Can an enterprise in Vietnam with a tax code in the state of “taxpayer not operating at the registered address” register to suspend its business?
Pursuant to Clause 4, Article 4 of Decree 126/2020/ND-CP:
“Taxpayers may not register to suspend their operations or business when the tax authorities have issued a notice of the taxpayer’s inactivity at the registered address.” Therefore, the Company need to contact the tax authority for guidance.