Temporary business suspension: notification and tax matters

🏢 Businesses 🏪 Household businesses

The suspension notice goes to the business registration authority before the start date, within the statutory time limit. Before that date, all returns must be filed and all transactions that have taken place invoiced; during the suspension no invoices may be used, but tax debts and late payment interest keep running.

TaxDatum helps you prepare and does not file on your behalf. TaxDatum is run by a private company, not the tax authority; filing is done on the official channel named under Where to file.

0/7 steps done 0/9 documents ready 5 common mistakes 6 explainers (in Vietnamese)

Who needs to do this

An enterprise that wants to stop trading for a while without dissolving.
A branch or business location pausing temporarily while the company keeps operating.
A household business taking a long break: renovating the shop, the Tet holiday, changing premises.

When

Before the suspension start date, within the statutory time limit — do not leave it to the last day.
Before the suspension period ends: decide whether to resume or file a further notice.

Steps in order

1Decision to suspendThe owner, members' council or board of directors decides in accordance with the charter and fixes the start and end dates. Each notice has a maximum duration under the law — check the current version.
2Finish tax matters before the suspension dateFile all returns for earlier periods, including a period in which the suspension starts part-way through; issue invoices for goods delivered and services completed; deal with incorrect invoices; pay any tax still owed.
3Deal with contracts, receivables and payables, and employeesSettle wages and insurance and withhold PIT on wages paid; tell customers and suppliers about the suspension period.
4Submit the suspension noticeAn enterprise sends it to the business registration authority; the tax authority receives it via inter-agency linkage. Household businesses and branches follow their own procedures.
5Check the tax code statusA few days later, check the taxpayer information lookup page: the status should show the suspension, for the period registered.
6During the suspensionDo not issue invoices; no return is required for a period entirely covered by the suspension; still pay old tax debts and keep books and records; the tax authority may still inspect earlier periods.
7Before the suspension period endsTo resume early, send a notice of resumption before the day you return; if the period is ending and you are not ready to resume, deal with it before the end date — do not let it lapse.

What to prepare

Described by content; the exact form is taken from the system when filing. Tick what you already have.

Suspension decision of the owner, members' council or board of directors
Suspension start date, end date and reason
Power of attorney for the person filing, if not the legal representative
List of returns that must be filed before the suspension date, including any partial period
List of transactions that have occurred but for which no e-invoice has been issued
List of erroneous e-invoices still pending
Tax still owed, as shown in the e-tax account
Plan for ongoing contracts, receivables and payables, and employees
For household businesses: household business registration certificate and personal identification number of the household owner

Where to file

Notice of temporary business suspension by the enterprise or branch: Business registration authority, via the National Business Registration Portal; the tax authority receives it via inter-agency linkage.
Household business: Household business registration authority and the grassroots tax office managing the locality, in accordance with current guidance.
Tax returns for periods before the suspension date: E-tax system, submitted to the managing tax office.

Find the official channel by name (the e-tax system, the tax mobile app, the e-invoice portal, the National Business Registration Portal) and check that the domain belongs to a government body before signing in. Never give your password or digital signature to strangers.

Common mistakes

Filing the notice close to the suspension date: the suspension date arrives but the notice has not yet been recorded.
Thinking that if the suspension period is not complete, no tax return needs to be filed.
Issuing e-invoices during the suspension period for new transactions.
Simply staying closed when the period ends without giving any notice — this is easily treated as failing to file returns.
The company suspends but forgets about its branches and business locations.

Explainer articles

6 explainer articles on this procedure on CongThue.com (in Vietnamese).

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Related procedures

Change of tax registration information Reactivation of the tax code after status 06 First tax registration for a new enterprise Authorisation for PIT finalisation

← All tax procedures

Questions and answers

Does temporary business suspension require filing a tax return?

If the suspension period is complete (full month or full quarter), no tax return is required. If the suspension date falls in the middle of a period, a tax return for that period must still be filed.

Can e-invoices be issued during the suspension period?

No. Every transaction that took place before the suspension date must be invoiced before that date. To invoice new transactions, you must first give notice that operations are resuming.

Once suspended, can payment of tax debts be deferred?

No. Suspension is neither a debt freeze nor a grace period: tax already due must still be paid and late payment interest keeps accruing daily. Paying off all debts before the suspension date is the cheapest option.

Reference content, written from general rules and possibly not yet updated for new documents; it does not give form numbers, penalty amounts or processing times. TaxDatum.com is run by a private company and is not a government portal. Before applying it to a real case, ask the managing tax office or a qualified professional.