A “closed” tax code is not always the end of the story. Current law draws a sharp line between two situations: not yet fully closed — still recoverable, and fully terminated — almost impossible to reverse. Confusing the two is the costliest mistake businesses make.
This article clarifies that boundary and the 3-step procedure to restore a tax code in the recoverable case, under the framework in force since 1 July 2026.
1. The key boundary: “still recoverable” vs “fully closed”
Situation (a) — Not yet fully closed, still recoverable: the enterprise is in “taxpayer not operating at the registered address” status or under invoice-suspension enforcement, but the tax authority has not yet issued the notice of tax code termination. In this case the tax code can be restored.
Situation (b) — Tax code fully terminated: the tax code has been completely closed. In principle, the possibility of “restoration” here is very limited — in practice, the business usually must re-register or establish a new legal entity. This article makes no assertion that a fully terminated tax code can be restored, as this legal point has not been uniformly clarified.
The first thing a business must do: check exactly which situation its current tax code status falls into — every subsequent step depends on the answer.
2. Precondition: complete all tax obligations
Before a tax code can be restored, the enterprise must complete all tax obligations: file all missing returns and pay all outstanding tax and penalties — under Article 7(dd) of Decree 252/2026/ND-CP.
The sole exception: cases eligible for instalment payment of tax arrears under Article 48(6) of the Law on Tax Administration 108/2025/QH15. Outside this exception, restoration is impossible while any amount remains owed.
3. The 3-step tax code restoration procedure (recoverable case)
Basis: Article 31 of Circular 90/2026/TT-BTC (Section 5 — Tax code restoration; article number verified directly against the original circular text):
- Step 1 — File the request: the enterprise submits a written request for tax code restoration on Form 25/DKT (issued with Circular 90/2026/TT-BTC) to its directly managing tax authority — before the authority issues the Notice of tax code termination;
- Step 2 — Authority finalizes obligations: the tax authority determines the remaining tax obligations to be completed (10 working days), which the enterprise then fulfils;
- Step 3 — Restoration notice: after the enterprise completes its obligations, the tax authority issues the tax code restoration notice (3 working days).
Once the tax code is restored, the enterprise may use electronic invoices again under Decree 254/2026/ND-CP.
4. Restoring the tax code helps lift the exit ban
Under Article 28 of Decree 252/2026/ND-CP: restoring the tax code, combined with bringing the tax debt below the VND 500 million threshold, constitutes grounds to cancel the temporary exit ban against the legal representative. This directly links resolving a suspended tax code with lifting the exit enforcement measure.
5. Notes on forms and timing
- The current restoration request form is Form 25/DKT issued with Circular 90/2026/TT-BTC (the old form under Circular 86/2024/TT-BTC was 25/DK-TCT — no longer used);
- Filing timing is critical: before the tax authority issues the termination notice. Filed after that point, the restoration request is worthless;
- Do not confuse “tax code restoration” with “new tax code registration” — two entirely different procedures in dossier and legal effect.
Frequently asked questions
Q: Can a fully terminated tax code be restored?
A: In principle this is very limited. In practice, re-registration or a new establishment is usually required. As this point is not uniformly clarified, case-specific advice is needed.
Q: Which form is used for the restoration request?
A: Form 25/DKT issued with Circular 90/2026/TT-BTC, filed with the directly managing tax authority before the termination notice is issued.
Q: Must all tax debts be paid before restoration?
A: In principle all tax obligations must be completed (Article 7(dd) of Decree 252/2026), except where instalment payment applies under Article 48(6) of the Law on Tax Administration 108/2025.
Q: After restoration, can electronic invoices be used immediately?
A: Yes — once restored, the enterprise may use electronic invoices again under Decree 254/2026/ND-CP.
Legal sources
- Circular 90/2026/TT-BTC, Article 31 — tax code restoration cases and dossiers (article number verified against the original text);
- Decree 252/2026/ND-CP: Article 7(dd), Article 28 — restoration conditions and exit ban cancellation;
- Law on Tax Administration 108/2025/QH15, Article 48(6) — instalment payment of tax arrears;
- Decree 254/2026/ND-CP — electronic invoices.
See also: FLAT Law Firm
Contact us
FLAT Law Firm advises on tax code restoration: determining whether the case is “still recoverable” or “fully closed”, reviewing and completing outstanding tax obligations, preparing the Form 25/DKT dossier and working with the tax authority. Contact: contact us.
This article is for general information only and does not constitute legal advice for your specific situation.
Transparency note: This article was prepared by our editorial team with quality assurance (QA) support from the AI Legal Council; it has not been reviewed or approved by a human lawyer.