Cleaning up tax identification numbers, removing bottlenecks in business.

The Tax Department has just issued Decision No. 595/QD-CT to launch a campaign called "Cleaning up tax identification numbers (TINs) - Removing bottlenecks in business" across the entire tax sector.

The implementation of the "Cleaning up Tax Identification Numbers - Removing Bottlenecks in Business" campaign aims to effectively address backlogs, remove difficulties for taxpayers who are willing to comply, and tighten discipline and order in public service. Photo: Tax Department

On the afternoon of May 19th, a representative from the Tax Department confirmed that the campaign aims to standardize and minimize the number of taxpayers who are inactive but have not yet completed the procedures for terminating their tax identification numbers, and taxpayers who are not operating at their registered addresses.

Implement uniformly across the entire industry.

According to the Tax Department, in the context of the economy accelerating digital transformation and improving the investment environment, allowing businesses, organizations, household businesses, and individual businesses to cease operations without completing the procedures for terminating their tax identification numbers is one of the major bottlenecks in tax management. This increases the backlog of cases, prolongs the processing time of administrative procedures, wastes social resources, affects the transparency of the business environment, directly impacts taxpayers who comply with the law, and poses a potential risk of revenue loss to the state budget.

Therefore, the implementation of the "Cleaning up Tax Identification Numbers - Removing Bottlenecks in Business" campaign is necessary to effectively address backlogs, remove difficulties for taxpayers who are willing to comply, tighten discipline and order in public service, control risks from the outset; and at the same time create a clear transformation in data governance, risk management, and inter-agency coordination in modern tax administration.

The campaign will be implemented uniformly across the entire tax sector in 2026, from the Tax Department to provincial and city tax departments and local tax offices; and will be carried out in coordination with business registration agencies, local authorities, the police, customs agencies, and other relevant agencies.

The core objective set by the tax authorities in implementing the campaign is to clean up, standardize, and minimize the number of taxpayers in a state of inactivity but who have not yet completed the procedures for terminating their tax identification number (status 03) and taxpayers who are not operating at their registered address (status 06).

"At the same time, we will strictly control the emergence of new cases, preventing delays in processing dissolution and cessation applications. This will remove bottlenecks for the investment, production, and business activities of compliant taxpayers; improve the effectiveness and efficiency of tax management; and contribute to preventing and deterring the misuse of corporate legal entities to commit illegal acts, tax fraud, and profiteering from the state budget," a representative from the Tax Department stated.

The campaign is being implemented uniformly across the tax sector with specific objectives including: putting taxpayers at the center of service; closely combining support, guidance, and problem-solving with enhanced risk management, inspection, supervision, and strict handling of cases of deliberate non-compliance, misuse of corporate legal entities to buy and sell invoices, tax evasion, and misappropriation of tax money.

"Taking data as the foundation; using digital transformation and information technology applications as tools for implementation; using risk management grouping as a method for resource allocation; and using discipline, public service ethics, and output results as the basis for evaluating the effectiveness of task performance," a representative from the Tax Department stated.

The tax sector will implement a comprehensive set of solutions, including cleaning and standardizing data, processing backlogs, preventing new cases from arising, improving compliance, promoting the role of local authorities, and coordinating inter-agency efforts in tax management; while also reviewing obstacles to improve tax policies, tax management mechanisms, and tax management processes.

To ensure the campaign's effectiveness, the Tax Department implemented a method of classifying files and risk stratification; clearly separating files requiring support and prompt resolution from those requiring strict inspection, verification, and handling; using the actual processing efficiency, processing time, reduction of backlogs in key areas, results of controlling newly arising issues, and results of handling high-risk groups as the main measures to evaluate the campaign's results.

"We must ensure that the restoration, termination, dissolution, and cessation of operations of tax identification numbers (TINs) during the campaign are not exploited to legitimize violations of tax laws, invoices, and related laws by businesses, households, and individuals with signs of fraud and profiteering," a representative from the Tax Department stated.

During the campaign, the tax sector encourages all taxpayers, citizens, media outlets, associations, and society to participate in monitoring the performance of duties, evaluating the quality of service provided by tax authorities and tax officials when handling dissolution and termination applications of taxpayers; and reporting acts of establishing businesses and household businesses for the purpose of buying and selling invoices and defrauding the state budget.

Create the best possible conditions to enable taxpayers to comply with tax laws.

By 2026, the tax sector aims to ensure that 100% of taxpayers under monitoring in the campaign are assigned to designated units, leaders, and responsible officials; and their information is updated on the unified sector-wide monitoring and counting system via electronic reporting.

Simultaneously, promptly monitor and detect any instances of taxpayers operating outside their registered address, fully and promptly implement operational measures to guide taxpayers in notifying and updating their business address; guide them through dissolution and termination procedures; review and consolidate files showing signs of risk or violations related to the buying and selling of invoices, and transfer them to the police for investigation and strict handling.

According to the plan, during the implementation process, the tax sector strives to ensure that at least 80% of taxpayers are reviewed to update personal information of the owner, legal representative, contact information, and related data for management purposes; 100% of existing files on the tax management application system are reviewed, their current status is re-determined, and virtual files (those not actually generated or already processed but whose results have not been updated) are updated to reflect their actual status.

With the task of handling outstanding tax returns, the tax sector aims to have at least 35% of outstanding tax returns (status 03) as of March 31, 2026, fully processed before December 31, 2026, if they meet the required conditions; prioritizing immediate processing of returns that do not generate revenue, do not issue invoices, are eligible for confirmation of tax obligations, or have been pending for more than 12 months.

In its public disclosure and violation handling efforts, the tax sector aims for 100% of businesses in status 06 that issue electronic invoices but fail to declare taxes, as identified by the Tax Department, to be reviewed, assessed for risk, and categorized for processing; and 100% of businesses in status 06 that do not cooperate in rectifying and fulfilling their tax obligations to have their information publicly disclosed as stipulated in tax management laws.

Another objective set by the tax sector is to ensure that 100% of cases with clear signs of criminal activity are documented, and reports and investigation/prosecution requests are forwarded to the police as per regulations. Regarding the prevention of new cases, the tax sector aims to reduce the average processing time for dissolution and cessation of operations cases arising from the second quarter of 2026 to no more than four months for cases under the tax authority's jurisdiction and meeting the processing criteria.

The percentage of businesses completing the procedure to terminate their tax identification numbers (TINs) among the total number of businesses leaving the market in 2026 will reach at least 40%; the number of businesses that are no longer operating at their registered addresses will decrease by at least 20% in 2026 compared to 2025; 100% of newly established businesses and household businesses under management will have access to policy dissemination materials and basic compliance guidelines from the outset.

Campaign implementation roadmap
Phase 1: From the date of issuance of the Decision until July 15th: The tax sector will consolidate its leadership structure; issue local-level action programs; receive lists, conduct preliminary reviews, standardize information on representatives, and initially categorize them; publicly announce the contact point for receiving feedback; develop a detailed implementation plan; and register KPI targets.
Phase 2: From July 15th to October 31st, focus on sending notifications and invitations, organizing meetings, providing guidance, processing simple documents and those that can be completed quickly, and assisting in resolving outstanding cases that have been pending for one year or more; promote transparency, encourage and support taxpayers in fulfilling their obligations and procedures in accordance with regulations.
Phase 3: From November 1st to December 31st, focus on handling difficult cases, long-standing backlog cases, and cases with high risk indicators; consolidate and transfer cases of serious violations according to regulations; summarize, evaluate, and report the campaign results.

Source: https://baotintuc.vn/kinh-te/lam-sach-ma-so-thue-go-diem-nghen-trong-kinh-doanh-20260519153508828.htm