Not owing taxes can still be subject to temporary exit suspension
According to Clause 1, Article 28 of Decree 252/2026/ND-CP, business individuals and business households subject to enforcement of administrative decisions on tax management, with tax debts of 50 million VND or more and debts that have exceeded the payment deadline for 120 days or more, are subject to temporary exit suspension.
However, the regulation also has one case that does not depend on the amount of tax debt.
Business individuals and business households may be subject to temporary exit suspension if the tax management agency has sufficient grounds to determine and has issued a notice that the taxpayer is not operating at the registered address.
After 120 days from the date the tax authority issues the notice, if the taxpayer still does not carry out procedures to restore the tax identification number or terminate the validity of the tax identification number as prescribed, temporary exit suspension may be applied.
Thus, in this case, whether or not there is tax debt is not a decisive condition.
A business household owner does not have tax debt but has been determined by the tax authority not to operate at the registered address, and after more than 120 days, the tax identification number situation is still not handled, and may still be subject to temporary exit suspension.
According to Circular 90/2026/TT-BTC, if the taxpayer does not operate at the registered address, the tax code is updated to status 06.
However, being in state 06 does not mean that business households are immediately suspended from leaving the country. The regulation sets a milestone of 120 days from the date the tax authority issues the notice and the taxpayer does not carry out procedures to restore or terminate the validity of the tax identification number.
Tax codes should not be kept in 06 status for a long time.
Article 33 of Circular 90/2026/TT-BTC also stipulates that tax authorities publicly disclose tax registration information for taxpayers who do not operate at the registered address, i.e. status 06.
When the taxpayer completes the procedure to terminate the validity of the tax identification number or the tax identification number is restored, the tax management system will update the corresponding status.
Therefore, business households that have stopped operating should not keep the tax identification number in state 06 for a long time. If they continue to do business, taxpayers need to carry out procedures to restore the tax identification number; in case they have stopped doing business, they need to carry out procedures to terminate the validity of the tax identification number according to regulations.
Decree 252/2026/ND-CP and Circular 90/2026/TT-BTC will both take effect from July 1, 2026.
