From July 1, 2026, Article 28 of Circular 90/2026/TT-BTC stipulates the obligations of business households, households, and individual businesses to complete before the termination of the validity of the tax identification number.
Accordingly, business households, households, and individual businesses falling under the cases specified in points a, b, and d, clause 1, Article 27 of Circular 90/2026/TT-BTC must fulfill the obligations arising from business activities before terminating the validity of the tax code due to the termination of business activities.
Specifically, the obligations to be fulfilled include:
- Completing invoice obligations according to the provisions of the law on invoices if invoices are used.
- Complete the obligation to submit tax declaration dossiers, pay taxes and handle excess tax amounts as prescribed in point d.1, clause 1, Article 7 of Decree 252/2026/ND-CP.
Comparing points a, b, and d, clause 1, Article 27 of Circular 90/2026/TT-BTC, the cases of termination of tax code validity include:
- Business households, households, and individual businesses terminate business activities;
- Business households whose business household registration certificates are revoked;
- Business households and individual businesses notified by tax authorities that they are not operating at the registered business address.
For business households transferring to small and medium-sized enterprises according to the provisions of the Law on Supporting Small and Medium Enterprises, business households must fulfill tax obligations with the directly managing tax authority or have a written commitment to the tax authority that the small and medium-sized enterprises converted from business households inherit all tax obligations of business households in accordance with the law on supporting small and medium-sized enterprises.
For the cases specified in point a, clause 2, Article 27 of Circular 90/2026/TT-BTC, the tax authority terminates the validity of the tax code after tax payment obligations and obligations related to tax dossiers, handling tax amounts, other revenues, late payment interest, and overpaid fines of individuals are completed by the heir or person assigned to manage the inheritance or the asset manager according to the provisions in point a, clause 3, Article 27 of Decree 252/2026/ND-CP or debt is written off according to the provisions in point a, clause 1, Article 21 of the 2025 Law on Tax Administration.
Comparing point a, clause 2, Article 27 of Circular 90/2026/TT-BTC, this is a case of termination of the validity of the tax identification number of a person who died, went missing or lost civil act capacity according to the provisions of law.
Note:
- When the tax code of business households, households, and individual businesses is terminated for business operations, the tax code of business household owners, household owners, and individuals is not terminated and continues to be used to fulfill other tax obligations of that individual.
- Business households and individual businesses are responsible for fully fulfilling tax obligations related to the business location when terminating the business location's operation.
* Circular 90/2026/TT-BTC takes effect from July 1, 2026.
