Decree No. 252/2026/ND-CP of the Government specifically stipulates the responsibilities of taxpayers when carrying out procedures to terminate the validity of tax identification numbers.
The Decree was issued on June 30, 2026 and takes effect from July 1, 2026, at the same time that most of the provisions of the Law on Tax Administration No. 108/2025/QH15 are officially applied.
Must complete the remaining taxes
According to point d, clause 1, Article 7 of Decree No. 252/2026/ND-CP, when the effective date of the tax identification number expires, taxpayers must complete the obligation to submit tax declaration dossiers, pay taxes and handle the amount of tax paid in excess, the amount of value-added tax that has not been deducted, if any.
The obligations to be fulfilled not only include obligations arising according to the main tax code but also include tax obligations of dependent units, business locations and tax obligations according to tax codes paid on behalf, if any.
In case the taxpayer is the managing unit with dependent units, the entire dependent unit must complete the procedure for terminating the validity of the tax code before the tax code of the managing unit is terminated.
This regulation means that businesses cannot only carry out procedures for the head office while the tax code of the branch, business location or dependent unit has not been processed.
In addition to the specific requirements when terminating the validity of the tax identification number, Clause 2, Article 37 of the Law on Tax Administration No. 108/2025/QH15 stipulates that taxpayers are obliged to declare taxes accurately, truthfully, and fully; submit dossiers on time; pay taxes, late payment interest, fines fully and comply with regulations on accounting, invoices, and documents.
Dossiers must be submitted within 10 working days
For taxpayers who are subject to direct tax registration with tax authorities, dossiers of termination of tax code validity must be submitted to the directly managing tax authority within 10 working days.
This period is calculated from the date of the written termination of operation, the written termination of business operation or the date of contract termination, depending on the case.
For enterprises, cooperatives, business households and tax registration subjects under the one-stop-shop mechanism, when dissolving or terminating operations, taxpayers shall register for dissolution or termination of operations at the business registration agency after completing tax payment obligations as prescribed.
After being terminated from validity by the tax authority, the tax code is not allowed to continue to be used on invoices, documents, tax records, account opening records and business and financial transactions directly related to tax obligations.
The tax identification number can only be continued to be used after it is restored to effectiveness by the tax authority according to regulations.
