a personal income tax finalization dossier for income from salaries and wages.

• Other tax obligations must still be finalized up to the time of termination.

Basis: Clause 7, Article 11 of Decree 252/2026/NĐ-CP.

After submitting the dossier to terminate the validity of the tax code, the enterprise no longer has to submit periodic tax declaration dossiers, except for two types: the tax finalization dossier up to the time the tax code ceases to be valid, and the tax declaration dossier for obligations arising after the time the termination dossier was submitted.

Basis: Clause 5, Article 11 of Decree 252/2026/NĐ-CP. Further reading: /kien-thuc/trang-thai-ma-so-thue-khi-giai-the/.

Yes. A tax refund to an enterprise or organization upon dissolution is one of the cases of refund of overpaid amounts. A tax refund dossier upon dissolution is subject to pre-refund inspection; if a finalization inspection has already been carried out, the tax authority resolves the refund on the basis of that inspection result.

Basis: Point c, Clause 2, Article 29; Point d, Clause 1, Article 30 of Decree 252/2026/NĐ-CP. Further reading: /kien-thuc/quyet-toan-thue-khi-giai-the/.

A resident individual who is a foreigner and whose labor contract in Vietnam ends must submit the personal income tax finalization dossier before leaving the country, but no later than 45 days from the date the labor contract ends.

• A foreigner with overdue tax debt may be subject to temporary suspension of exit: see HD-058.

Basis: Point d, Clause 5, Article 10 of Decree 252/2026/NĐ-CP. Further reading: /kien-thuc/giai-the-doanh-nghiep-von-nuoc-ngoai/. Thái Tín helps FDI enterprises handle tax finalization for foreign personnel when closing down.

Complete the tax obligations first. For an enterprise that registers for tax through the one-stop interlinked mechanism, upon dissolution it registers the dissolution with the business registration authority after completing its tax payment obligations as required.

• An enterprise in status 06: first terminate the validity of the tax code at the tax authority; see HD-005 and a23.

Basis: Clause 2, Article 6 of Decree 252/2026/NĐ-CP. Further reading: /kien-thuc/ho-so-giai-the-doanh-nghiep/.