Business registration cannot be temporarily suspended in some cases
Contrary to the popular view, not every case without household business registration is "impossible" to carry out temporary suspension of operation procedures.
According to Clause 6, Article 8 of Decree 68/2026/ND-CP, temporary business suspension is divided into two clear cases:
In case they are subject to household business registration, business people must carry out temporary suspension procedures according to business registration regulations.
In case they are not required to register for business but have registered for tax, taxpayers can still send a notice to the directly managing tax authority to update the "temporary suspension of business" status.
Thus, the decisive factor is not whether to register for business or not, but whether to register for tax or not.
No tax declaration dossiers arise during the suspension period
According to regulations, during the temporary suspension of operations, business households or individual businesses are not required to submit tax declaration dossiers.
However, there are still exceptions in some cases:
- If temporary suspension is not for a full month (for monthly declarations)
- Or if it is not full quarter (for quarterly declaration), it is still necessary to fulfill the tax declaration obligation corresponding to the remaining operating period.
This regulation aims to ensure the full recognition of revenue generated in the period before the suspension.
When ceasing operations, revenue must be declared until the time of cessation.
In cases where business operations are not only temporarily suspended but terminated, taxpayers must fulfill their obligation to declare fully.
Business households must notify actual accumulated revenue from the beginning of the year to the time of termination of operation, and submit dossiers related to the termination of business according to regulations.
This helps management agencies fully determine tax obligations before ending business operations.
Clear distinction between "non-business registration" and "non-tax registration
The new regulation also shows a clear separation between two legal statuses:
- Not registered for business but already registered for tax can still be notified of temporary suspension
- Not registering both business and taxes, no legal basis to carry out procedures
In the context of increasingly data-based tax management, tax registration becomes a core factor in establishing relationships with management agencies, even when not subject to household business registration.
