{"id":9309,"date":"2026-07-22T15:28:16","date_gmt":"2026-07-22T08:28:16","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9309"},"modified":"2026-07-22T15:28:16","modified_gmt":"2026-07-22T08:28:16","slug":"cong-van-9409-btc-ct","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/cong-van-9409-btc-ct\/","title":{"rendered":"Official Document 9409\/BTC-CT and things businesses and accountants need to be aware of."},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/luatvietnam.vn\/thue\/cong-van-9409-btc-ct-2026-cua-bo-tai-chinh-ve-phoi-hop-trien-khai-chien-dich-lam-sach-ma-so-thue-440203-d6.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Official Document 9409\/BTC-CT<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> This is a document from the Ministry of Finance regarding the coordinated implementation of the &quot;Cleaning Tax Identification Numbers \u2013 Removing Bottlenecks in Business&quot; campaign, aimed at reviewing and standardizing taxpayer data, and handling cases of businesses and household businesses that have ceased operations but have not yet terminated their tax identification numbers or are no longer operating at their registered addresses. The document also clearly assigns responsibilities to tax authorities, business registration agencies, the police, and local authorities in the implementation of the campaign. This article will comprehensively analyze Circular 9409\/BTC-CT, closely following the document&#039;s content to help businesses, household businesses, and accountants understand the campaign&#039;s objectives, the target groups to be reviewed, important timelines, and key points to note during implementation.\u00a0<\/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\/cong-van-9409-btc-ct\/#Cong_van_9409BTC-CT_duoc_ban_hanh_trong_boi_canh_nao\" >In what context was Official Document 9409\/BTC-CT issued?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-9409-btc-ct\/#Thuc_trang_du_lieu_nguoi_nop_thue_con_nhieu_ton_dong\" >The current situation shows that there are still many outstanding issues regarding taxpayer data.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-9409-btc-ct\/#Muc_tieu_cua_Cong_van_9409BTC-CT\" >The objective of Official Letter 9409\/BTC-CT<\/a><\/li><\/ul><\/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\/cong-van-9409-btc-ct\/#Nhung_doi_tuong_nao_duoc_tap_trung_ra_soat\" >Which groups are being targeted for review?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-9409-btc-ct\/#Doanh_nghiep_ngung_hoat_dong_nhung_chua_cham_dut_hieu_luc_ma_so_thue\" >The business has ceased operations but its tax identification number has not yet been terminated.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-9409-btc-ct\/#Doanh_nghiep_khong_hoat_dong_tai_dia_chi_da_dang_ky\" >The business is not operating at its registered address.\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-9409-btc-ct\/#Doanh_nghiep_co_dau_hieu_loi_dung_phap_nhan_de_vi_pham_phap_luat\" >The business shows signs of using its legal entity to violate the law.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-9409-btc-ct\/#Cong_van_9409BTC-CT_quy_dinh_viec_ra_soat_doanh_nghiep_khong_hoat_dong_tai_dia_chi_da_dang_ky\" >Official document 9409\/BTC-CT stipulates the procedures for reviewing businesses that are not operating at their registered address.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-9409-btc-ct\/#Co_quan_dang_ky_kinh_doanh_phai_thuc_hien_nhung_cong_viec_gi\" >What tasks does the business registration agency have to perform?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-9409-btc-ct\/#Thoi_han_hoan_thanh_truoc_ngay_1572026\" >The deadline for completion is before July 15, 2026.\u00a0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-9409-btc-ct\/#Cac_truong_hop_bi_xem_xet_thu_hoi_Giay_chung_nhan_dang_ky_doanh_nghiep\" >Cases subject to review for revocation of business registration certificates.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-9409-btc-ct\/#Truong_hop_doanh_nghiep_khong_hoat_dong_tai_dia_chi_da_dang_ky_co_no_thue_keo_dai_va_khong_hop_tac\" >This applies to businesses that are not operating at their registered address, have long-standing tax debts, and are uncooperative.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-9409-btc-ct\/#Truong_hop_doanh_nghiep_khong_gui_bao_cao_theo_yeu_cau_cua_co_quan_dang_ky_kinh_doanh\" >In cases where businesses fail to submit reports as required by the business registration authority.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-9409-btc-ct\/#Truong_hop_ho_so_dang_ky_doanh_nghiep_gia_mao_hoac_su_dung_trai_phep_thong_tin_ca_nhan\" >In cases where business registration documents are forged or personal information is used illegally.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-9409-btc-ct\/#Cong_van_9409BTC-CT_yeu_cau_xac_minh_nhung_thong_tin_nao\" >What information does Official Document 9409\/BTC-CT request verification of?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-9409-btc-ct\/#Xac_minh_dia_chi_kinh_doanh\" >Verify business address<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-9409-btc-ct\/#Xac_minh_tinh_trang_hoat_dong_thuc_te\" >Verify actual operational status<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-9409-btc-ct\/#Xac_minh_thong_tin_cu_tru_va_nguoi_dai_dien_theo_phap_luat\" >Verify residency information and legal representative.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-9409-btc-ct\/#Xu_ly_cac_truong_hop_khong_dong_nhat_du_lieu\" >Handling data inconsistencies\u00a0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-9409-btc-ct\/#Cac_moc_thoi_gian_quan_trong_trong_Cong_van_9409BTC-CT\" >Key dates in Official Document 9409\/BTC-CT<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-9409-btc-ct\/#Doanh_nghiep_can_luu_y_gi_khi_thuc_hien_theo_Cong_van\" >What should businesses keep in mind when complying with the Official Letter?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-9409-btc-ct\/#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-23\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-9409-btc-ct\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_van_9409BTC-CT_duoc_ban_hanh_trong_boi_canh_nao\"><\/span><b>In what context was Official Document 9409\/BTC-CT issued?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The issuance of Official Letter 9409\/BTC-CT stems from the need to further improve the quality of the taxpayer database and enhance the effectiveness of coordination in management among state agencies. Prior to launching the campaign, the Ministry of Finance had implemented numerous solutions to support taxpayers in the process of business registration, tax registration, tax declaration, tax payment, and fulfilling their obligations to the state budget.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Regarding the standardization of business registration data for enterprises, cooperatives, and household businesses, the Ministry of Finance also issued Official Letter No. 8131\/BTC-DNTN dated June 16, 2026, requesting the People&#039;s Committees of provinces and cities to direct business registration agencies to coordinate with tax authorities to review, clean, and standardize data according to the goal of &quot;accurate - complete - clean - active - unified - shared use&quot;.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">However, according to the Ministry of Finance&#039;s assessment in Official Letter 9409\/BTC-CT, the management practices still have many shortcomings that need to be addressed comprehensively nationwide.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thuc_trang_du_lieu_nguoi_nop_thue_con_nhieu_ton_dong\"><\/span><b>The current situation shows that there are still many outstanding issues regarding taxpayer data.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to Official Letter 9409\/BTC-CT, the cumulative number of businesses, organizations, household businesses, and individual businesses that have ceased operations but have not yet completed the procedures for terminating their tax identification numbers remains high. In addition, the authorities have also noted many cases where taxpayers are no longer operating at their registered addresses.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">These issues directly affect the quality of tax management data and make it difficult to monitor the operational status of taxpayers. At the same time, the existence of unresolved tax identification numbers increases the backlog of files, impacting the management work of state agencies as well as the procedures carried out by taxpayers.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to Official Letter 9409\/BTC-CT, the focus on reviewing and handling these cases also aims to support taxpayers who are willing to comply with the law in completing the procedures for dissolution, cessation of operations, or resumption of business operations in accordance with current regulations.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Furthermore, the Ministry of Finance also determined that standardizing data will contribute to a more transparent business environment and prevent the misuse of legal entities, tax identification numbers, and invoices to commit illegal acts.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_tieu_cua_Cong_van_9409BTC-CT\"><\/span><b>The objective of Official Letter 9409\/BTC-CT<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To address the aforementioned issues, Circular 9409\/BTC-CT states that the Ministry of Finance has directed the Tax Department to implement the campaign nationwide.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to the official document, the campaign is being implemented with the following main objectives:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Focus on reviewing, standardizing, and addressing cases of taxpayers who have ceased operations but have not yet completed the procedures for terminating their tax identification numbers.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Review and address cases of taxpayers who are not operating at their registered address.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Assisting taxpayers who are willing to comply with and complete all procedures as required by law.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Closely monitor any new cases that arise.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Improve the effectiveness of inter-agency coordination in taxpayer management.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">As can be seen, the objectives stated in the Official Letter are all aimed at improving the quality of the taxpayer database and enhancing the effectiveness of state management. At the same time, the implementation of the Campaign is also expected to contribute to building a transparent and healthy business environment and create more favorable conditions for businesses, household businesses, and individual business owners to fully comply with legal procedures.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_doi_tuong_nao_duoc_tap_trung_ra_soat\"><\/span><b>Which groups are being targeted for review?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9311\" aria-describedby=\"caption-attachment-9311\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9311\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-9409_BTC-CT-va-nhung-dieu-doanh-nghiep-va-ke-toan-can-luu-y-1.jpg\" alt=\"C\u00f4ng v\u0103n 9409\/BTC-CT v\u00e0 nh\u1eefng \u0111i\u1ec1u doanh nghi\u1ec7p v\u00e0 k\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-9409_BTC-CT-va-nhung-dieu-doanh-nghiep-va-ke-toan-can-luu-y-1.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-9409_BTC-CT-va-nhung-dieu-doanh-nghiep-va-ke-toan-can-luu-y-1-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-9409_BTC-CT-va-nhung-dieu-doanh-nghiep-va-ke-toan-can-luu-y-1-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-9409_BTC-CT-va-nhung-dieu-doanh-nghiep-va-ke-toan-can-luu-y-1-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-9409_BTC-CT-va-nhung-dieu-doanh-nghiep-va-ke-toan-can-luu-y-1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9311\" class=\"wp-caption-text\">Official Document 9409\/BTC-CT and things businesses and accountants need to be aware of.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To implement the Campaign, Circular 9409\/BTC-CT clearly identifies the target groups that need to be focused on for review and processing. Accurately identifying the target groups helps tax authorities and related agencies implement the campaign uniformly nationwide.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_ngung_hoat_dong_nhung_chua_cham_dut_hieu_luc_ma_so_thue\"><\/span><b>The business has ceased operations but its tax identification number has not yet been terminated.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to Official Letter 9409\/BTC-CT, one of the key target groups is businesses, household businesses, and individual business owners who have ceased operations but have not yet completed the procedures for terminating their tax identification numbers.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For this group, the official document requests relevant agencies to coordinate in reviewing and standardizing information on business registration, tax registration, legal status, and tax identification number status to assist taxpayers in completing the procedures as prescribed.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">During the campaign implementation, the document also mentioned cases of taxpayers with tax code status 03, a group that requires coordinated processing to ensure data consistency between systems.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_khong_hoat_dong_tai_dia_chi_da_dang_ky\"><\/span><b>The business is not operating at its registered address.\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Another group of entities identified in the Official Letter are businesses that are no longer operating at their registered address.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to the official document, provincial business registration agencies, in coordination with tax authorities and other relevant agencies, will review, classify, and handle these cases in accordance with the authority, procedures, and regulations stipulated in the law on business registration, the law on tax administration, and other relevant regulations.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">At the same time, the official document requests the business registration agency to coordinate with the tax authority to update and compile a list of businesses that are not operating at their registered addresses in order to handle violations and revoke business registration certificates in accordance with regulations for cases subject to processing.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Regarding the coordination of data standardization, Circular 9409\/BTC-CT also mentions taxpayers with tax code status 06, which includes cases where businesses are not operating at their registered address.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_dau_hieu_loi_dung_phap_nhan_de_vi_pham_phap_luat\"><\/span><b>The business shows signs of using its legal entity to violate the law.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In addition to the cases mentioned above, Official Letter 9409\/BTC-CT also requires increased scrutiny of businesses showing signs of violating the law.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Specifically, in the case of a business that is not operating at its registered address but shows signs of:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Buying and selling invoices;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax evasion;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Exploiting legal entities;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Exploiting tax identification numbers and invoices to violate the law;<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The tax authority is responsible for leading the risk assessment, inspection, handling of violations, or transferring reports and files recommending prosecution to the police when there is sufficient evidence, as prescribed by law.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If both the conditions for revoking the business registration certificate are met under the tax administration law or the business registration law, the tax authority shall coordinate with the provincial business registration authority to carry out the action within their jurisdiction.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_van_9409BTC-CT_quy_dinh_viec_ra_soat_doanh_nghiep_khong_hoat_dong_tai_dia_chi_da_dang_ky\"><\/span><b>Official document 9409\/BTC-CT stipulates the procedures for reviewing businesses that are not operating at their registered address.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9312\" aria-describedby=\"caption-attachment-9312\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9312\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-9409_BTC-CT-quy-dinh-viec-ra-soat-doanh-nghiep-khong-hoat-dong-tai-dia-chi-da-dang-ky.jpg\" alt=\"C\u00f4ng v\u0103n 9409\/BTC-CT quy \u0111\u1ecbnh vi\u1ec7c r\u00e0 so\u00e1t doanh nghi\u1ec7p kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-9409_BTC-CT-quy-dinh-viec-ra-soat-doanh-nghiep-khong-hoat-dong-tai-dia-chi-da-dang-ky.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-9409_BTC-CT-quy-dinh-viec-ra-soat-doanh-nghiep-khong-hoat-dong-tai-dia-chi-da-dang-ky-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-9409_BTC-CT-quy-dinh-viec-ra-soat-doanh-nghiep-khong-hoat-dong-tai-dia-chi-da-dang-ky-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-9409_BTC-CT-quy-dinh-viec-ra-soat-doanh-nghiep-khong-hoat-dong-tai-dia-chi-da-dang-ky-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-9409_BTC-CT-quy-dinh-viec-ra-soat-doanh-nghiep-khong-hoat-dong-tai-dia-chi-da-dang-ky-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9312\" class=\"wp-caption-text\">Official document 9409\/BTC-CT stipulates the procedures for reviewing businesses that are not operating at their registered address.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For businesses that are no longer operating at their registered address, the Official Letter requests the People&#039;s Committees of provinces and cities to direct the Department of Finance, the Management Board of the High-Tech Park (for localities where such parks are established), and the provincial-level business registration agency to coordinate with the provincial\/city Tax Department and the local Tax Department to conduct a review and take appropriate action.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_quan_dang_ky_kinh_doanh_phai_thuc_hien_nhung_cong_viec_gi\"><\/span><b>What tasks does the business registration agency have to perform?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to Official Letter 9409\/BTC-CT, provincial-level business registration agencies are responsible for coordinating with tax authorities and other relevant agencies to:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Review businesses that are not operating at their registered address.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Classify the cases according to the provisions of the law.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The matter must be handled in accordance with the proper authority, procedures, and regulations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Update information and create a list of businesses that are not operating at their registered address.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Implement procedures for handling violations and revoking business registration certificates in accordance with regulations for cases subject to processing.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This assignment aims to ensure that business registration data and tax management data are updated consistently, facilitating the management and handling of arising cases.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_hoan_thanh_truoc_ngay_1572026\"><\/span><b>The deadline for completion is before July 15, 2026.\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To ensure the progress of the Campaign, Official Letter 9409\/BTC-CT requires that the task of reviewing businesses that are not operating at their registered addresses be completed before July 15, 2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is the timeline for reviewing, classifying, and compiling a list of businesses that are not operating at their registered addresses, as a basis for implementing further processing steps in accordance with the law.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_bi_xem_xet_thu_hoi_Giay_chung_nhan_dang_ky_doanh_nghiep\"><\/span><b>Cases subject to review for revocation of business registration certificates.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9313\" aria-describedby=\"caption-attachment-9313\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9313\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-truong-hop-bi-xem-xet-thu-hoi-Giay-chung-nhan-dang-ky-doanh-nghiep-theo-Cong-van-9409_BTC-CT.jpg\" alt=\"C\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1ecb xem x\u00e9t thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p theo C\u00f4ng v\u0103n 9409\/BTC-CT\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-truong-hop-bi-xem-xet-thu-hoi-Giay-chung-nhan-dang-ky-doanh-nghiep-theo-Cong-van-9409_BTC-CT.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-truong-hop-bi-xem-xet-thu-hoi-Giay-chung-nhan-dang-ky-doanh-nghiep-theo-Cong-van-9409_BTC-CT-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-truong-hop-bi-xem-xet-thu-hoi-Giay-chung-nhan-dang-ky-doanh-nghiep-theo-Cong-van-9409_BTC-CT-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-truong-hop-bi-xem-xet-thu-hoi-Giay-chung-nhan-dang-ky-doanh-nghiep-theo-Cong-van-9409_BTC-CT-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-truong-hop-bi-xem-xet-thu-hoi-Giay-chung-nhan-dang-ky-doanh-nghiep-theo-Cong-van-9409_BTC-CT-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9313\" class=\"wp-caption-text\">Cases subject to review for revocation of business registration certificates according to Official Letter 9409\/BTC-CT<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Besides reviewing and standardizing taxpayer data, Circular 9409\/BTC-CT also requires competent authorities to coordinate in handling cases that meet the conditions for revoking business registration certificates according to the law on tax administration and the law on business registration. This aims to ensure that the handling is carried out correctly, according to the proper procedures, and on the basis of coordination between the tax authorities and the business registration authorities.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_doanh_nghiep_khong_hoat_dong_tai_dia_chi_da_dang_ky_co_no_thue_keo_dai_va_khong_hop_tac\"><\/span><b>This applies to businesses that are not operating at their registered address, have long-standing tax debts, and are uncooperative.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to Official Letter 9409\/BTC-CT, in cases where a business is not operating at its registered address, has long-standing tax debts, is uncooperative, and meets the conditions for applying coercive measures to revoke its Business Registration Certificate as prescribed by tax management law, the tax authority is responsible for:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Prepare the necessary documents as required.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Submit a request to the provincial business registration authority to revoke the business registration certificate within their jurisdiction.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">After receiving the request from the tax authority, the provincial business registration agency will revoke the Business Registration Certificate and update the legal status to &quot;Revoked due to tax management enforcement&quot; as prescribed.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to Official Letter 9409\/BTC-CT, this task must be completed before August 15, 2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">It should be noted that the document does not stipulate that all businesses with tax debts will have their business registration certificates revoked. Revocation will only be carried out when the business simultaneously meets the conditions stipulated by tax management laws for the application of coercive measures.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_doanh_nghiep_khong_gui_bao_cao_theo_yeu_cau_cua_co_quan_dang_ky_kinh_doanh\"><\/span><b>In cases where businesses fail to submit reports as required by the business registration authority.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In addition to cases requested by the tax authorities, Circular 9409\/BTC-CT also addresses cases where provincial-level business registration agencies require enterprises to report on their compliance with legal regulations.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If a business fails to submit the report, the provincial business registration authority will revoke the business registration certificate in accordance with regulations.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The official document also emphasized that the revocation must be carried out in accordance with the procedures stipulated in Clauses 3 and 4 of Article 69 of Government Decree No. 168\/2025\/ND-CP on business registration.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Regarding this task, Official Letter 9409\/BTC-CT requires:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Complete the process of requesting businesses to submit reports by August 15, 2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Report on the results of revoking the Business Registration Certificate before December 31, 2026.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_ho_so_dang_ky_doanh_nghiep_gia_mao_hoac_su_dung_trai_phep_thong_tin_ca_nhan\"><\/span><b>In cases where business registration documents are forged or personal information is used illegally.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Another noteworthy point in Official Letter 9409\/BTC-CT concerns the handling of cases where there is evidence to suggest that business registration documents are forged or that personal information is being used illegally.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to the official document, when there is evidence to determine that a business registration application is forged, or that personal information has been stolen or used illegally to establish a business, the provincial business registration authority is responsible for coordinating with the police, tax authorities, and other relevant agencies to verify and handle the matter.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If a competent authority issues a document confirming that the business registration application is fraudulent, the business registration authority shall revoke the business registration certificate in accordance with regulations.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">At the same time, Official Letter 9409\/BTC-CT requires coordination with tax authorities to separate the legitimate rights and interests of individuals whose identities are being impersonated from the obligations and violations of legal entities, organizations, or individuals using the forged information. This regulation contributes to protecting the legitimate rights and interests of those whose personal information is being exploited during the business establishment process.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_van_9409BTC-CT_yeu_cau_xac_minh_nhung_thong_tin_nao\"><\/span><b>What information does Official Document 9409\/BTC-CT request verification of?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9314\" aria-describedby=\"caption-attachment-9314\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9314\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-9409_BTC-CT-yeu-cau-xac-minh-nhung-thong-tin-nao.jpg\" alt=\"C\u00f4ng v\u0103n 9409\/BTC-CT y\u00eau c\u1ea7u x\u00e1c minh nh\u1eefng th\u00f4ng tin n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-9409_BTC-CT-yeu-cau-xac-minh-nhung-thong-tin-nao.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-9409_BTC-CT-yeu-cau-xac-minh-nhung-thong-tin-nao-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-9409_BTC-CT-yeu-cau-xac-minh-nhung-thong-tin-nao-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-9409_BTC-CT-yeu-cau-xac-minh-nhung-thong-tin-nao-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-9409_BTC-CT-yeu-cau-xac-minh-nhung-thong-tin-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9314\" class=\"wp-caption-text\">Official document 9409\/BTC-CT requests verification of which information?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To facilitate the review and standardization of taxpayer data, Circular 9409\/BTC-CT requires relevant agencies to coordinate in verifying several important groups of information.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xac_minh_dia_chi_kinh_doanh\"><\/span><b>Verify business address<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to Official Letter 9409\/BTC-CT, the actual business address is one of the contents that needs to be reviewed to determine whether the business is still operating at the registered address. The verification results serve as the basis for the management agency to classify and handle cases according to regulations.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xac_minh_tinh_trang_hoat_dong_thuc_te\"><\/span><b>Verify actual operational status<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In addition to the business address, Official Letter 9409\/BTC-CT also requires verification of the actual operating status of businesses, household businesses, and individual businesses. This verification helps the management agency accurately assess the taxpayer&#039;s status to take further processing steps.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xac_minh_thong_tin_cu_tru_va_nguoi_dai_dien_theo_phap_luat\"><\/span><b>Verify residency information and legal representative.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to the official document, the People&#039;s Committee at the commune level and the commune-level police will coordinate to verify the residence information and contact information of the legal representative, business owner, household business owner, or individual business owner when necessary to serve management purposes.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xu_ly_cac_truong_hop_khong_dong_nhat_du_lieu\"><\/span><b>Handling data inconsistencies<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Besides verifying factual information, Official Letter 9409\/BTC-CT also requires business registration agencies and tax authorities to coordinate in handling inconsistencies between the business registration system and the tax management system; and to promptly address inter-system transaction errors, difficulties in dissolution procedures, cessation of operations, restoration of legal status, or revocation of business registration certificates as prescribed.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_moc_thoi_gian_quan_trong_trong_Cong_van_9409BTC-CT\"><\/span><b>Key dates in Official Document 9409\/BTC-CT<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">During the campaign&#039;s implementation, the official document stipulated several deadlines for agencies and units to complete their assigned tasks. Understanding these deadlines helps businesses and accountants track the progress of implementation at the local level.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Timeline<\/b><\/td>\n<td style=\"text-align: center;\"><b>Content<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Before June 15, 2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Complete the review, classification, and listing of businesses that are not operating at their registered addresses.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Before August 15, 2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Complete the documentation and processing of cases eligible for compulsory revocation of business registration certificates as requested by the tax authorities.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Before August 15, 2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Complete the process of requiring businesses to report on their compliance with legal regulations in cases falling under the jurisdiction of the business registration authority.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Before December 31, 2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Report on the results of revoking the Business Registration Certificate as assigned.\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_luu_y_gi_khi_thuc_hien_theo_Cong_van\"><\/span><b>What should businesses keep in mind when complying with the Official Letter?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Although Circular 9409\/BTC-CT primarily assigns tasks to state agencies in organizing and implementing the Campaign, businesses should still proactively review their legal status and tax identification number to minimize potential problems during the review process by relevant authorities.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Some key points for businesses and accountants to note include:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Proactively check the operational status of your tax identification number and business registration information.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ensure that the business operates at the registered address or completes the necessary procedures for changing information as required by regulations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cooperate with tax authorities when requested to verify information or provide guidance on completing procedures.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If the business has ceased operations, procedures for dissolution or termination of the tax identification number must be carried out in accordance with the law.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Personal information, digital signatures, and bank accounts must not be lent, rented, or sold for the purpose of establishing or operating businesses or household businesses.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Promptly report to the competent authorities if you discover that your personal information has been falsified or misused to establish a business illegally.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In cases where a business does not have a dedicated accounting department or needs assistance reviewing records, books, and tax obligations before dealing with authorities, the use of <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/dich-vu-ke-toan-tron-goi\/\">full accounting service<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> This can help standardize accounting data, ensuring that tax declarations and obligations are fulfilled in accordance with current regulations.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Official Document 9409\/BTC-CT is a document from the Ministry of Finance regarding the coordination of the &quot;Cleaning up Tax Identification Numbers - Removing Bottlenecks in Business&quot; campaign, aiming to standardize taxpayer data, address outstanding tax identification number cases, and enhance coordination among state management agencies.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For businesses and accountants, monitoring the content of Official Letter 9409\/BTC-CT, proactively reviewing the legal status of the business, and coordinating with competent authorities when requested will help limit potential risks and ensure the fulfillment of obligations in accordance with the law.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Besides keeping track of new legal documents such as <\/span>Official Document 9409\/BTC-CT<span style=\"font-weight: 400;\">Businesses should also choose a consulting firm with expertise and practical experience to partner with in accounting and tax matters. If you are looking for a suitable partner, you can refer to the list below. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/top-10-cong-ty-ke-toan-uy-tin-tai-tp-hcm\/\">reputable accounting firm<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> in Ho Chi Minh City to have more basis for evaluation and selection.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/en\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Contact MAN \u2013 Master Accountant Network<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> For free support and advice!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><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><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Address:<\/b><span style=\"font-weight: 400;\"> No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E-mail:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">View MAN \u2013 Master Accountant Network&#039;s Google Business Profile<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">View expert Le Hoang Tuyen&#039;s LinkedIn profile.<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Responsible for production and professional content review by: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">Le Hoang Tuyen \u2013 Founder &amp; CEO of MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">He is a CPA Vietnam auditor with over 30 years of in-depth experience in accounting, auditing, taxation, and corporate legal consulting.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng v\u0103n 9409\/BTC-CT l\u00e0 v\u0103n b\u1ea3n c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c ph\u1ed1i h\u1ee3p tri\u1ec3n khai Chi\u1ebfn d\u1ecbch &#8220;L\u00e0m s\u1ea1ch m\u00e3 s\u1ed1 thu\u1ebf &#8211; Th\u00e1o g\u1ee1 \u0111i\u1ec3m ngh\u1ebdn trong kinh doanh&#8221;, nh\u1eb1m r\u00e0 so\u00e1t, chu\u1ea9n h\u00f3a d\u1eef li\u1ec7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, x\u1eed l\u00fd c\u00e1c tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p, h\u1ed9 kinh doanh ng\u1eebng ho\u1ea1t \u0111\u1ed9ng nh\u01b0ng [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9310,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9309","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\/9309","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=9309"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/9309\/revisions"}],"predecessor-version":[{"id":9315,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/9309\/revisions\/9315"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/9310"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=9309"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=9309"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=9309"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}