Vietnam’s Government Approves Dossier on Writing Off Fees for National Assembly Review
Vietnam’s government approved a dossier on November 12 for a proposed resolution to write off business license fees and related late payment charges for taxpayers who have long ceased operations but have yet to close their tax identification numbers. The Finance Ministry says about 2.5 million tax identification numbers remain unresolved, with associated debts totaling approximately VND 27.805 trillion.
On November 12, Vietnam’s government issued Resolution No. 364, approving the dossier for a proposed National Assembly resolution on handling tax arrears to address difficulties taxpayers face when closing their tax identification numbers. The government instructed the Finance Ministry to incorporate cabinet members’ comments and finalize the dossier. The prime minister authorized the finance minister to sign the submission to the National Assembly Standing Committee and work with relevant agencies to provide explanations to the National Assembly. The proposed policy remains subject to National Assembly review.
Vietnam’s government instructed the finance minister to sign the submission of the proposed resolution on writing off business license fee arrears to the National Assembly Standing Committee.（VietVance）
The Finance Ministry said tax authorities had reviewed and cleared 777,000 tax identification numbers since the start of 2026, but about 2.5 million unresolved numbers still require action. They include those of entities that have ceased operations without completing closure procedures and entities no longer operating at their registered addresses. More than 753,000 of these entities have been inactive for over 10 years. The ministry said some taxpayers have no remaining assets or income, or their representatives cannot be contacted, while late payment charges continue to accrue.
The two categories of taxpayers owe a combined approximately VND 27.805 trillion, comprising about VND 18.09 trillion in original tax debt and VND 9.715 trillion in late payment charges. As of December 31, 2025, about 764,000 taxpayers owed business license fees totaling approximately VND 1.45 trillion. The Finance Ministry said fees accumulated over the years have raised the cost of closing tax identification numbers, leaving some taxpayers unable or unwilling to complete the procedures.
The Finance Ministry proposed writing off business license fees and related late payment charges for taxpayers in the two categories. To have late payment charges written off, taxpayers must submit valid applications to reactivate or close their tax identification numbers and pay their original tax debt in full by the end of the resolution’s effective period. The ministry cited an example of a company that had not operated at its registered address for 10 years: to close its tax identification number, it might still need to submit about 40 value added tax returns and 10 corporate income tax finalization filings. Its penalties, business license fees and late payment charges could total approximately VND 55 million. The finance minister said resolving outstanding financial obligations would also help tax authorities close eligible tax identification numbers and prevent those of inactive entities from being used for tax evasion or illegal business activities.
Source: VietVance
