Removing bottlenecks in business operations

Taxpayers that have ceased business operations but have not completed procedures to terminate their tax identification numbers (status 03), along with taxpayers that are not operating at their registered addresses (status 06), are the two groups currently being prioritized by the tax sector under its “Cleaning Tax Codes – Removing Business Bottlenecks” campaign.

A tax official from Tax Office No. 3 assists a taxpayer in updating tax identification number information.

According to the Dong Nai Tax Department, the campaign aims to clean and standardize tax data in order to remove bottlenecks affecting taxpayers' investment, production, and business activities. It is also intended to improve the effectiveness and efficiency of tax administration while preventing and deterring the abuse of corporate legal entities for illegal activities, tax fraud, and profiteering from the state budget.

Ensuring taxpayers' rights

According to the Professional, Budgetary and Legal Affairs Division under the Dong Nai Tax Department, the review and statistical process has identified more than 127,000 taxpayers citywide, including enterprises, individuals, and business households, as key subjects requiring support and tax identification number cleanup. The cases include taxpayers under status 03 and status 06, as well as individuals whose personal information has been stolen or forged to establish enterprises, business households, or legal entities that do not conduct actual production or business activities. Of the total, more than 37,000 are enterprises under statuses 03 and 06, while the remainder are individuals and business households requiring updates to their tax identification number information.

Vu Thi Ngoc Linh, Deputy Head of the Professional, Budgetary and Legal Affairs Division, said that after nearly two months of implementing the campaign, the Dong Nai tax sector had processed more than 15,000 tax identification number cases. For taxpayers that have ceased operations for one year or longer without notifying the business registration authority or the tax authority, the tax sector has proposed handling violations and revoking their business registration certificates in accordance with regulations. For taxpayers subject to tax enforcement measures, the tax sector has also proposed revoking their business registration certificates in accordance with regulations. As a result, by the end of July 2026, the tax sector had requested the business registration authorities to revoke more than 11,000 business registration certificates of enterprises classified as not operating at their registered addresses (status 06).

To improve the effectiveness of the campaign, the Dong Nai Tax Department has proposed stronger coordination among the Ministry of Public Security, local public security, business registration authorities, and commune- and ward-level People's Committees in providing accurate citizen identification numbers and telephone numbers to facilitate the prompt processing of long-pending tax identification number cases.

To maintain the campaign's progress, the Dong Nai tax sector is striving to process at least 35% of long-pending status 03 cases by the end of 2026, giving priority to cases involving no revenue, no invoices, eligibility for obligation confirmation, or files that have remained pending for more than 12 months. At the same time, the tax sector aims to reduce the number of newly emerging enterprises that are not operating at their registered addresses by at least 20% compared to 2025. It also seeks to ensure that 100% of newly established enterprises and business households under its management receive policy dissemination materials and basic compliance guidance from the outset.

Creating a transparent and healthy business environment

According to the Dong Nai Tax Department, the “Cleaning Tax Codes – Removing Business Bottlenecks” campaign is not only an effort to review and standardize tax administration data but also an important measure to support enterprises and business households in resolving long-standing issues, restoring production and business activities, or completing procedures to cease operations in accordance with the law.

However, the tax authority noted that several difficulties and obstacles have emerged during implementation. Most taxpayers under statuses 03 and 06 have remained in these categories for many years. Previous managers have retired or left under existing policies, while taxpayers' registration information is no longer accurate, making it difficult to receive and process tax identification number dossiers. Many legal representatives have yet to standardize their information. Meanwhile, local tax offices do not have sufficient accounts to access the national population database portal, slowing the standardization of legal representative information. Information on legal representatives, registered office addresses, telephone numbers, and email addresses in the Tax Management System (TMS) is also outdated or no longer valid for contact.

In light of the situation, Nguyen Toan Thang, Head of the Dong Nai Tax Department, called on taxpayers that have ceased business operations but have not completed procedures to terminate their tax identification numbers, as well as those that are not operating at their registered addresses, to proactively contact their directly managing tax authorities for guidance and timely support. Nguyen Toan Thang said, "The proactive cooperation of taxpayers will contribute to accelerating the processing of backlogged cases, minimizing legal risks, strengthening legal compliance, and joining the tax sector in building an open, transparent, and equitable business environment, thereby creating momentum for local socio-economic development."

By Ngoc Lien – Translated by Minh Hong, Minho