Synchronous deployment throughout the tax industry
The Tax Department has just issued Decision No. 595/QD-CT to implement the campaign "Cleaning up tax codes (MST) - Removing bottlenecks in business" nationwide in 2026.
The campaign is implemented uniformly from the Tax Department to provincial and city tax authorities and grassroots tax authorities, and at the same time coordinates with business registration agencies, local authorities, police agencies, customs and related agencies.
The core objective of the campaign is to clean up, standardize and minimize the number of taxpayers who are in a state of suspension of operation but have not completed procedures to terminate the validity of the tax code (state 03) and taxpayers who are not operating at the registered address (state 06).
The tax sector will simultaneously support the processing of taxpayer dossiers that cease operations, handle dossiers that do not operate at registered addresses and strictly control new issues arising, not allowing more dossiers of dissolution and termination of operations to be backlogged.
The campaign is implemented according to the principle of "clear people, clear tasks, clear deadlines, clear responsibilities, clear output results", while assigning implementation responsibility to the head of the unit.
The Tax Department emphasized that the implementation of the campaign aims to remove bottlenecks for investment and production and business activities of taxpayers to well comply with the law; improve the effectiveness of tax management; and at the same time prevent the situation of taking advantage of business legal entities to buy and sell invoices, tax fraud, and profiteering from the state budget.
According to the plan, the tax sector will synchronously implement solutions including: data cleaning and standardization; handling backlog dossiers; preventing new developments; improving compliance; promoting the coordinating role of local and inter-sectoral authorities in tax management.
Along with that, the campaign is organized according to the method of dossier streamlining and risk stratification, separating between dossier groups that need rapid removal support and dossier groups that need inspection, verification and strict handling.
The Tax Department also requests to ensure that there is no abuse of the restoration of the validity of the tax identification number, termination of the validity of the tax identification number or dissolution of enterprises to legalize violations of tax laws, invoices and other fraudulent acts.
In the process of implementation, tax authorities encourage taxpayers, people, press agencies and associations to participate in supervising the performance of official duties, and at the same time denounce acts of establishing businesses and business households to buy and sell invoices and take advantage of the state budget.
Set a goal to handle backlog dossiers and reduce new arising
According to the 2026 plan, the tax industry sets a target that 100% of taxpayers subject to monitoring in the campaign are assigned to the focal point to be in charge and updated on the industry-wide unified monitoring system.
At the same time, control and promptly detect cases of non-activity at registered addresses; guide the update of business addresses, carry out procedures for dissolution and termination of operations; and review dossiers with risk signs to transfer to the police agency for handling according to regulations.
According to the set target, at least 80% of taxpayers will be reviewed to update personal information, contact information and data for management. At the same time, 100% of files remaining on the tax management application system will be reviewed and the actual status re-determined.
For handling backlog dossiers, the minimum target is that at least 35% of status 03 backlog dossiers as of March 31, 2026 will be completely resolved before December 31, 2026 if conditions are met according to regulations.
In which, priority is given to handling groups of dossiers that do not generate revenue, do not generate invoices or dossiers that are overdue for more than 12 months.
For the status 06 group of enterprises, the tax industry sets a target that 100% of enterprises that have electronic invoices but do not declare taxes will be reviewed, risk assessed and classified for handling. Enterprises that do not cooperate to overcome and fulfill tax obligations will have their information disclosed according to regulations.
The tax sector also sets a target that 100% of cases with clear criminal signs will have their dossiers consolidated and transferred to the police agency according to regulations.
Regarding preventing new developments, strive to reduce the average processing time for dissolved dossiers, ending new activities to no more than 4 months from the second quarter of 2026 for dossiers under authority and eligible for processing.
The rate of enterprises completing procedures to terminate the validity of tax identification numbers in the total number of enterprises leaving the market in 2026 is set at a minimum of 40%; the number of enterprises not operating at registered new addresses will decrease by at least 20% compared to 2025.
According to the implementation roadmap, phase 1 lasts until July 15, 2026, focusing on consolidating the steering apparatus, reviewing and classifying dossiers. Phase 2 from July 15 to October 31, 2026 focuses on handling simple dossiers, backlog dossiers lasting over 1 year. Phase 3 from December 1 to December 31, 2026 focuses on handling difficult dossiers, high-risk dossiers and summarizing and evaluating the results of the entire campaign.
