Temporary Suspension and Termination of a Business Household

No, during the suspension the household does not have to submit tax declaration dossiers. Exception: if the suspension does not cover a full month (for monthly filers) or a full quarter (for quarterly filers), the household still files for that period.

• A household required to register its business carries out the suspension procedure with the commune-level business registration authority under Decree 168/2025/NĐ-CP.

Basis: Points a and c, Clause 6, Article 8 of Decree 68/2026. Further reading: /kien-thuc/thay-doi-tam-ngung-cham-dut-ho-kinh-doanh/.

A household or individual that is not required to register a business but has registered for tax sends a notice to the directly managing tax authority to update its status to "temporarily suspended business", as prescribed by the Ministry of Finance. No procedure at the business registration authority is needed.

Basis: Point b, Clause 6, Article 8 of Decree 68/2026.

A household that terminates operations during the year notifies its actual cumulative revenue from the beginning of the year to the time of termination, submitted together with the dossier for termination of operations.

• For the termination dossier and the condition of paying off debts before filing: see question b23 at /hoi-dap/.

Basis: Point d, Clause 6, Article 8 of Decree 68/2026. Further reading: /kien-thuc/thay-doi-tam-ngung-cham-dut-ho-kinh-doanh/.

The commune-level business registration authority issues a notice to the household and does not yet change the household to "terminated". The household must complete its outstanding tax obligations and then proceed. The tax authority has 02 working days to send its opinion after receiving the information from the business registration authority.

• Time limit for handling when the dossier is not refused: see question b24 (the consistent time limits are 02 and 05 working days).

Basis: Point c, Clause 1, Article 104 of Decree 168/2025/NĐ-CP (Decree 296/2026/NĐ-CP does not amend Article 104). Further reading: /hoi-dap/ (questions b23, b24). Thái Tín helps the household review its tax obligations before filing the closure dossier.

After 180 days from the date the commune-level business registration authority announces that a household is "undergoing procedures to terminate operations", if it has received no termination dossier and no written objection from the tax authority or a related party, the commune-level business registration authority terminates the household's operation in the database.

• The termination information is transmitted to the tax registration system for updating.
• If the tax authority objects (usually because obligations remain), the termination does not take place automatically.

Basis: Clause 2, Article 104 of Decree 168/2025/NĐ-CP.

The household notifies the termination of operation of the business location to the tax authority that directly manages its head office within 10 working days from the date of termination, using Form 01/TB-ĐĐKD. The household continues operating normally at its remaining locations; it does not have to close the whole household.

Basis: Paragraph 2, Point đ, Clause 4, Article 8 of Decree 68/2026; Clause 1, Article 3 of Circular 18/2026. Further reading: /kien-thuc/ho-kinh-doanh-nhieu-dia-diem-nganh-nghe/.