Tax Department informs about obligations businesses must fulfill when carrying out dissolution procedures

Lục Giang |

The Tax Department said that when carrying out dissolution procedures, businesses must fulfill obligations related to taxes, customs, insurance, employees... if any.

More than 71,000 backlog dossiers are processed

According to information from the Tax Department, in the first 8 months of 2026, the Tax sector has completed the termination of the validity of tax codes for 94,991 businesses and organizations, equal to 209% of the same period in 2025. Conversely, tax authorities at all levels have supported the review and restoration of tax codes for 3,554 businesses to return to production and business activities.

The tax authority believes that the number of cases completing procedures to terminate the validity of tax codes increased sharply mainly due to focusing on handling the amount of backlog dossiers from many years ago. Meanwhile, the number of businesses entering the market is still maintained at a high level compared to the number of businesses ceasing operations.

To handle cases subject to review, the tax authority has sent notices through many channels such as electronic accounts, emails, contact phone numbers of businesses and business owners on the tax management system.

Information technology applications are upgraded to receive and process dossiers. Functions on the eTax Mobile application are expanded to notify legal representatives of tax obligations of related businesses, tax debt enforcement decisions, and temporary exit and entry suspension.

The application also allows individuals to reflect cases of personal information being used illegally to establish fake businesses, ghost businesses.

According to the Tax Department, the implementation of the campaign aims to handle backlog dossiers, clean up and standardize taxpayer data, and at the same time create conditions for businesses to complete procedures to terminate operations or restore operations if needed.

Exchanging more about the results of the campaign implementation, Mr. Nguyen Duc Huy - Deputy Head of Professional Affairs Department, Tax Department (Ministry of Finance) - said that about 40,800 businesses have carried out dissolution procedures at business registration agencies in 2026. This number includes both businesses that carried out dissolution procedures in 2026 and businesses that have submitted dissolution dossiers before.

According to Mr. Huy, these 40,800 cases are among 94,991 businesses and organizations that have completed procedures for tax authorities to terminate the validity of tax codes.

To complete the dissolution, in addition to tax obligations, businesses must also fulfill many other obligations if arising such as import and export taxes with customs authorities, insurance, wages for employees, obligations to banks and related obligations. Tax authorities are regularly coordinating and interlinking with business registration agencies to update the status of these businesses.

The campaign was launched from mid-May 2026, and by August, tax authorities had implemented many solutions and handled 26,119 cases of businesses and organizations terminating the validity of tax identification numbers. Of which, more than 6,000 cases were received and handled immediately in the month. Currently, about 17,000 businesses are contacting tax authorities to carry out procedures, including fulfilling tax obligations to the state budget.

Reviewing virtual businesses, ghost businesses

In addition to 94,991 businesses and organizations whose tax codes were terminated, tax authorities also coordinated and supported many businesses that needed to return to production and business after a long period of temporary suspension, resignation or non-operation at registered addresses.

By the end of August 31, 2026, 3,554 enterprises in status 03 and 06 had their tax codes restored. After carrying out procedures for tax declaration and payment, these enterprises have returned to production and business activities.

Regarding cases where people reflect that they are being impersonated, "stealing" personal information to establish "ghost" businesses, Mr. Huy said that the tax authority has established channels to receive feedback. In addition to direct feedback to the managing tax authority, people can report through eTax Mobile when they discover that they are in the name of a business but do not establish it.

The tax authority is coordinating with the police agency and the business registration agency to handle these cases. For cases where information is identified as being forged, the agencies will have directions to remove and separate the responsibility of the forged individual from the legal entity established with forged information.

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