The Tax Department recently issued an urgent dispatch on 11/9 to accelerate the "Clean up tax identification numbers - Remove bottlenecks in business" campaign.
The Tax Department assessed the campaign has yielded positive initial results, but the progress and quality of document processing still require improvement. Some taxpayers have not received comprehensive or timely guidance on procedures for terminating or restoring tax identification numbers. Furthermore, understanding and handling of these cases vary among different units.
Therefore, the agency requires local tax authorities to clearly publicize the necessary documents, procedures, tax obligations, and common penalties. Tax officials are prohibited from requesting additional unfounded procedures or documents, refusing to accept applications, or demanding repeated explanations contrary to regulations.
For applications where tax obligations can be determined, tax agencies must issue a single comprehensive notification detailing any outstanding amounts, overpayments, or eligibility for refunds, along with any further actions required from the business. If tax obligations have been fulfilled, a confirmation notice must be issued within three working days, allowing the business to proceed with procedures at the business registration authority.
The Tax Department also noted cases where businesses have submitted dissolution applications, requested tax identification number closure, and completed tax declarations up to the present, but their applications have been delayed. Tax agencies must not, due to previous delays, require businesses to submit additional declarations or business license fees for subsequent periods incorrectly.
This regulation also applies when businesses have submitted applications to close their tax identification numbers, and subsequently are verified and moved to a "non-operational at registered address" status (status 06). Accordingly, businesses are not required to file tax declarations for the period from application submission until processing, except for settlement documents and actual tax obligations arising during this time.
For businesses that have fulfilled their tax obligations but cannot dissolve due to a lack of coordination or technical errors between tax agencies and business registration authorities, the respective units must review and address these issues. Cases where procedures have not been completed for over 180 days require identifying the cause for a definitive resolution.
According to the Tax Department, as of 8/9, the processing rate for lists of businesses and organizations that have ceased operations but have not completed tax identification number termination procedures (status 03) in 34 localities averaged 36%.
Lai Chau recorded the highest rate at 74,8%, followed by Gia Lai at 66,6%, Hanoi at 62,5%, and Ninh Binh at 61,5%. TP HCM only reached 19,6%, but its absolute processing volume was the largest nationwide, accounting for 26,1% of the total industry results.
The Tax Department estimates the remaining volume of applications is substantial, especially in key economic areas. Heads of tax departments in provinces and cities must allocate personnel to process pending applications, while also conducting official inspections and receiving feedback on harassment or inconvenience during dissolution and operational cessation processes.
Phuong Dung
