{"id":2243,"date":"2026-02-10T10:10:14","date_gmt":"2026-02-10T03:10:14","guid":{"rendered":"https:\/\/giaychungnhandautu.man.net.vn\/?p=2243"},"modified":"2026-02-10T10:10:58","modified_gmt":"2026-02-10T03:10:58","slug":"chua-kinh-doanh-van-phai-nop-thue-khi-tra-giay-phep","status":"publish","type":"post","link":"https:\/\/giaychungnhandautu.man.net.vn\/en\/chua-kinh-doanh-van-phai-nop-thue-khi-tra-giay-phep\/","title":{"rendered":"Even if you haven&#039;t started doing business yet, you still have to pay taxes when you return your business license."},"content":{"rendered":"<p><span style=\"color: #000000;\">The situation where many individuals register a business but do not actually operate it, and then unexpectedly face back taxes and heavy penalties when dissolving it, is becoming increasingly common. This article analyzes the real-life case of Mr. Tran Quang Phuong in Lam Dong to clarify the obligation to register a tax code and the latest penalty regulations in 2026, helping people avoid unnecessary legal risks.<\/span><\/p>\n<figure id=\"attachment_2245\" aria-describedby=\"caption-attachment-2245\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-2245 size-full\" src=\"https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/02\/Thu-tuc-cham-dut-hieu-luc-ma-so-thue-ho-kinh-doanh-nam-2026.jpg\" alt=\"Thu\u0309 tu\u0323c cha\u0302\u0301m du\u031b\u0301t hie\u0323\u0302u lu\u031b\u0323c ma\u0303 so\u0302\u0301 thue\u0302\u0301 ho\u0323\u0302 kinh doanh na\u0306m 2026\" width=\"800\" height=\"500\" srcset=\"https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/02\/Thu-tuc-cham-dut-hieu-luc-ma-so-thue-ho-kinh-doanh-nam-2026.jpg 800w, https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/02\/Thu-tuc-cham-dut-hieu-luc-ma-so-thue-ho-kinh-doanh-nam-2026-300x188.jpg 300w, https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/02\/Thu-tuc-cham-dut-hieu-luc-ma-so-thue-ho-kinh-doanh-nam-2026-768x480.jpg 768w, https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/02\/Thu-tuc-cham-dut-hieu-luc-ma-so-thue-ho-kinh-doanh-nam-2026-18x12.jpg 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-2245\" class=\"wp-caption-text\">Procedures for terminating the tax identification number of a household business in 2026.<\/figcaption><\/figure>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_81 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/en\/chua-kinh-doanh-van-phai-nop-thue-khi-tra-giay-phep\/#Rui_ro_phap_ly_khi_bo_quen_nghia_vu_dang_ky_thue\" >Legal risks of neglecting tax registration obligations.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/en\/chua-kinh-doanh-van-phai-nop-thue-khi-tra-giay-phep\/#Quy_dinh_ve_thoi_han_va_xu_phat_vi_pham_hanh_chinh_thue\" >Regulations on deadlines and penalties for administrative tax violations.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/en\/chua-kinh-doanh-van-phai-nop-thue-khi-tra-giay-phep\/#Dieu_kien_de_duoc_mien_giam_tien_phat_do_bat_kha_khang\" >Conditions for exemption or reduction of fines due to force majeure<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/en\/chua-kinh-doanh-van-phai-nop-thue-khi-tra-giay-phep\/#Quy_trinh_cham_dut_hoat_dong_va_hoan_tat_nghia_vu_thue\" >The process of ceasing operations and fulfilling tax obligations.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/en\/chua-kinh-doanh-van-phai-nop-thue-khi-tra-giay-phep\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/en\/chua-kinh-doanh-van-phai-nop-thue-khi-tra-giay-phep\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information for MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Rui_ro_phap_ly_khi_bo_quen_nghia_vu_dang_ky_thue\"><\/span><span style=\"color: #000000;\">Legal risks of neglecting tax registration obligations.<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">Many individuals, after receiving their business registration certificate, often become complacent, believing that if they haven&#039;t started actual operations or generated no revenue, they don&#039;t need to complete tax procedures. However, according to Article 30 of the 2019 Tax Administration Law, taxpayers must register for tax and be issued a tax identification number before starting production or business activities, or immediately after obtaining a business license.<\/span><\/p>\n<p><span style=\"color: #000000;\">The case of Mr. Tran Quang Phuong (residing in Lam Dong province) is a typical example. He registered his business on September 6, 2020, but due to economic difficulties, he never actually operated it. At the beginning of 2026, when he went to the authorities to return his license, he was shocked to be informed that he had to declare taxes, pay administrative fines, and be subject to back taxes from 2020 to the present. According to sources... <span style=\"color: #ff6600;\"><a style=\"color: #ff6600;\" title=\"null\" href=\"https:\/\/www.luatvietnam.net\/vn\/chua-kinh-doanh-van-phai-hoan-tat-nghia-vu-thue-khi-tra-giay-phep-gdpl45935.html\" target=\"_blank\" rel=\"noopener\">Vietnamese Law<\/a><\/span>, The failure to register for a tax identification number within the stipulated timeframe has resulted in a tax debt that has accumulated over the past five years.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_thoi_han_va_xu_phat_vi_pham_hanh_chinh_thue\"><\/span><span style=\"color: #000000;\">Regulations on deadlines and penalties for administrative tax violations.<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">According to Clause 2, Article 33 of the 2019 Tax Administration Law, for taxpayers registering directly with the tax authority, the registration deadline is 10 working days from the date of issuance of the business registration certificate. Delays will be severely penalized according to Decree 125\/2020\/ND-CP and Decree 310\/2025\/ND-CP, which came into effect at the end of 2025.<\/span><\/p>\n<p><span style=\"color: #000000;\">Specifically, the act of registering for tax after the prescribed deadline of 91 days or more will face a fine of VND 6,000,000 to VND 10,000,000 for business households. According to the principle of applying penalties in Article 7 of Decree 125\/2020\/ND-CP, the tax authority will calculate the average of the penalty range (VND 8,000,000). Only if there are two or more mitigating circumstances will the minimum penalty of VND 6,000,000 be applied.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Dieu_kien_de_duoc_mien_giam_tien_phat_do_bat_kha_khang\"><\/span><span style=\"color: #000000;\">Conditions for exemption or reduction of fines due to force majeure<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">In his petition to the authorities, Mr. Phuong presented reasons of economic and family hardship in the hope of receiving leniency. However, based on Article 43 of Decree 125\/2020\/ND-CP and the Law on Tax Administration, exemption from penalties is only applicable if the taxpayer suffers material damage due to force majeure circumstances such as:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Natural disasters, catastrophes, epidemics, fires, or unexpected accidents.<\/span><\/li>\n<li><span style=\"color: #000000;\">Other force majeure events as specifically stipulated by the Government.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">Reasons such as &quot;not knowing the regulations,&quot; &quot;not receiving guidance notices from the local tax authority,&quot; or &quot;personal financial difficulties&quot; are not eligible for exemption or reduction of penalties. The tax authority affirms that the responsibility of business owners to independently understand and comply with the law is a mandatory obligation from the moment they receive their business license.<\/span><\/p>\n<figure id=\"attachment_2244\" aria-describedby=\"caption-attachment-2244\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-2244 size-full\" src=\"https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/02\/Quyet-dinh-xu-phat-vi-pham-hanh-chinh-thue-ho-kinh-doanh-khong-hoat-dong.jpg\" alt=\"Quye\u0302\u0301t \u0111i\u0323nh xu\u031b\u0309 pha\u0323t vi pha\u0323m ha\u0300nh chi\u0301nh thue\u0302\u0301 ho\u0323\u0302 kinh doanh kho\u0302ng hoa\u0323t \u0111o\u0323\u0302ng\" width=\"800\" height=\"500\" srcset=\"https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/02\/Quyet-dinh-xu-phat-vi-pham-hanh-chinh-thue-ho-kinh-doanh-khong-hoat-dong.jpg 800w, https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/02\/Quyet-dinh-xu-phat-vi-pham-hanh-chinh-thue-ho-kinh-doanh-khong-hoat-dong-300x188.jpg 300w, https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/02\/Quyet-dinh-xu-phat-vi-pham-hanh-chinh-thue-ho-kinh-doanh-khong-hoat-dong-768x480.jpg 768w, https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/02\/Quyet-dinh-xu-phat-vi-pham-hanh-chinh-thue-ho-kinh-doanh-khong-hoat-dong-18x12.jpg 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-2244\" class=\"wp-caption-text\">Decision to impose administrative penalties for tax violations by inactive business households.<\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_cham_dut_hoat_dong_va_hoan_tat_nghia_vu_thue\"><\/span><span style=\"color: #000000;\">The process of ceasing operations and fulfilling tax obligations.<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">To properly complete the business license return procedure and avoid further violations, business owners need to comply with the process outlined in Circular 86\/2024\/TT-BTC:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Fulfilling tax filing obligations: Household owners must file tax returns for the entire period from the date of license issuance to the date of termination. Even if no revenue is generated, filing is still mandatory to determine operational status.<\/span><\/li>\n<li><span style=\"color: #000000;\">Payment of taxes and fees: This includes the annual business license fee, any lump-sum taxes (if applicable), and late payment penalties incurred throughout the license holding period.<\/span><\/li>\n<li><span style=\"color: #000000;\">Settlement of administrative fines: The full amount of the fine must be paid according to the penalty decision (as in the case of Decision No. 721\/QD-XPHC concerning Mr. Phuong).<\/span><\/li>\n<li><span style=\"color: #000000;\">Termination of tax identification number validity: Termination information will be shared between the business registration authority and the tax authority after the household head has fulfilled all financial obligations to the state budget.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><span style=\"color: #000000;\">Conclude<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">Understanding tax registration regulations right from the start of establishing a business is crucial to protecting your rights and avoiding unnecessary financial risks. The case of Mr. Tran Quang Phuong shows that a lack of up-to-date tax policies can lead to a heavy tax burden accumulating over many years. If you are facing difficulties with legal procedures or want to ensure compliance with current regulations, please refer to our professional support solutions. <span style=\"color: #ff6600;\"><a style=\"color: #ff6600;\" title=\"null\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/en\/\">MAN Investment Certificate<\/a><\/span> For prompt and efficient advice and processing of your application.<\/span><\/p>\n<h3 id=\"ftoc-heading-10\" class=\"ftwp-heading\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><span style=\"color: #000000;\">Contact information for MAN \u2013 Master Accountant Network<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li aria-level=\"1\"><span style=\"color: #000000;\">Address: 19A, 43rd Street, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li aria-level=\"1\"><span style=\"color: #000000;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li aria-level=\"1\"><span style=\"color: #000000;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">Content production is overseen by: Mr.\u00a0<span style=\"color: #ff6600;\"><a style=\"color: #ff6600;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">Le Hoang Tuyen<\/a>\u00a0<\/span>\u2013 Founder &amp; CEO of MAN \u2013 Master Accountant Network, CPA Vietnam with over 30 years of experience in accounting, auditing, and financial consulting.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>T\u00ecnh tr\u1ea1ng nhi\u1ec1u c\u00e1 nh\u00e2n \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh nh\u01b0ng kh\u00f4ng \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf, sau \u0111\u00f3 b\u1ea5t ng\u1edd b\u1ecb truy thu v\u00e0 x\u1eed ph\u1ea1t n\u1eb7ng khi l\u00e0m th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 \u0111ang tr\u1edf n\u00ean ph\u1ed5 bi\u1ebfn. B\u00e0i vi\u1ebft n\u00e0y ph\u00e2n t\u00edch tr\u01b0\u1eddng h\u1ee3p th\u1ef1c t\u1ebf c\u1ee7a \u00f4ng Tr\u1ea7n Quang Ph\u01b0\u01a1ng t\u1ea1i [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":2245,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1,122],"tags":[],"class_list":["post-2243","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc","category-giay-chung-nhan-dang-ky-kinh-doanh"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaychungnhandautu.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2243","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/giaychungnhandautu.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/giaychungnhandautu.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/giaychungnhandautu.man.net.vn\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/giaychungnhandautu.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=2243"}],"version-history":[{"count":2,"href":"https:\/\/giaychungnhandautu.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2243\/revisions"}],"predecessor-version":[{"id":2247,"href":"https:\/\/giaychungnhandautu.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2243\/revisions\/2247"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaychungnhandautu.man.net.vn\/en\/wp-json\/wp\/v2\/media\/2245"}],"wp:attachment":[{"href":"https:\/\/giaychungnhandautu.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=2243"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaychungnhandautu.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=2243"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaychungnhandautu.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=2243"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}