Many enterprises, business households and individual businesses in Vietnam are currently stuck because their tax code (TIN) has been flagged with status 03 — the taxpayer has ceased operations but has not completed the procedure to terminate the validity of its tax code — or status 06 — the taxpayer is not operating at its registered address. The Vietnam Tax Consultants Association and the Vietnam Ship Agents, Brokers and Maritime Services Association recently raised this issue with the authorities, and the Tax Department responded in Official Letter No. 6480/CT-QLNT dated 28 August 2026. Trustlineax summarises the response so affected businesses understand where things currently stand.
1. Legal basis
- Official Letter No. 6480/CT-QLNT dated 28 August 2026 of the Tax Department, responding to the petition of the Vietnam Tax Consultants Association and the Vietnam Ship Agents, Brokers and Maritime Services Association.
- The petition was raised at a working session chaired by Deputy Prime Minister Nguyen Van Thang together with ministries, agencies, localities and businesses, aimed at resolving difficulties in the tax and customs fields.
2. What was requested
The two organisations petitioned for policy measures to ease difficulties for taxpayers in complying with tax administration law, specifically regarding the settlement of tax obligations and the procedure for terminating the validity of a tax code for enterprises, business households and individual businesses currently in:
- Status 03: the taxpayer has ceased business operations but has not completed the procedure to terminate the validity of its tax code.
- Status 06: the taxpayer is not operating at the address registered with the tax authority.
These two tax code statuses are fairly common. Many businesses have in practice ceased operations or relocated without completing the required notification and tax code termination procedures, so the tax code remains active in the tax administration system — creating problems for the taxpayer as well as for counterparties and regulators.
3. Status 03 versus status 06
The two statuses are often mentioned together, but they arise differently and carry different consequences:
| Criterion | Status 03 | Status 06 |
|---|---|---|
| Nature | The taxpayer has ceased business operations but has not completed the tax code termination procedure | The tax authority has determined that the taxpayer is not operating at its registered address |
| Typically arises when | The entity notifies cessation or dissolution but outstanding tax obligations have not been settled | The tax authority verifies the site, sends correspondence with no response, or the entity relocates without notifying |
| Common consequences | The tax code remains in the system; outstanding filing and payment obligations are left unresolved | E-invoice usage is suspended; counterparties face risk when claiming input credit on invoices issued during this period |
| Current course of action | Complete the tax code termination file under the tax registration rules in force | Contact the managing tax office to verify and restore the tax code if the entity is in fact still operating |
The table above was compiled by Trustlineax to illustrate the difference between the two statuses; it is not content stated in Official Letter No. 6480/CT-QLNT.
4. How the Tax Department responded
In Official Letter No. 6480/CT-QLNT, the Tax Department stated that it acknowledges the petition of the two associations regarding the settlement of tax obligations and the tax code termination procedure for taxpayers in status 03 and 06:
“In the coming period, the Tax Department will study and submit to the Ministry of Finance, the Government and the National Assembly the development of a legal document providing for a resolution mechanism for taxpayers in status 03 and 06.”
5. Important: this is an acknowledgement, not yet a mechanism
It should be stressed that the response in Official Letter No. 6480/CT-QLNT does not set out any specific mechanism or solution for enterprises, business households or individual businesses currently in status 03 or 06. The Tax Department has only acknowledged the petition and indicated that it will study the matter and submit it to the competent authorities — the Ministry of Finance, the Government and the National Assembly — for the drafting of a legal document.
Accordingly, as things stand, businesses in status 03 or 06 must still proceed under the rules currently in force on tax registration and tax code termination. No dedicated resolution mechanism has been issued, and no timeline for issuing one has been announced.
6. What businesses should do while waiting
- If the enterprise or business household has genuinely ceased operations, complete the tax code termination procedure under the current rules. Leaving a status 03 or 06 flag unresolved can generate further obligations and complicate related procedures later on.
- If the enterprise is in fact still operating but has been flagged with status 06, contact the managing tax office immediately to verify and update its information, so that invoice usage and dealings with counterparties are not disrupted.
- Review any outstanding filing obligations before submitting the tax code termination file, as these are a common reason for files being held up. See also administrative penalties for tax and invoice violations in 2026 to gauge the exposure from late returns.
- Cross-check the procedure against the latest tax administration rules, as many tax registration and termination procedures have changed.
- Continue to monitor further guidance from the Ministry of Finance and the Tax Department on a resolution mechanism for status 03 and 06 once it is officially issued.
- Tax advisers, tax agents and industry associations can continue to report members’ practical difficulties to the Tax Department, which will form the basis for designing an appropriate mechanism.
This article was prepared by Trustlineax based on Official Letter No. 6480/CT-QLNT dated 28 August 2026 of the Tax Department. It reflects the current position accurately: the letter acknowledges a petition and is not yet an official resolution mechanism. This article is for information purposes only and does not replace the original legal documents or tailored tax advice for a specific case.