Tax codes are handled in each case
Circular 90/2026/TT-BTC stipulates how to handle tax identification numbers after the tax authority issues a notice that the taxpayer is not operating at the registered address.
Accordingly, if the tax authority receives information that the competent authority has revoked the taxpayer's license, the information will be updated and the tax code will be changed to status 06, reason 13 - "The taxpayer does not operate at the registered address and the operating license is revoked".
In case the tax authority receives a decision to open bankruptcy proceedings or a bankruptcy declaration decision from the Court, the tax code is transferred to status 06 for the corresponding reason as prescribed. The directly managing tax authority shall also coordinate in determining tax obligations to send to the Court for tax debt recovery.
Another case directly related to businesses and business households that are carrying out procedures for dissolution or termination of operations.
According to regulations, before dissolution or termination of operations, including voluntary or mandatory dissolution, taxpayers must submit a dossier requesting the termination of the validity of the tax identification number according to regulations.
If the address of the head office or other tax registration information is changed and has been approved by a competent state agency, the taxpayer must submit a dossier of change of tax registration information.
Within one working day from the date of receiving sufficient dossiers requesting termination of tax code validity, the directly managing tax authority will transfer the tax code of the taxpayer and dependent units to status 06, reason 03 - "The taxpayer does not operate at the registered address and has dossiers of termination of tax code validity".
Tax authorities review both invoices and tax arrears
Changing the status of the tax identification number does not mean that the taxpayer has completed all obligations.
The tax authority will make a list of missing tax declaration dossiers, check the situation of invoice use, tax amounts and other revenues belonging to the state budget that are still payable or owed.
Violations of tax laws and invoices arising up to the time of submitting dossiers requesting termination of tax code validity are also handled according to regulations. In this case, the tax authority is not required to continue to verify the operating status of taxpayers at the registered address.
Taxpayers are responsible for fully fulfilling their tax obligations before the tax identification number is terminated. After that, the tax authority will carry out the necessary procedures to terminate the validity of the tax identification number.
According to Circular 90/2026/TT-BTC, tax codes after they have expired are not allowed to be reused, except in cases where they are restored according to regulations.
Some cases may have their tax identification number restored, for example, taxpayers who have been notified of not operating at the registered address but have not had their licenses revoked and their tax identification number has not been terminated; or their legal status restored according to business registration regulations.
