{"id":7492,"date":"2026-02-05T20:40:04","date_gmt":"2026-02-06T03:40:04","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7492"},"modified":"2026-02-05T21:01:35","modified_gmt":"2026-02-06T04:01:35","slug":"chua-kinh-doanh-van-phai-hoan-tat-nghia-vu-thue","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/chua-kinh-doanh-van-phai-hoan-tat-nghia-vu-thue\/","title":{"rendered":"Even if you haven&#039;t started your business yet, you still need to fulfill your tax obligations when you return your business license."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">&quot;We never started doing business, generated no revenue, so why were we still required to declare taxes, pay back taxes, and be fined when we returned our business license?&quot;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This is a very common question among individuals who register a business but do not actually operate it. In reality, many only discover, upon closing the business, that tax obligations have been silently accumulating for many years. This article analyzes a real-life situation, directly comparing it with the Tax Administration Law and current penalty decrees, to help readers understand the legal nature of the matter, avoid confusion between &quot;not doing business&quot; and &quot;not having tax obligations,&quot; and draw important lessons to minimize risks when registering a business.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 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:\/\/ketoan.man.net.vn\/en\/chua-kinh-doanh-van-phai-hoan-tat-nghia-vu-thue\/#Case_study_thuc_te\" >Real-life case study<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/en\/chua-kinh-doanh-van-phai-hoan-tat-nghia-vu-thue\/#Nghia_vu_dang_ky_thue_Trach_nhiem_chu_dong_cua_nguoi_nop_thue\" >Tax registration obligation: A proactive responsibility of taxpayers.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/chua-kinh-doanh-van-phai-hoan-tat-nghia-vu-thue\/#Che_tai_xu_phat_khi_cham_dang_ky_thue\" >Penalties for late tax registration.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/chua-kinh-doanh-van-phai-hoan-tat-nghia-vu-thue\/#Co_duoc_mien_giam_tien_phat_do_%E2%80%9Ckho_khan_kinh_te%E2%80%9D_hay_%E2%80%9Cly_do_gia_dinh%E2%80%9D\" >Is it possible to be exempted from or have the fine reduced due to &quot;economic hardship&quot; or &quot;family reasons&quot;?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/chua-kinh-doanh-van-phai-hoan-tat-nghia-vu-thue\/#Xu_ly_nghia_vu_thue_khi_khong_phat_sinh_doanh_thu\" >Handling tax obligations when no revenue is generated.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/chua-kinh-doanh-van-phai-hoan-tat-nghia-vu-thue\/#Thu_tuc_cham_dut_hieu_luc_ma_so_thue_de_tra_giay_phep\" >Procedure for terminating the tax identification number and returning the license.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/en\/chua-kinh-doanh-van-phai-hoan-tat-nghia-vu-thue\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Case_study_thuc_te\"><\/span><b>Real-life case study<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u201cMr. TQP registered his business on September 6, 2020. However, due to economic difficulties and family reasons, the business has not commenced operations since then. When processing the license return, I was informed that he had to declare taxes to obtain a tax identification number, pay fines, and pay back taxes from 2020. Throughout this period, Mr. TQP received no notification or guidance from the tax authorities. He wishes to be guided on the procedures for termination and to have the fines waived or reduced due to objective reasons.\u201d<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This case is not uncommon and serves as an important legal lesson for individuals entering the business world. Below is a detailed analysis based on current legal regulations.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nghia_vu_dang_ky_thue_Trach_nhiem_chu_dong_cua_nguoi_nop_thue\"><\/span><b>Tax registration obligation: A proactive responsibility of taxpayers.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">According to Article 30 of the 2019 Tax Administration Law, taxpayers must register for tax and be issued a tax identification number before commencing production and business activities.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">For business households registered directly with the tax authority (Clause 2, Article 33 of the 2019 Tax Administration Law):<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The registration period is 10 working days from the date the Business Registration Certificate is issued.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Regarding the lack of notification: According to Article 17 of the Tax Administration Law, tax registration and the use of tax identification numbers are the responsibility of taxpayers. The law stipulates that this is a self-declaration and self-payment obligation; the tax authority is not obligated to send reminder notifications when individuals have not yet registered for a tax identification number for the first time.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Che_tai_xu_phat_khi_cham_dang_ky_thue\"><\/span><b>Penalties for late tax registration.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Failure to meet deadlines from 2020 to the present (more than 90 days late) is considered a serious violation of tax procedure deadlines.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Based on Decree No. 125\/2020\/ND-CP (amended by Decree 310\/2025\/ND-CP):<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Penalty: A fine of VND 6,000,000 to VND 10,000,000 will be imposed for delaying tax registration by more than 91 days (Clause 4, Article 10).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Principles for calculating penalties (Article 7): For business households, the penalty level applied is the same as for individuals. Typically, the average penalty will be 8,000,000 VND.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If there is one mitigating circumstance: Reduce the average penalty by 10%.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If there are two or more mitigating circumstances: The minimum amount (6,000,000 VND) will be applied.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Co_duoc_mien_giam_tien_phat_do_%E2%80%9Ckho_khan_kinh_te%E2%80%9D_hay_%E2%80%9Cly_do_gia_dinh%E2%80%9D\"><\/span><b>Is it possible to be exempted from or have the fine reduced due to &quot;economic hardship&quot; or &quot;family reasons&quot;?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">According to Article 43 of Decree 125\/2020\/ND-CP, taxpayers are only exempt from penalties in cases of force majeure (as stipulated in Clause 27, Article 3 of the Law on Tax Administration), including:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Natural disasters, catastrophes, epidemics, fires.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The unexpected accident caused material damage.<\/span><\/li>\n<\/ul>\n<p><b>Note:<\/b><span style=\"font-weight: 400;\"> &quot;Economic hardship&quot; or &quot;family reasons&quot; are generally not considered force majeure circumstances under tax law to exempt taxpayers from penalties. Unless these hardships directly result in material losses due to natural disasters or unforeseen accidents, taxpayers are still required to comply with the penalty decision.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Xu_ly_nghia_vu_thue_khi_khong_phat_sinh_doanh_thu\"><\/span><b>Handling tax obligations when no revenue is generated.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Even if they haven&#039;t started a business, taxpayers are still required to do the following:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax declaration: To provide the tax authorities with a basis for determining that the business household has not generated any revenue (the flat-rate tax is zero).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax collection: If, during the period from 2020 to the present, the business household has not completed the procedures for temporarily suspending business operations as required, legally, the business household is still operating and must pay annual business license taxes (business license fees).<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Thu_tuc_cham_dut_hieu_luc_ma_so_thue_de_tra_giay_phep\"><\/span><b>Procedure for terminating the tax identification number and returning the license.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">To complete the business closure process, you need to follow the procedures outlined in Circular 86\/2024\/TT-BTC:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Step 1 \u2013 Fulfilling tax obligations: Submitting the initial tax registration application (supplementing late applications), complying with administrative penalties for tax procedure violations, and paying all business license taxes incurred from 2020 until the end of the period.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Step 2 \u2013 Termination of tax identification number: Information from the business registration authority will be shared with the tax authority to close the tax identification number after you have fulfilled all tax obligations.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Once you have your business license, you should proactively familiarize yourself with your tax obligations immediately. If you are not yet ready to operate, you must go through the procedure to temporarily suspend business operations to avoid incurring business license tax and other procedural complications later on.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/en\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Contact Us for Consultation <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Content production by: Mr. <\/span><span style=\"color: #ff0000;\"><a style=\"color: #ff0000;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Le Hoang Tuyen<\/span><\/a><\/span><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO MAN \u2013 Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><strong>Source:<\/strong> Article <span style=\"color: #ff0000;\">Vietnam Law<\/span><\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>\u201cCh\u01b0a h\u1ec1 kinh doanh, kh\u00f4ng ph\u00e1t sinh doanh thu nh\u01b0ng v\u00ec sao khi tr\u1ea3 gi\u1ea5y ph\u00e9p v\u1eabn b\u1ecb y\u00eau c\u1ea7u k\u00ea khai thu\u1ebf, truy thu v\u00e0 x\u1eed ph\u1ea1t?\u201d \u0110\u00e2y l\u00e0 th\u1eafc m\u1eafc r\u1ea5t ph\u1ed5 bi\u1ebfn c\u1ee7a 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. Tr\u00ean th\u1ef1c t\u1ebf, [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7493,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7492","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7492","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=7492"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7492\/revisions"}],"predecessor-version":[{"id":7495,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7492\/revisions\/7495"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/7493"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=7492"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=7492"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=7492"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}