Vietnam's tax authorities explained how to cancel a temporary exit suspension over tax debt. The guidance was published in a document titled "Temporary exit suspension: What taxpayers need to know" issued by the tax department under the Ministry of Finance.
Taxpayers who are not operating at their registered address and have status 06 have two options.
If a taxpayer wants to restore their tax identification number, they must submit an application to restore it and complete the related procedures. At the same time, the remaining tax debt must fall below the applicable threshold: less than VND 50 million for individual businesses and household business owners, and less than VND 500 million for companies, cooperatives and cooperative unions.
The taxpayer must complete the procedures within 30 days of the tax authority's notice. If they do not, they will be subject to a temporary exit suspension.
If the taxpayer chooses to close the tax identification number, they must submit the closure documents and complete the related procedures. Taxpayers are advised to contact the tax authority handling their case to clarify what needs to be completed.
Different conditions apply to those who are operating, temporarily suspending their business or waiting for dissolution, meaning those with a status other than 06.
Individual businesses and household business owners must fulfil their tax obligations so that the remaining debt falls below VND 50 million. Companies, cooperatives and cooperative unions must reduce the remaining debt below VND 500 million.
Payments can be made through the eTax Mobile app or the tax authority's public service portal. Once the payment is recorded and the remaining debt falls below the prescribed threshold, the temporary exit suspension is cancelled in about 3–5 minutes.
Foreign nationals and Vietnamese citizens residing abroad must fulfil their tax obligations under the applicable rules. They can pay through eTax Mobile or the public service portal by following the instructions for their specific case.
Sources: Thanh Niên.
Sources: Thanh Niên
