🚨 NOT OPERATING AT THE REGISTERED ADDRESS MAY STILL
RESULT IN TEMPORARY EXIT SUSPENSION
📌 Enterprises, household businesses and individual business operators should pay particular attention to Official Letter
No. 5622/CT-NVT issued by the Tax Department.
On August 5,2026, the Tax Department issued Official Letter No. 5622/CT-NVT on the implementation of temporary exit
suspension in accordance with Decree No. 252/2026/NĐ-CP.
The Official Letter was sent to provincial and municipal tax authorities, the Large Enterprise Tax Sub-Department and
the E-Commerce Tax Sub-Department to provide unified guidance on the application, extension and cancellation of
temporary exit suspension measures.
⚠️ Key point to note:
Taxpayers who are not operating at their registered address may still be subject to temporary exit suspension,
regardless of whether they have outstanding tax liabilities.
This is an important matter that enterprises, household businesses, individual business operators and legal representatives
should pay particular attention to, especially in cases where operations have ceased in practice but the required procedures
with the tax authority have not yet been completed.
📍 1. In which cases may temporary exit suspension apply?
According to Official Letter No.5622/CT-NVT, the Tax Department provides guidance on several groups of cases related
to temporary exit suspension, including:
- 🏢 Enterprises, cooperatives, household businesses and individual business operators that are not operating at
their registered addresses; - 📄 Enterprises, cooperatives, household businesses and individual business operators that are operating, temporarily
suspended or awaiting dissolution but have overdue tax liabilities; - 🌍 Foreign individuals with overdue tax liabilities;
- ✈️ Vietnamese individuals leaving Vietnam to settle abroad, or overseas Vietnamese before departure from Vietnam,
who have overdue tax liabilities.
👉 Among these, the category of taxpayers not operating at their registered address is a point that enterprises may
easily overlook.
⚠️ 2. Not operating at the registered address: temporary exit
suspension may still apply even without outstanding tax liabilities
This is the most important point in Official Letter No. 5622/CT-NVT.
According to the guidance in the Official Letter, for taxpayers under status 06 – not operating at the registered
address, if, after the prescribed time limit, they fail to complete the procedures to:
- 🔄 Reactivate the tax identification number; or
- ❌ Terminate the validity of the tax identification number;
the tax authority may issue a temporary exit suspension notice.
💡 Simply put:
An enterprise or household business may still be affected even if it:
- has no significant tax arrears; or
- has no outstanding tax liabilities at all;
If it:
- 📍 No longer operates at its registered address;
- 📝 Has been recorded by the tax authority as not operating at the registered address;
- ⏳ Fails to complete procedures to reactivate its tax identification number;
- ⏳ Fails to complete procedures to terminate the validity of its tax identification number;
- 📩 Fails to cooperate in resolving the matter after receiving a notice from the tax authority.
⚠️ Therefore, ceasing operations in practice without completing tax procedures may create significant risks
for the legal representative, household business owner or other relevant individuals.
⏰ 3. Procedure for applying temporary exit suspension in cases of
non-operation at the registered address
According to Official Letter No. 5622/CT-NVT, the procedure may be understood as follows:
🔹 Step 1: The tax authority determines that the taxpayer is not operating at the
registered address
The taxpayer is recorded under status 06 in the tax administration system.
🔹 Step 2: After 90 days from the date of issuance of the notice
If the taxpayer fails to complete the procedures to:
- 🔄 Reactivate the tax identification number; or
- ❌ Terminate the validity of the tax identification number;
the tax authority will issue:
📌 A notice of intended temporary exit suspension.
🔹 Step 3: After 30 days from the date of issuance of the notice
If the taxpayer still fails to complete the required procedures, the tax authority will issue:
🚫 A temporary exit suspension notice.
🔹 Step 4: Notices are sent and publicly disclosed
The notices are sent via:
- 💻 The tax administration information system;
- 📧 The electronic tax transaction account;
- 🌐 The tax authority’s website in accordance with regulations.
💰 4. Cases where taxpayers are operating but have overdue
tax liabilities
For enterprises, cooperatives, household businesses and individual business operators that are operating, temporarily
suspended or awaiting dissolution, Official Letter No. 5622/CT-NVT provides guidance on the application of temporary
exit suspension where overdue tax liabilities exist and the prescribed conditions are satisfied.
Specifically:
- 👤 Individual business operators and household business owners that are subject to tax enforcement measures
and have outstanding tax liabilities of 50 million VND or more, overdue for at least 120 days; - 🏢 Individuals who are beneficial owners or legal representatives of enterprises, cooperatives or unions of
cooperatives that are subject to tax enforcement measures and have outstanding tax liabilities of 500 million VND
or more, overdue for at least 120 days.
📌 Before applying temporary exit suspension, the tax authority will issue a notice within the prescribed timeframe.
If the taxpayer fails to fulfil its obligations after the notice, the tax authority will issue a notice applying the temporary
exit suspension measure.
🌍 5. Foreign individuals and overseas Vietnamese
Official Letter No. 5622/CT-NVT also provides guidance on:
- 👨💼 Foreign individuals who have overdue tax liabilities and have not yet fulfilled their tax payment obligations;
- ✈️ Vietnamese individuals leaving Vietnam to settle abroad;
- 🌐 Overseas Vietnamese individuals before departure from Vietnam who have overdue tax liabilities.
For these cases, the tax authority may issue a temporary exit suspension notice where there are grounds to determine
that the individual has overdue tax liabilities and has not fulfilled their tax payment obligations.
✅ 6. When can temporary exit suspension be cancelled?
According to Official Letter No. 5622/CT-NVT, temporary exit suspension may be cancelled when the taxpayer satisfies
the prescribed conditions.
6.1. 🔄 Reactivate the tax identification number
Where a taxpayer is in the status of not operating at the registered address, after completing the procedures to reactivate
the tax identification number and satisfying the prescribed conditions, the tax authority may issue a notice cancelling the
temporary exit suspension.
6.2. ❌ Terminate the validity of the tax identification number
Where a taxpayer no longer continues operations, completing the procedures to terminate the validity of the tax
identification number and fulfilling tax, invoice and other related obligations may serve as the basis for considering
cancellation of temporary exit suspension.
6.3. 💵 Fulfil tax obligations
For cases where temporary exit suspension is imposed due to overdue tax liabilities, once the taxpayer fulfils the tax
payment obligations and satisfies the prescribed conditions, the tax authority will cancel the temporary exit suspension.
📌 Notably, Official Letter No. 5622/CT-NVT also mentions system upgrades to support automated processing, offsetting
of tax obligations and cancellation of temporary exit suspension when taxpayers satisfy the required conditions.
💻 7. The tax authority will increase electronic notifications
and public disclosure of information
According to the Official Letter, notices relating to temporary exit suspension may be sent to taxpayers via:
- 📱 Electronic tax transaction accounts;
- 📲 The eTax Mobile application for individuals;
- 📧 Email addresses registered with the tax authority;
- 🌐 The tax sector’s website.
👉 Therefore, enterprises and individuals should regularly check the electronic communication channels registered
with the tax authority to avoid missing important notices.
💡 8. Practical perspective from MBA
The notable point in Official Official No. 5622/CT-NVT is not only the tax liability thresholds, but also the tax authority’s
emphasis on reviewing taxpayers’ operational status and data before applying temporary exit suspension.
In practice, many enterprises face risks not because they intentionally leave tax liabilities unpaid, but because:
- 🏚️ They have ceased operations but have not yet completed dissolution procedures;
- 📍 They have changed their address but have not fully updated the relevant information;
- 📩 They fail to receive notices because they do not check their email or electronic tax transaction account;
- 👤 The legal representative no longer manages the enterprise in practice, but the registered information
has not been updated; - 📂 Outstanding tax dossiers, invoices or tax identification number issues remain unresolved;
- ⚠️ They are unaware that the enterprise has been recorded under status 06 – not operating at the registered address.
These situations may directly affect:
- ✈️ Business travel plans;
- 🧳 Personal travel plans;
- 🌍 Exit from Vietnam;
- ⚖️ Legal procedures involving the legal representative, household business owner or relevant individual.
✅ 9. What should enterprises and individuals do?
To minimise the risk of being subject to temporary exit suspension, taxpayers should proactively take the following steps:
1️⃣ Check the status of the tax identification number
Review the operational status of the enterprise, household business or individual business operator on the tax
administration system.
🔎 In particular, check whether the taxpayer has been recorded as not operating at the registered address.
2️⃣ Check for outstanding tax obligations
Check and reconcile:
- 💰 Outstanding tax liabilities;
- ⏳ Late payment interest;
- ⚖️ Administrative penalties;
- 📄 Unfiled tax returns;
- 🧾 Unresolved invoice-related obligations.
3️⃣ Check information on the legal representative and beneficial owner
Enterprises should review information on:
- 👤 Legal representative;
- 🏢 Beneficial owner;
- 📍 Registered address;
- 📧 Email address registered for tax notices;
- 💻 Electronic tax transaction account.
4️⃣ Take prompt action if operations have ceased
If an enterprise, household business or individual business operator is no longer operating, it should proactively complete procedures to:
- ❌ Terminate the validity of the tax identification number;
- 🏢 Complete dissolution or business termination procedures;
- 🧾 Handle unused invoices;
- 💵 Fulfil tax obligations, penalties and late payment interest, if any.
5️⃣ Reactivate the tax identification number if business operations continue
If the taxpayer still intends to continue operations, it should complete procedures to:
- 🔄 Reactivate the tax identification number;
- 📍 Update the registered address;
- 📝 Update registration information;
- ✅ Fulfill any outstanding obligations.
6️⃣ Monitor notices from the tax authority
Taxpayers should regularly check:
- 💻 Electronic tax transaction account;
- 📲 eTax Mobile application;
- 📧 Registered email address;
- 🌐 The tax sector’s website.
🤝 10. How can MBA support enterprises?
MBA supports enterprises, household businesses and individual business operators with:
- 📌 Reviewing the status of the tax identification number;
- 📌 Checking outstanding tax liabilities, late payment interest and missing tax dossiers;
- 📌 Assisting with reactivation of the tax identification number;
- 📌 Assisting with termination of the validity of the tax identification number, dissolution or cessation of operations;
- 📌 Reviewing invoice status and outstanding tax obligations;
- 📌 Advising on appropriate solutions upon receipt of a temporary exit suspension notice;
- 📌 Supporting communication and explanations with the tax authority when necessary.
📞 Proactive early review helps minimise tax and exit-related risks.
Contact MBA for support in reviewing your dossiers and advising on the most appropriate solution.
📌 Note
This article has been prepared based onOfficial letter No. 5622/CT-NVT dated August 5, 2026 issued by the Tax Department
on the implementation of temporary exit suspension under Decree No. 252/2026/NĐ-CP. The application to each specific case
should be determined based on the status of the tax identification number, tax obligations, actual dossiers and guidance from
the competent authority at the relevant time.
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