{"id":5854,"date":"2026-01-14T00:34:37","date_gmt":"2026-01-14T07:34:37","guid":{"rendered":"https:\/\/phasangiaithe.man.net.vn\/?p=5854"},"modified":"2026-01-14T00:36:50","modified_gmt":"2026-01-14T07:36:50","slug":"chi-tiet-bo-ho-so-giai-the-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/phasangiaithe.man.net.vn\/en\/chi-tiet-bo-ho-so-giai-the-doanh-nghiep\/","title":{"rendered":"Detailed guide to the required documents for business dissolution according to current legal regulations."},"content":{"rendered":"<p><span style=\"color: #000000;\">Business dissolution is a complex legal process requiring absolute precision in document preparation. Mastering the components of a business dissolution dossier not only saves business owners time but also eliminates future legal, tax, and financial risks. According to the 2020 Enterprise Law, dissolution is the right of the owner when the business no longer needs to operate or falls under mandatory cases as stipulated by law.<\/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:\/\/phasangiaithe.man.net.vn\/en\/chi-tiet-bo-ho-so-giai-the-doanh-nghiep\/#Tong_quan_ve_ho_so_giai_the_doanh_nghiep_va_tam_quan_trong_phap_ly\" >Overview of business dissolution documents and their legal importance.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/chi-tiet-bo-ho-so-giai-the-doanh-nghiep\/#Thanh_phan_ho_so_giai_the_doanh_nghiep_nop_cho_co_quan_Dang_ky_kinh_doanh\" >Documents required for business dissolution submitted to the Business Registration Authority.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/chi-tiet-bo-ho-so-giai-the-doanh-nghiep\/#Cac_loi_thuong_gap_khien_ho_so_bi_co_quan_Dang_ky_kinh_doanh_tra_lai\" >Common mistakes that cause business registration applications to be rejected by the Business Registration Authority.<\/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:\/\/phasangiaithe.man.net.vn\/en\/chi-tiet-bo-ho-so-giai-the-doanh-nghiep\/#Ho_so_thuc_hien_nghia_vu_tai_Co_quan_thue_va_hai_quan\" >Documents proving compliance with tax and customs obligations.<\/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:\/\/phasangiaithe.man.net.vn\/en\/chi-tiet-bo-ho-so-giai-the-doanh-nghiep\/#Phan_tich_vi_sao_co_quan_thue_thuong_la_nut_that_lon_nhat_khi_giai_the\" >Analyzing why the tax authority is often the biggest bottleneck when it comes to dissolution.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/chi-tiet-bo-ho-so-giai-the-doanh-nghiep\/#Ho_so_giai_the_cho_tung_loai_hinh_doanh_nghiep_cu_the\" >Dissolution documents for each specific type of business<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/chi-tiet-bo-ho-so-giai-the-doanh-nghiep\/#Quy_trinh_va_trinh_tu_nop_ho_so_giai_the_doanh_nghiep_nam_2025\" >Procedure and steps for filing business dissolution documents in 2025<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/chi-tiet-bo-ho-so-giai-the-doanh-nghiep\/#Thoi_gian_xu_ly_du_kien_va_cac_moc_de_bi_treo_ho_so_trong_quy_trinh_thuc_te\" >Estimated processing time and common bottlenecks in the actual process.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/chi-tiet-bo-ho-so-giai-the-doanh-nghiep\/#Cac_phuong_thuc_nop_ho_so_giai_the_hien_nay\" >Current methods for filing dissolution documents.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/chi-tiet-bo-ho-so-giai-the-doanh-nghiep\/#Nhung_luu_y_quan_trong_de_ho_so_giai_the_doanh_nghiep_khong_bi_tra_lai\" >Important notes to ensure your business dissolution application is not rejected.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/chi-tiet-bo-ho-so-giai-the-doanh-nghiep\/#Rui_ro_phap_ly_khi_ho_so_giai_the_khong_minh_bach_hoac_gia_mao\" >Legal risks when dissolution documents are unclear or fraudulent.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/chi-tiet-bo-ho-so-giai-the-doanh-nghiep\/#Cau_hoi_thuong_gap_ve_ho_so_giai_the_doanh_nghiep\" >Frequently Asked Questions about Business Dissolution Documents<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/chi-tiet-bo-ho-so-giai-the-doanh-nghiep\/#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-14\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/chi-tiet-bo-ho-so-giai-the-doanh-nghiep\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information for MAN \u2013 Master Accountant Network<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/chi-tiet-bo-ho-so-giai-the-doanh-nghiep\/#Cac_dich_vu_khac\" >Other services<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tong_quan_ve_ho_so_giai_the_doanh_nghiep_va_tam_quan_trong_phap_ly\"><\/span><span style=\"color: #000000;\"><strong>Overview of business dissolution documents and their legal importance.<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">A business dissolution file is understood as a collection of documents proving that the business has fulfilled all its obligations regarding debts, assets, and taxes to the State. According to Article 207 of the 2020 Enterprise Law, a business can only be dissolved when it ensures that all debts and other financial obligations have been fully paid.<\/span><\/p>\n<p><span style=\"color: #000000;\">Accurate documentation from the outset is a prerequisite for the business registration authority to approve the termination of a legal entity. If the documentation contains errors, the business is likely to be in a state of legal suspension, hindering investment activities or the establishment of new legal entities by the owner. In particular, the legal consequences of not following the correct procedures under Article 208 can lead to the manager being held personally liable for outstanding debts.<\/span><\/p>\n<blockquote><p><span style=\"color: #000000;\"><strong>Here&#039;s a real-world example:<\/strong> A business in Hanoi filed for dissolution but lacked a list confirming payment of customs tax debts. As a result, the business&#039;s status remained suspended in the national system for over two years, preventing the investor from registering as the legal representative for a new startup project due to unfulfilled obligations at the old legal entity.<\/span><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Thanh_phan_ho_so_giai_the_doanh_nghiep_nop_cho_co_quan_Dang_ky_kinh_doanh\"><\/span><span style=\"color: #000000;\"><strong>Documents required for business dissolution submitted to the Business Registration Authority.<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-5857\" src=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/01\/Thanh-phan-ho-so-giai-the-doanh-nghiep-nop-cho-co-quan-Dang-ky-kinh-doanh.jpg\" alt=\"Tha\u0300nh pha\u0302\u0300n ho\u0302\u0300 so\u031b gia\u0309i the\u0302\u0309 doanh nghie\u0323\u0302p no\u0323\u0302p cho co\u031b quan \u0110a\u0306ng ky\u0301 kinh doanh\" width=\"800\" height=\"500\" srcset=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/01\/Thanh-phan-ho-so-giai-the-doanh-nghiep-nop-cho-co-quan-Dang-ky-kinh-doanh.jpg 800w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/01\/Thanh-phan-ho-so-giai-the-doanh-nghiep-nop-cho-co-quan-Dang-ky-kinh-doanh-300x188.jpg 300w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/01\/Thanh-phan-ho-so-giai-the-doanh-nghiep-nop-cho-co-quan-Dang-ky-kinh-doanh-768x480.jpg 768w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/01\/Thanh-phan-ho-so-giai-the-doanh-nghiep-nop-cho-co-quan-Dang-ky-kinh-doanh-18x12.jpg 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><\/span><\/p>\n<p><span style=\"color: #000000;\">Depending on the type of company, the documents in the dissolution application will vary. However, a complete business dissolution application submitted to the Business Registration Office usually includes the following documents. Listing creditors and employees is a mandatory document to ensure the legal rights of all parties involved before the legal entity ceases to exist.<\/span><\/p>\n<p><span style=\"color: #000000;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-5859\" src=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/01\/Phu-luc-II-22-ban-hanh-kem-theo-Thong-tu-012021TT-BKHDT.jpg\" alt=\"Ph\u1ee5 l\u1ee5c II-22 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 01\/2021\/TT-BKH\u0110T\" width=\"800\" height=\"500\" srcset=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/01\/Phu-luc-II-22-ban-hanh-kem-theo-Thong-tu-012021TT-BKHDT.jpg 800w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/01\/Phu-luc-II-22-ban-hanh-kem-theo-Thong-tu-012021TT-BKHDT-300x188.jpg 300w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/01\/Phu-luc-II-22-ban-hanh-kem-theo-Thong-tu-012021TT-BKHDT-768x480.jpg 768w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/01\/Phu-luc-II-22-ban-hanh-kem-theo-Thong-tu-012021TT-BKHDT-18x12.jpg 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><\/span><\/p>\n<p><span style=\"color: #000000;\">The following documents need to be prepared as supporting evidence:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">The notification of business dissolution is made using the form in Appendix II-22 issued with Circular 01\/2021\/TT-BKH\u0110T.<\/span><\/li>\n<li><span style=\"color: #000000;\">The dissolution decision and a copy of the meeting minutes of the highest competent authority in the enterprise, including the owner for a single-member limited liability company, the Board of Members for a limited liability company with two or more members, and the General Meeting of Shareholders for a joint-stock company.<\/span><\/li>\n<li><span style=\"color: #000000;\">The plan and report for liquidating the company&#039;s assets clearly list the assets that have been disposed of and the amount of money collected to pay off debts.<\/span><\/li>\n<li><span style=\"color: #000000;\">The list of creditors and the amounts of debt fully paid includes tax debts and social insurance debts.<\/span><\/li>\n<li><span style=\"color: #000000;\">The list of employees and evidence proving their entitlements, such as wages and benefits, have been finalized.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Cac_loi_thuong_gap_khien_ho_so_bi_co_quan_Dang_ky_kinh_doanh_tra_lai\"><\/span><span style=\"color: #000000;\"><strong>Common mistakes that cause business registration applications to be rejected by the Business Registration Authority.<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">During the application and processing period, authorities often reject applications that contain the following common procedural errors.<\/span><\/p>\n<p><span style=\"color: #000000;\">List of business errors to avoid:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">The signatories of the notices and decisions lacked the proper authority or were not the current legal representatives.<\/span><\/li>\n<li><span style=\"color: #000000;\">There is a discrepancy in figures or dates between the dissolution decision and the notification sent to the business registration authority.<\/span><\/li>\n<li><span style=\"color: #000000;\">Lack of a valid copy of the meeting minutes for types of companies with multiple contributing members or shareholders.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ho_so_thuc_hien_nghia_vu_tai_Co_quan_thue_va_hai_quan\"><\/span><span style=\"color: #000000;\"><strong>Documents proving compliance with tax and customs obligations.<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-5856\" src=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/01\/Ho-so-thuc-hien-nghia-vu-tai-Co-quan-thue-va-hai-quan.jpg\" alt=\"Ho\u0302\u0300 so\u031b thu\u031b\u0323c hie\u0323\u0302n nghi\u0303a vu\u0323 ta\u0323i Co\u031b quan thue\u0302\u0301 va\u0300 ha\u0309i quan\" width=\"800\" height=\"500\" srcset=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/01\/Ho-so-thuc-hien-nghia-vu-tai-Co-quan-thue-va-hai-quan.jpg 800w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/01\/Ho-so-thuc-hien-nghia-vu-tai-Co-quan-thue-va-hai-quan-300x188.jpg 300w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/01\/Ho-so-thuc-hien-nghia-vu-tai-Co-quan-thue-va-hai-quan-768x480.jpg 768w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/01\/Ho-so-thuc-hien-nghia-vu-tai-Co-quan-thue-va-hai-quan-18x12.jpg 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><\/span><\/p>\n<p><span style=\"color: #000000;\">Before submitting the application to the Department of Planning and Investment, businesses are required to complete the procedure for deactivating their tax identification number. This is usually the most time-consuming stage in the entire dissolution process. You can find more information about this here. <strong>tax settlement services<\/strong> To optimize the process of reviewing accounting records before submitting the official documents.<\/span><\/p>\n<p><span style=\"color: #000000;\">The documents submitted to the tax authorities include the following legal documents and records.<\/span><\/p>\n<p><span style=\"color: #000000;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-5858\" src=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/01\/Mau-24DK-TCT.jpg\" alt=\"Ma\u0302\u0303u 24\u0110K-TCT\" width=\"800\" height=\"500\" srcset=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/01\/Mau-24DK-TCT.jpg 800w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/01\/Mau-24DK-TCT-300x188.jpg 300w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/01\/Mau-24DK-TCT-768x480.jpg 768w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/01\/Mau-24DK-TCT-18x12.jpg 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><\/span><\/p>\n<p><span style=\"color: #000000;\">List of documents to be submitted to the tax authorities:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">The document requests the termination of the tax identification number. <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/phap-luat-viec-lam\/tai-ve-mau-24-dk-tct-van-ban-de-nghi-cham-dut-hieu-luc-ma-so-thue-theo-thong-tu-86-moi-nhat-hien-nay-38365.html\" target=\"_blank\" rel=\"noopener\">Form 24\/DK-TCT<\/a><\/span> as stipulated in Circular 105\/2020\/TT-BTC.<\/span><\/li>\n<li><span style=\"color: #000000;\">The detailed tax settlement records include corporate income tax and value-added tax up to the time the dissolution decision was made.<\/span><\/li>\n<li><span style=\"color: #000000;\">A certificate from the General Department of Customs confirming that there are no outstanding import and export tax debts is required for entities that have previously engaged in international business activities.<\/span><\/li>\n<li><span style=\"color: #000000;\">Letters of commitment to help shorten appraisal time include commitments not to generate invoices, commitments not to have liquidated assets or bad debts arising.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Phan_tich_vi_sao_co_quan_thue_thuong_la_nut_that_lon_nhat_khi_giai_the\"><\/span><span style=\"color: #000000;\"><strong>Analyzing why the tax authority is often the biggest bottleneck when it comes to dissolution.<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">In reality, the post-audit and tax inspection process is very rigorous. The tax authorities will review all invoices and documents throughout the business&#039;s operation to ensure there are no violations of budgetary obligations. Therefore, the actual tax settlement time is often much longer than the theoretically stipulated time, requiring businesses to have thorough preparation of their accounting records.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ho_so_giai_the_cho_tung_loai_hinh_doanh_nghiep_cu_the\"><\/span><span style=\"color: #000000;\"><strong>Dissolution documents for each specific type of business<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">Each type of business has a different governance structure, therefore the authority to issue dissolution documents also differs significantly. Below is a comparison table of specific documents based on the type of company.<\/span><\/p>\n<p><span style=\"color: #000000;\">Before reviewing the table, please note that the biggest difference lies in the wording of the decision and the authority of the signatory in the document:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\"><span style=\"color: #000000;\">Type of business<\/span><\/th>\n<th style=\"text-align: center;\"><span style=\"color: #000000;\">Specific decision document<\/span><\/th>\n<th style=\"text-align: center;\"><span style=\"color: #000000;\">Authorized signatory<\/span><\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"color: #000000;\">One-member limited liability company<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"color: #000000;\">Decision of the company owner<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"color: #000000;\">Owner or owner&#039;s representative<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"color: #000000;\">Limited Liability Company with 2 or more TVs<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"color: #000000;\">Minutes of the Board of Members Meeting<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"color: #000000;\">Chairman of the Board of Members<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"color: #000000;\">Joint Stock Company<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"color: #000000;\">Minutes of the Shareholders&#039; General Meeting<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"color: #000000;\">Chairman of the Board<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"color: #000000;\">Private enterprise<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"color: #000000;\">Business owner&#039;s decision<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"color: #000000;\">Private business owner<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"color: #000000;\">Note after reconciliation: For sole proprietorships, the business owner remains liable without limit for any debts incurred, even after filing for dissolution, using all personal assets. For joint-stock companies, businesses should review their personal income tax obligations from capital transfers if shareholders have not yet fully contributed their capital as committed.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_va_trinh_tu_nop_ho_so_giai_the_doanh_nghiep_nam_2025\"><\/span><span style=\"color: #000000;\"><strong>Procedure and steps for filing business dissolution documents in 2025<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">To ensure a smooth process, businesses should follow the professional four-step procedure below. If a business doesn&#039;t have time to follow these complex steps, using a professional service is a viable option. <strong>business dissolution services<\/strong> A comprehensive package will help ensure accuracy and timely delivery.<\/span><\/p>\n<p><span style=\"color: #000000;\">Steps to follow in the dissolution process:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Step 1: Formally decide on dissolution at an internal meeting and send notification to relevant parties, including creditors and employees.<\/span><\/li>\n<li><span style=\"color: #000000;\">Step 2: Have the tax identification number locked at the directly managing tax authority. This is the most important step because if the tax identification number is not locked, the Department of Planning and Investment will not accept the dissolution application.<\/span><\/li>\n<li><span style=\"color: #000000;\">Step 3: Submit the complete business dissolution application to the Business Registration Office under the Department of Planning and Investment of the province or city where the head office is located.<\/span><\/li>\n<li><span style=\"color: #000000;\">Step 4: Check and receive confirmation that the dissolution status has been fully updated on the National Business Registration Portal.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Thoi_gian_xu_ly_du_kien_va_cac_moc_de_bi_treo_ho_so_trong_quy_trinh_thuc_te\"><\/span><span style=\"color: #000000;\"><strong>Estimated processing time and common bottlenecks in the actual process.<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">Although the law stipulates a processing time of 3 to 5 working days at the Department of Planning and Investment, the actual total time to complete the entire process at the Tax Department can take from 4 to 6 months. The periods when applications are most likely to be delayed are when waiting for customs tax debt reconciliation or waiting for the results of accounting record audits at the tax authority.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_phuong_thuc_nop_ho_so_giai_the_hien_nay\"><\/span><span style=\"color: #000000;\"><strong>Current methods for filing dissolution documents.<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">Currently, in order to promote administrative reform, businesses can flexibly choose one of the following two methods for submitting documents.<\/span><\/p>\n<p><span style=\"color: #000000;\">Common application methods:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Submit your application directly at the one-stop service counter of the Department of Planning and Investment for on-the-spot preliminary document review by a specialist.<\/span><\/li>\n<li><span style=\"color: #000000;\">Submit online through the National Business Registration Portal using a digital signature or business registration account to submit scanned copies of the documents.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_luu_y_quan_trong_de_ho_so_giai_the_doanh_nghiep_khong_bi_tra_lai\"><\/span><span style=\"color: #000000;\"><strong>Important notes to ensure your business dissolution application is not rejected.<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">To ensure a high approval rate on the first submission, business owners should use the following quick checklist.<\/span><\/p>\n<p><span style=\"color: #000000;\">A comprehensive checklist for dissolution documents:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Check if the tax identification number status is displayed as &quot;Closed&quot; or &quot;Terminated&quot; on the national electronic tax system.<\/span><\/li>\n<li><span style=\"color: #000000;\">Obtain confirmation from the district\/county Social Insurance agency where the business is located that there are no outstanding debts.<\/span><\/li>\n<li><span style=\"color: #000000;\">Regarding the deadline for submitting the dissolution notice: It must be no more than 5 working days from the date of issuance of the dissolution decision, as stipulated in Article 208 of the 2020 Enterprise Law.<\/span><\/li>\n<li><span style=\"color: #000000;\">Verify that the authority of the signature and seal on all documents matches the most recent registration information.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Rui_ro_phap_ly_khi_ho_so_giai_the_khong_minh_bach_hoac_gia_mao\"><\/span><span style=\"color: #000000;\"><strong>Legal risks when dissolution documents are unclear or fraudulent.<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">Dissolution does not mean that all liability of the business owner ends completely if the records are untrue. According to regulations, the owner and managers are jointly and severally liable for undeclared debts within 5 years after dissolution.<\/span><\/p>\n<p><span style=\"color: #000000;\">Furthermore, if authorities discover forged or fraudulent documents in the liquidation of assets, businesses may face severe administrative penalties under the Decree on Penalties in the field of planning and investment, and may even be held civilly liable if they cause damage to third parties. In fact, there have been many cases where businesses have been required to pay back taxes and late penalties amounting to billions of dong despite having submitted dissolution documents many years ago.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_ho_so_giai_the_doanh_nghiep\"><\/span><span style=\"color: #000000;\"><strong>Frequently Asked Questions about Business Dissolution Documents<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">Frequently Asked Questions:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">How long does it take to dissolve a business? The actual total time usually ranges from 4 to 8 months, depending on the volume of tax settlement work.<\/span><\/li>\n<li><span style=\"color: #000000;\">Is it necessary to return the seal? According to the new regulations, businesses can either destroy their seal themselves or return it to the police if the seal was issued by the police before 2015.<\/span><\/li>\n<li><span style=\"color: #000000;\">Can a business be dissolved if it owes taxes? Businesses are required to pay off all outstanding taxes before the tax authorities can confirm the deactivation of their tax identification number to proceed with dissolution.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><span style=\"color: #000000;\"><strong>Conclude<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">Business dissolution documents are the final document that allows a business to safely and legally withdraw from the market. Thorough preparation of these documents not only demonstrates professionalism but also protects the long-term interests of the business&#039;s managers.<\/span><\/p>\n<p><span style=\"color: #000000;\">If your business has a complex accounting system or a significant outstanding debt, the best advice is to consult with experts. <strong>accounting services<\/strong> Professional data review services are available. Experts will assist you with your tax settlement and ensure all procedures are followed correctly, giving you complete peace of mind and eliminating worries about potential legal risks years to come.<\/span><\/p>\n<h3 id=\"ftoc-heading-15\" class=\"ftwp-heading\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><span style=\"color: #000000;\">Contact information for MAN \u2013 Master Accountant Network<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li aria-level=\"1\"><span style=\"color: #000000;\">Address: 19A, 43rd Street, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li aria-level=\"1\"><span style=\"color: #000000;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li aria-level=\"1\"><span style=\"color: #000000;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Cac_dich_vu_khac\"><\/span><span style=\"color: #000000;\">Other services<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li aria-level=\"1\"><span style=\"color: #000000;\">Auditing:\u00a0<span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan\/\" target=\"_blank\" rel=\"noopener\">Auditing Services<\/a>,\u00a0<a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/kiem-toan-xay-dung-co-ban\/\" target=\"_blank\" rel=\"noopener\">Construction Auditing Services<\/a>,\u00a0<a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan-bao-cao-tai-chinh\/\" target=\"_blank\" rel=\"noopener\">Financial statement audit services<\/a><\/span><\/span><\/li>\n<li aria-level=\"1\"><span style=\"color: #000000;\">Accounting and Taxation:\u00a0<span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"nofollow noopener\">Tax accounting services<\/a>,\u00a0<a style=\"color: #0000ff;\" href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"nofollow noopener\">Tax report<\/a>,\u00a0<a style=\"color: #0000ff;\" href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"nofollow noopener\">Transfer Pricing Advisory<\/a>.\u00a0<a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/dich-vu-ke-toan\/\" target=\"_blank\" rel=\"noopener\">Tax Accounting Services<\/a>,\u00a0<a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/dich-vu-bao-cao-thue\/\" target=\"_blank\" rel=\"noopener\">Tax reporting services<\/a>,\u00a0<a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/dich-vu-chuyen-gia\/\" target=\"_blank\" rel=\"noopener\">Transfer Pricing Service<\/a>,\u00a0<a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/dich-vu-giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener\">Affiliate Trading Service<\/a><\/span><\/span><\/li>\n<li aria-level=\"1\"><span style=\"color: #000000;\">Legal aspects:\u00a0<span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/dich-vu-giay-phep-lao-dong\/\" target=\"_blank\" rel=\"noopener\">Work permit services<\/a>,\u00a0<a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/dich-vu-chung-nhan-dang-ky-kinh-doanh\/\" target=\"_blank\" rel=\"noopener\">Business registration certification services<\/a>,\u00a0<a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/dich-vu-chung-nhan-dau-tu\/\" target=\"_blank\" rel=\"noopener\">Investment Certificate\u00a0<\/a><\/span><\/span><\/li>\n<li aria-level=\"1\"><span style=\"color: #000000;\">Other:\u00a0<span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/dich-vu-chuyen-gia\/\" target=\"_blank\" rel=\"noopener\">Transfer Pricing Service<\/a>,\u00a0<a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/dich-vu-giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener\">Affiliate Trading Service<\/a>,\u00a0<a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/dich-vu-tu-van-hoat-dong-doanh-nghiep\/\" target=\"_blank\" rel=\"noopener\">Business Operations Consulting Services<\/a><\/span><\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">Content production is overseen by: Mr.\u00a0<a style=\"color: #000000;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #0000ff;\">Le Hoang Tuyen<\/span><\/a>\u00a0\u2013 Founder &amp; CEO of MAN \u2013 Master Accountant Network, CPA Vietnam with over 30 years of experience in accounting, auditing, and financial consulting.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p l\u00e0 m\u1ed9t quy tr\u00ecnh ph\u00e1p l\u00fd ph\u1ee9c t\u1ea1p \u0111\u00f2i h\u1ecfi s\u1ef1 ch\u00ednh x\u00e1c tuy\u1ec7t \u0111\u1ed1i trong kh\u00e2u chu\u1ea9n b\u1ecb v\u0103n b\u1ea3n. Vi\u1ec7c n\u1eafm v\u1eefng c\u00e1c th\u00e0nh ph\u1ea7n trong h\u1ed3 s\u01a1 gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 gi\u00fap ch\u1ee7 doanh nghi\u1ec7p ti\u1ebft ki\u1ec7m th\u1eddi gian m\u00e0 c\u00f2n lo\u1ea1i b\u1ecf c\u00e1c r\u1ee7i ro [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":5855,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1,14,12],"tags":[],"class_list":["post-5854","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-kien-thuc-giai-the","category-trung-tam-kien-thuc-2"],"acf":[],"_links":{"self":[{"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5854","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=5854"}],"version-history":[{"count":4,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5854\/revisions"}],"predecessor-version":[{"id":5863,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5854\/revisions\/5863"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/media\/5855"}],"wp:attachment":[{"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=5854"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=5854"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=5854"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}