Tax Code Status During Dissolution: How to Read It and What to Do

Clients often say the “tax code is locked” or “the tax code has been shut down.” This is a common phrase, not the name of an official status. To handle it correctly, one needs to read which status the tax code is actually in, because each status leads to a different sequence of tasks.

This article is for owners and accountants preparing for dissolution, or who have just looked up an “abnormal” tax code. Main conclusion: check the status first, then choose how to handle it.

Where to look up the tax code status and the legal status?

There are two systems, with two different naming conventions, and both need to be read.

• Tax code status is found on the Tax Management Information System. The information available includes the tax code, name, head office address, tax code status and the directly managing tax authority (Clause 1, Article 33 of Circular No. 90/2026/TT-BTC).
• The enterprise’s legal status is found in the National Business Registration Database, which has 7 statuses such as “Operating,” “Temporarily suspended,” “Not operating at the registered address,” “Undergoing dissolution procedures…,” “Dissolved…” (Article 35 of Decree No. 168/2025/NĐ-CP).

The two systems are linked but do not share the same set of names. For example, an enterprise “undergoing dissolution procedures” on the business registration side usually corresponds to status 03 on the tax side.

Common tax code statuses and their meaning

The status names below follow Circular No. 90/2026/TT-BTC.

Basis: Articles 15, 16 and 33 of Circular No. 90/2026/TT-BTC. Status 06 also comes with a “reason,” for example reason 03 “has a dossier for termination of tax code validity” or reason 13 “operating license has been revoked” (Clause 5, Article 16). There is also a status “taxpayer pending bankruptcy procedures” when a decision to open bankruptcy procedures has been issued (Clause 5, Article 15).

When a client says “locked,” it is usually status 09, 06 or 03. These three cases are handled very differently.

How does the tax code change during the dissolution process?

For an enterprise registered under the inter-agency single-window mechanism, the enterprise does not file a separate “tax code closure” dossier in the usual case. The business registration authority sends the information to the tax authority (Clause 4, Article 13 of Circular No. 90/2026/TT-BTC). The tax code passes through the following stages.

Key point to remember: status 03 is not yet finished. If the tax code is at 03 but obligations have not been completed, the dissolution dossier may be refused by the tax authority (Clause 5, Article 64 of Decree No. 168/2025/NĐ-CP).

If Form 28/TB-ĐKT has already been issued but more than 180 days have passed since the tax authority received the dissolution decision information without a dissolution transaction from the business registration authority, the tax authority issues a written request to update the status to “dissolved” (Point e, Clause 3, Article 15).

When the tax code is at status 09 or 06

Status 09 is a stage where an explanation is still possible. The enterprise files a tax return or an explanation, supplementing documents proving it is operating at the address; if accepted, the status is updated accordingly (Clause 1, Article 16 of Circular No. 90/2026/TT-BTC).

Status 06 occurs once the tax authority has issued a notice that the enterprise is not operating at its registered address. At that point, the tax code can only be used for transactions serving termination or restoration (Clause 5, Article 8 of Decree No. 252/2026/NĐ-CP). There are two directions: restore the tax code (Articles 17 and 18 of Circular No. 90/2026/TT-BTC) or file a dossier to terminate the tax code’s validity before dissolving (Clause 6, Article 13). Details of each step are in Not Operating at the Registered Address.

When the certificate or license has been revoked

Upon receiving a decision revoking a license, the tax authority moves the tax code to status 03 (Clause 4, Article 15 of Circular No. 90/2026/TT-BTC). If the revocation is due to a legal violation, the tax authority also sends a notice requiring the filing of a dossier to terminate the tax code’s validity (Form 29/TB-ĐKT) to dependent units and taxpayers registered directly with the tax authority; enterprises registered under the inter-agency mechanism do not receive this notice (Point b.1, Clause 4, Article 15 of Circular No. 90/2026/TT-BTC). The next steps depend on the reason for revocation; see Dissolution After Revocation of the Enterprise Registration Certificate.

Dependent units and tax codes paid on behalf of others

• All dependent units must complete their procedures to terminate tax code validity before the managing unit (Clause 3, Article 14 of Circular No. 90/2026/TT-BTC).
• Branches and representative offices file their dossier with the directly managing tax authority before filing the operation-termination dossier with the business registration authority (Clause 5, Article 13).
• The enterprise must terminate any branch, representative office or business location before filing the dissolution dossier (Clause 4, Article 64 of Decree No. 168/2025/NĐ-CP).
• Terminating the validity of an enterprise’s tax code also simultaneously terminates any tax code used to pay on its behalf (Point c, Clause 3, Article 13).

What Thái Tín supports

• Looking up the tax code status and legal status, and cross-checking the two systems.
• Explaining what the current status means, what remains to be done, and what the next step is.
• Building a dissolution roadmap that matches the correct status sequence; connecting accounting/tax partners for returns and finalization.
• Tracking status changes until the tax code reaches status 01 and the enterprise reaches “dissolved” status, within the agreed scope.

The tax authority and the business registration authority are the parties that update the status. A quotation is provided after the status check.

Notes for reading the status correctly

• Save a screenshot of the lookup result with the date; the status can change within the same day.
• Read the “reason” that accompanies status 06 as well, since it indicates which step the enterprise is at.
• Keep the electronic tax account and digital signature usable until everything is finished; many notices are sent through this account.
• An “operating” status on the system does not necessarily mean there are no remaining obligations; returns and outstanding amounts still need to be reconciled.

Next step: send the tax code via the contact page to have the current status looked up and explained. This article is a general explanation and does not replace advice for a specific dossier.

Questions and answers

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