Vietnam tax code statuses: what they mean and what to do next

Every Vietnamese tax code carries a status line recorded by the tax authority: active, temporarily suspended, ceased but not fully closed, not operating at the registered address and so on. Pick a status below to see its effect on invoices, contracts, banks and the legal representative, and the order of steps to take — both for the company carrying the status and for its business partners.

Common statuses

00Active The tax code is recorded as operating normally. This is a registration status, not confirmation that the company has filed all its returns or has no tax debt. 1,487,231 tax codes in the aggregated database carry this label 05Temporarily suspended for a fixed term The company itself has notified a temporary suspension of business for a set period. During that time it generally does not trade and does not use invoices; old tax debt does not disappear because of it. 52,299 tax codes in the aggregated database carry this label 03Ceased operating but tax code termination not completed The company has ceased operating but the procedure to terminate its tax code is not finished — usually because returns, tax debt or invoices are still outstanding. The legal entity and its unfinished obligations still exist. The aggregated database does not yet separate this status 06Not operating at the registered address The tax authority has verified and recorded that the company is not operating at its registered address. The company falls into the group whose e-invoice use is stopped; to continue trading it must go through a reinstatement procedure. 280,428 tax codes in the aggregated database carry this label Suspended or ceased operating The public source merges several situations — temporary suspension for a fixed term, ceased but tax code not yet closed, fully closed — under one label. It does not tell you whether the company is on a planned pause or closing; check the tax authority's page to tell them apart. 445,266 tax codes in the aggregated database carry this label Pending verification of operation at the registered address The source records that verification of operation at the registered address has not finished. This is not yet status 06; the verification may end by confirming the company is still there. 10,630 tax codes in the aggregated database carry this label

Counts come from the network's aggregated database of public sources (branches and dependent units included), updated on 5 Oct 2026. The database does not cover every tax code and some sources merge several situations into one label, so the numbers only give a sense of scale and do not replace the tax authority's statistics.

Browse companies by status →

Other statuses

The tax authority's lookup page also shows some other situations, such as transferred to another managing tax office, or tax code termination completed. The aggregated database does not yet record these separately; if you see them, read the line of text shown on the tax authority's page.

Where to verify

Official status: the tax authority's taxpayer information lookup page. A company can also see notices and remaining obligations in its e-tax account; a specific invoice is looked up on the e-invoice portal; suspension and dissolution procedures are shown on the national business registration portal. When you need certainty for a decision, ask the managing tax office.

Questions about tax code statuses

What is a tax code status?

It is the line showing which situation the tax authority is recording for a taxpayer: active, temporarily suspended, ceased but tax code not yet closed, not operating at the registered address and so on. A status describes the registration situation; it is not a judgement on whether a company is good or bad, or whether it owes tax.

Where can I see the official status?

On the tax authority's taxpayer information lookup page; a company can also see it in its own e-tax account. Results on TaxDatum are compiled from public sources, always show the date recorded and may lag behind the official source.

How do statuses 03 and 06 differ?

03 means the taxpayer has ceased operating but has not completed the procedure to terminate its tax code — the closing file is unfinished. 06 means the tax authority has verified and recorded that the company is not operating at its registered address — to continue trading it must be reinstated.

Why do some labels here have no code number?

Because they are labels of the aggregated source, merging several situations or not yet matched to an official code. Assigning a code by guesswork could mislead the person checking, so the system keeps the original label and points to the official place to check.

For reference only; a single status line is not a finding that a company is "clean", "safe" or in breach of anything. TaxDatum.com is run by a private company and is not a government portal.