{"id":6194,"date":"2026-04-06T20:56:30","date_gmt":"2026-04-07T03:56:30","guid":{"rendered":"https:\/\/phasangiaithe.man.net.vn\/?p=6194"},"modified":"2026-04-06T20:56:30","modified_gmt":"2026-04-07T03:56:30","slug":"quy-dinh-giai-the-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/phasangiaithe.man.net.vn\/en\/quy-dinh-giai-the-doanh-nghiep\/","title":{"rendered":"Regulations for dissolving a business: Conditions and required documents."},"content":{"rendered":"<p>Regulations on business dissolution are crucial for business owners to understand when legally terminating their operations. Dissolution is not simply about closing an office; it&#039;s a complex legal process aimed at ending the legal entity&#039;s existence. It requires the business to fulfill all tax obligations, debts, and employee rights in accordance with current business dissolution regulations.<\/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\/quy-dinh-giai-the-doanh-nghiep\/#Giai_the_doanh_nghiep_la_gi\" >What is business dissolution?<\/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\/quy-dinh-giai-the-doanh-nghiep\/#Cac_truong_hop_giai_the_doanh_nghiep_theo_Luat_Doanh_nghiep_2020\" >Cases of business dissolution under the 2020 Enterprise Law<\/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\/quy-dinh-giai-the-doanh-nghiep\/#Ket_thuc_thoi_han_hoat_dong_ghi_trong_dieu_le\" >The operating period stated in the charter has expired.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/quy-dinh-giai-the-doanh-nghiep\/#Giai_the_doanh_nghiep_theo_quyet_dinh_tu_nguyen_cua_chu_so_huu\" >Business dissolution by voluntary decision of the owner.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/quy-dinh-giai-the-doanh-nghiep\/#Khong_con_du_so_luong_thanh_vien_toi_thieu\" >The minimum number of members is no longer required.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/quy-dinh-giai-the-doanh-nghiep\/#Bi_thu_hoi_giay_chung_nhan_dang_ky_doanh_nghiep\" >Business registration certificate revoked.<\/a><\/li><\/ul><\/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\/quy-dinh-giai-the-doanh-nghiep\/#Dieu_kien_de_doanh_nghiep_thuc_hien_quy_dinh_giai_the_doanh_nghiep_hop_phap\" >Conditions for a business to legally dissolve itself.<\/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\/quy-dinh-giai-the-doanh-nghiep\/#Hoan_tat_cac_nghia_vu_ve_tai_chinh_va_cac_khoan_no\" >Complete all financial obligations and debt payments.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/quy-dinh-giai-the-doanh-nghiep\/#Khong_co_tranh_chap_tai_toa_an_hoac_trong_tai\" >There is no dispute in court or arbitration.<\/a><\/li><\/ul><\/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\/quy-dinh-giai-the-doanh-nghiep\/#Ho_so_giai_the_doanh_nghiep_can_chuan_bi\" >Documents required for business dissolution<\/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\/quy-dinh-giai-the-doanh-nghiep\/#Trinh_tu_thuc_hien_thu_tuc_giai_the_doanh_nghiep_nam_2026\" >Procedure for dissolving a business in 2026<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/quy-dinh-giai-the-doanh-nghiep\/#Thong_qua_quyet_dinh_giai_the_va_gui_thong_bao\" >Through the decision to dissolve and send notification.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/quy-dinh-giai-the-doanh-nghiep\/#Cong_bo_thong_tin_giai_the_tren_cong_thong_tin_quoc_gia\" >Announce the dissolution information on the national portal.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/quy-dinh-giai-the-doanh-nghiep\/#Thanh_ly_tai_san_va_hoan_tat_nghia_vu_no\" >Liquidate assets and settle debt obligations.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/quy-dinh-giai-the-doanh-nghiep\/#Nop_ho_so_chinh_thuc_va_cham_dut_tu_cach_phap_nhan\" >Submit the formal application and terminate the legal entity status.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/quy-dinh-giai-the-doanh-nghiep\/#Di_khac_biet_khi_ap_dung_quy_dinh_giai_the_doanh_nghiep_cho_cac_loai_hinh_cong_ty\" >There are differences in the application of business dissolution regulations for different types of companies.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/quy-dinh-giai-the-doanh-nghiep\/#Thu_tuc_giai_the_cong_ty_trach_nhiem_huu_han\" >Procedures for dissolving a limited liability company.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/quy-dinh-giai-the-doanh-nghiep\/#Thu_tuc_giai_the_cong_ty_co_phan\" >Procedures for dissolving a joint-stock company<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/quy-dinh-giai-the-doanh-nghiep\/#Phuong_thuc_nop_ho_so_theo_quy_dinh_giai_the_doanh_nghiep_qua_mang\" >Method of submitting business dissolution documents online as per regulations.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/quy-dinh-giai-the-doanh-nghiep\/#Trach_nhiem_cua_nguoi_quan_ly_khi_ap_dung_quy_dinh_giai_the_doanh_nghiep\" >Responsibilities of managers when applying regulations on business dissolution<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/quy-dinh-giai-the-doanh-nghiep\/#Giai_dap_cac_cau_hoi_thuong_gap_ve_quy_dinh_giai_the_doanh_nghiep\" >Frequently Asked Questions about Business Dissolution Regulations<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/quy-dinh-giai-the-doanh-nghiep\/#Doanh_nghiep_dang_bi_cuong_che_thue_co_duoc_thuc_hien_thu_tuc_giai_the_khong\" >Can a business that is facing tax enforcement proceedings proceed with dissolution?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/quy-dinh-giai-the-doanh-nghiep\/#Thoi_gian_hoan_tat_quy_trinh_giai_the_doanh_nghiep_thuc_te_mat_bao_lau\" >How long does it actually take to complete the business dissolution process?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/quy-dinh-giai-the-doanh-nghiep\/#Doanh_nghiep_da_giai_the_nhung_phat_sinh_no_cu_thi_ai_se_dung_ra_giai_quyet\" >If a business has been dissolved but still has outstanding debts, who will be responsible for settling them?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/quy-dinh-giai-the-doanh-nghiep\/#Viec_giai_the_qua_mang_co_can_phai_nop_ho_so_ban_giay_sau_khi_co_ket_qua_khong\" >Is it necessary to submit paper documents after receiving the results of an online dissolution process?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/quy-dinh-giai-the-doanh-nghiep\/#Dich_vu_tu_MAN_%E2%80%93_Master_Accountant_Network_ho_tro_duoc_gi_cho_doanh_nghiep_giai_the\" >What services does MAN \u2013 Master Accountant Network offer to businesses undergoing dissolution?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/quy-dinh-giai-the-doanh-nghiep\/#Ket_luan\" >Conclude<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Giai_the_doanh_nghiep_la_gi\"><\/span>What is business dissolution?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Business dissolution is understood as the procedure to terminate the existence and legal status of an economic organization at the will of the owner or due to violations of the law. According to current legal regulations, dissolution can only be carried out when the business ensures the payment of all debts and financial obligations and is not involved in any ongoing disputes in court or arbitration. This process protects the rights of all stakeholders, especially creditors and employees, before the business completely withdraws from the market as stipulated in the business dissolution regulations.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_truong_hop_giai_the_doanh_nghiep_theo_Luat_Doanh_nghiep_2020\"><\/span>Cases of business dissolution under the 2020 Enterprise Law<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Based on Article 207 <a title=\"null\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Luat-Doanh-nghiep-so-59-2020-QH14-427301.aspx\" target=\"_blank\" rel=\"noopener\">Enterprise Law 2020<\/a>, Businesses proceed with dissolution in the following specific cases.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ket_thuc_thoi_han_hoat_dong_ghi_trong_dieu_le\"><\/span>The operating period stated in the charter has expired.<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>When the operating period stipulated in the company&#039;s charter expires and the board of members or owner does not decide to extend it, the business must proceed with dissolution procedures as prescribed. This often occurs with time-limited projects or joint ventures with a predetermined timeframe to achieve a specific business objective, in accordance with regulations on business dissolution.<\/p>\n<figure id=\"attachment_6195\" aria-describedby=\"caption-attachment-6195\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6195\" src=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-truong-hop-giai-the-doanh-nghiep-theo-Luat-Doanh-nghiep-2020.jpg\" alt=\"Ca\u0301c tru\u031bo\u031b\u0300ng ho\u031b\u0323p gia\u0309i the\u0302\u0309 doanh nghie\u0323\u0302p theo Lua\u0323\u0302t Doanh nghie\u0323\u0302p 2020\" width=\"1200\" height=\"675\" srcset=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-truong-hop-giai-the-doanh-nghiep-theo-Luat-Doanh-nghiep-2020.jpg 1200w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-truong-hop-giai-the-doanh-nghiep-theo-Luat-Doanh-nghiep-2020-300x169.jpg 300w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-truong-hop-giai-the-doanh-nghiep-theo-Luat-Doanh-nghiep-2020-1024x576.jpg 1024w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-truong-hop-giai-the-doanh-nghiep-theo-Luat-Doanh-nghiep-2020-768x432.jpg 768w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-truong-hop-giai-the-doanh-nghiep-theo-Luat-Doanh-nghiep-2020-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6195\" class=\"wp-caption-text\">Cases of business dissolution under the 2020 Enterprise Law<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Giai_the_doanh_nghiep_theo_quyet_dinh_tu_nguyen_cua_chu_so_huu\"><\/span>Business dissolution by voluntary decision of the owner.<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>This is the most common case, stemming from the will of the business owner due to a change in investment strategy or unsatisfactory business performance. The authority to decide on dissolution is divided according to specific business types to ensure democratic governance:<\/p>\n<ul>\n<li>For private businesses: The decision is made directly in writing by the business owner.<\/li>\n<li>For partnerships: It must be approved by the board of members through specific meeting minutes.<\/li>\n<li>For limited liability companies: The decision to dissolve a business is made by the board of members or the company owner, based on the regulations governing business dissolution.<\/li>\n<li>For joint-stock companies: A resolution must be passed by the general meeting of shareholders in accordance with the legally prescribed ratio.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Khong_con_du_so_luong_thanh_vien_toi_thieu\"><\/span>The minimum number of members is no longer required.<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>If a company no longer has the minimum number of members for a continuous period of 6 months without undergoing the procedure to change its business type, it must proceed with the steps stipulated in the regulations for business dissolution. For example, a joint-stock company must maintain at least 3 shareholders; if it only has 2 shareholders and does not find new members or convert to a limited liability company, it will violate the conditions for the existence of a legal entity according to the current regulations on business dissolution.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bi_thu_hoi_giay_chung_nhan_dang_ky_doanh_nghiep\"><\/span>Business registration certificate revoked.<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>This is a mandatory dissolution process when a business commits serious legal violations leading to the revocation of its business license by the business registration authority. Typical violations include providing false information in registration documents or the business ceasing operations for one year continuously without reporting to the authorities regarding the regulations on business dissolution.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Dieu_kien_de_doanh_nghiep_thuc_hien_quy_dinh_giai_the_doanh_nghiep_hop_phap\"><\/span>Conditions for a business to legally dissolve itself.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>For a business to be successfully dissolved, it must simultaneously satisfy prerequisite conditions regarding financial obligations and its current legal status.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hoan_tat_cac_nghia_vu_ve_tai_chinh_va_cac_khoan_no\"><\/span>Complete all financial obligations and debt payments.<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Businesses must settle all outstanding tax debts, social insurance debts, employee salaries, and debts to partners as per commitments. This process usually begins with tax settlement and deactivation of the tax identification number at the directly managing tax authority. This is also the stage where expert networks such as <a title=\"null\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/\">MAN \u2013 Master Accountant Network<\/a> They often assist businesses in reviewing their financial records to ensure compliance with business dissolution regulations, avoiding penalties for late payments or errors in settlement documents.<\/p>\n<figure id=\"attachment_6196\" aria-describedby=\"caption-attachment-6196\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6196\" src=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/04\/Dieu-kien-de-doanh-nghiep-thuc-hien-quy-dinh-giai-the-doanh-nghiep-hop-phap.jpg\" alt=\"\u0110ie\u0302\u0300u kie\u0323\u0302n \u0111e\u0302\u0309 doanh nghie\u0323\u0302p thu\u031b\u0323c hie\u0323\u0302n quy \u0111i\u0323nh gia\u0309i the\u0302\u0309 doanh nghie\u0323\u0302p ho\u031b\u0323p pha\u0301p\" width=\"1200\" height=\"675\" srcset=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/04\/Dieu-kien-de-doanh-nghiep-thuc-hien-quy-dinh-giai-the-doanh-nghiep-hop-phap.jpg 1200w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/04\/Dieu-kien-de-doanh-nghiep-thuc-hien-quy-dinh-giai-the-doanh-nghiep-hop-phap-300x169.jpg 300w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/04\/Dieu-kien-de-doanh-nghiep-thuc-hien-quy-dinh-giai-the-doanh-nghiep-hop-phap-1024x576.jpg 1024w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/04\/Dieu-kien-de-doanh-nghiep-thuc-hien-quy-dinh-giai-the-doanh-nghiep-hop-phap-768x432.jpg 768w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/04\/Dieu-kien-de-doanh-nghiep-thuc-hien-quy-dinh-giai-the-doanh-nghiep-hop-phap-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6196\" class=\"wp-caption-text\">Conditions for a business to legally dissolve itself.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Khong_co_tranh_chap_tai_toa_an_hoac_trong_tai\"><\/span>There is no dispute in court or arbitration.<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>At the time of filing the application, the business must not be involved in any ongoing litigation or civil or economic dispute resolution. If a dispute arises, all procedures for dissolving the business will be suspended until a legally binding judgment or ruling is issued, ensuring that all obligations and rights of the relevant parties are fulfilled completely and transparently.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ho_so_giai_the_doanh_nghiep_can_chuan_bi\"><\/span>Documents required for business dissolution<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>According to Article 210 of the 2020 Enterprise Law and <a title=\"null\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-01-2021-TT-BKHDT-huong-dan-dang-ky-doanh-nghiep-465911.aspx\" target=\"_blank\" rel=\"noopener\">Circular 01\/2021\/TT-BKH\u0110T<\/a>, The complete application file to be submitted to the Business Registration Office includes the following essential documents.<\/p>\n<ul>\n<li>The notification of business dissolution shall be made in accordance with the form in Appendix II-22 of Circular 01\/2021\/TT-BKH\u0110T.<\/li>\n<li>The business asset liquidation report includes a list of creditors and the amounts of debts that have been fully settled in accordance with the regulations for business dissolution.<\/li>\n<li>The decision and a copy of the minutes of the meeting of the competent authority regarding the approval of the dissolution decision.<\/li>\n<li>A confirmation document from the tax authority stating that the business has fulfilled its tax obligations and successfully closed its tax identification number.<\/li>\n<li>The original business registration certificate and the company seal (for businesses using a seal issued by the police) are required in accordance with current regulations on business dissolution.<\/li>\n<\/ul>\n<p>You can find more details about the forms on the dedicated page. <a title=\"null\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/giai-the-doanh-nghiep\/ho-so-giai-the-doanh-nghiep\/\">business dissolution documents<\/a> To ensure the best possible preparation.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Trinh_tu_thuc_hien_thu_tuc_giai_the_doanh_nghiep_nam_2026\"><\/span>Procedure for dissolving a business in 2026<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The current dissolution process is carried out through rigorous steps to protect the interests of partners and government agencies to the fullest extent. Below is a summary table of the detailed procedures.<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption>Table of steps for dissolving a business according to current business dissolution regulations.<\/caption>\n<tbody>\n<tr>\n<th style=\"text-align: center;\">Order of execution<\/th>\n<th style=\"text-align: center;\">Main job responsibilities<\/th>\n<th style=\"text-align: center;\">The competent authority receives the application.<\/th>\n<th style=\"text-align: center;\">The specified deadline<\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Step 1<\/td>\n<td style=\"text-align: center;\">Through the decision and sending of dissolution notices.<\/td>\n<td style=\"text-align: center;\">Internal company and Tax Authority<\/td>\n<td style=\"text-align: center;\">7 working days<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Step 2<\/td>\n<td style=\"text-align: center;\">Post the dissolution information on the national system.<\/td>\n<td style=\"text-align: center;\">National portal for business registration<\/td>\n<td style=\"text-align: center;\">Immediately after the announcement<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Step 3<\/td>\n<td style=\"text-align: center;\">Organize asset liquidation and debt repayment.<\/td>\n<td style=\"text-align: center;\">Enterprise Asset Liquidation Council<\/td>\n<td style=\"text-align: center;\">According to regulations on business dissolution<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Step 4<\/td>\n<td style=\"text-align: center;\">Submit the final documents to officially have your name removed from the register.<\/td>\n<td style=\"text-align: center;\">Business Registration Office (Department of Planning and Investment)<\/td>\n<td style=\"text-align: center;\">05 working days<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Important note after reviewing the table: Businesses need to pay special attention to reconciling tax and social insurance debt figures, as these are the two agencies with the strictest verification processes before allowing a business to dissolve. For detailed step-by-step advice, businesses can <a title=\"null\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/lien-he\/\">contact<\/a> Consult with a legal expert immediately.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_qua_quyet_dinh_giai_the_va_gui_thong_bao\"><\/span>Through the decision to dissolve and send notification.<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The company holds a meeting to vote on the dissolution decision. Within 7 working days from the date of the meeting, the company must send a notice to the tax authorities and publicly post it at its headquarters so that all employees are aware of the termination of employment contracts and the settlement of severance pay as stipulated in the company dissolution regulations.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cong_bo_thong_tin_giai_the_tren_cong_thong_tin_quoc_gia\"><\/span>Announce the dissolution information on the national portal.<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Publicizing information on the national system is a mandatory step to enable creditors or business partners to file complaints or reconcile debts in a timely manner. According to regulations on business dissolution, if no complaints arise within the publication deadline, the business will have sufficient legal grounds to proceed to the final steps of the procedure.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thanh_ly_tai_san_va_hoan_tat_nghia_vu_no\"><\/span>Liquidate assets and settle debt obligations.<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Businesses prioritize paying off debts as stipulated in Clause 5, Article 208 of the 2020 Enterprise Law: salaries, severance pay, and social insurance debts; tax debts; and finally, other commercial debts. Support from MAN during this period helps businesses better control their cash flow and ensures that payment documents comply with accounting regulations for business dissolution.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nop_ho_so_chinh_thuc_va_cham_dut_tu_cach_phap_nhan\"><\/span>Submit the formal application and terminate the legal entity status.<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Once all debt obligations have been fulfilled and the tax code has been closed, the business submits a complete set of documents to the Business Registration Office. This agency will update the legal status to &quot;dissolved&quot; on the national information system within 5 working days from the date of receiving all valid documents as per the regulations on business dissolution. You can find more information about this here. <a title=\"null\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/giai-the-doanh-nghiep\/chi-phi-giai-the\/\">dissolution costs<\/a> To proactively manage the budget at this stage.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Di_khac_biet_khi_ap_dung_quy_dinh_giai_the_doanh_nghiep_cho_cac_loai_hinh_cong_ty\"><\/span>There are differences in the application of business dissolution regulations for different types of companies.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Depending on the ownership and governance structure, each type of company will have its own specific requirements regarding authority and how the remaining value is distributed.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thu_tuc_giai_the_cong_ty_trach_nhiem_huu_han\"><\/span>Procedures for dissolving a limited liability company.<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>For this type of company, the consensus of the contributing members is a prerequisite. For limited liability companies with two or more members, the dissolution resolution requires a minimum percentage of votes as stipulated in the company&#039;s charter and dissolution regulations. All remaining assets after debt liquidation will be distributed to the members in proportion to their capital contributions as recorded in the member register.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thu_tuc_giai_the_cong_ty_co_phan\"><\/span>Procedures for dissolving a joint-stock company<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The process of dissolving a joint-stock company is often more complex due to the potentially large number of shareholders and the various types of shares held. The resolution must be passed by the General Meeting of Shareholders in accordance with the legal procedures for business dissolution. When liquidating assets, the company must prioritize paying preferred shareholders before distributing the remaining value to common shareholders in proportion to their shareholding.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phuong_thuc_nop_ho_so_theo_quy_dinh_giai_the_doanh_nghiep_qua_mang\"><\/span>Method of submitting business dissolution documents online as per regulations.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>In the context of promoting online public services by 2026, submitting applications online is the most optimal method to help businesses save travel time. The specific steps are as follows.<\/p>\n<ul>\n<li>Access the national business registration information system and log in using your business registration account or digital signature.<\/li>\n<li>Prepare all necessary documents in electronic file format (.pdf), clearly scanned from the original copies with authentic signatures and valid seals.<\/li>\n<li>Verify the documents using a public digital signature and submit them online to comply with the business dissolution regulations. The business will monitor the progress and receive notification of the results via email or directly through the online system.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Trach_nhiem_cua_nguoi_quan_ly_khi_ap_dung_quy_dinh_giai_the_doanh_nghiep\"><\/span>Responsibilities of managers when applying regulations on business dissolution<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Managers need to be fully aware of their personal responsibilities to avoid legal risks arising after a business has ceased to exist in the national management system.<\/p>\n<ul>\n<li>Responsible for the truthfulness and accuracy of the dissolution documents and asset liquidation reports submitted to the authorities in accordance with business dissolution regulations.<\/li>\n<li>According to <a title=\"null\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Dau-tu\/Nghi-dinh-122-2021-ND-CP-xu-phat-vi-pham-hanh-chinh-linh-vuc-ke-hoach-285024.aspx\" target=\"_blank\" rel=\"noopener\">Decree 122\/2021\/ND-CP<\/a>, In addition, making false declarations in dissolution documents may result in administrative penalties of up to 30 million VND and the requirement to rectify the consequences.<\/li>\n<li>The legal representative shall be jointly liable for a period of 05 years for any outstanding debts or taxes resulting from inaccurate declarations in the dissolution documents as stipulated in current legal regulations.<\/li>\n<\/ul>\n<p>To ensure the process is carried out legally, businesses can refer to service packages. <a title=\"null\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/giai-the-doanh-nghiep\/\">business dissolution<\/a> Professionalism is needed to protect the personal interests of managers.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Giai_dap_cac_cau_hoi_thuong_gap_ve_quy_dinh_giai_the_doanh_nghiep\"><\/span>Frequently Asked Questions about Business Dissolution Regulations<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>In practice, business owners often have key questions surrounding tax obligations and legal responsibilities. Below are the most detailed answers.<\/p>\n<p class=\"p1\"><section><summary><h3 ><span class=\"ez-toc-section\" id=\"Doanh_nghiep_dang_bi_cuong_che_thue_co_duoc_thuc_hien_thu_tuc_giai_the_khong\"><\/span>Can a business that is facing tax enforcement proceedings proceed with dissolution?<span class=\"ez-toc-section-end\"><\/span><\/h3><\/summary><div><div class=\"saswp_faq_tiny_content\">No, businesses that are under tax enforcement will not have their tax identification number closed by the tax authorities. You are required to pay off all tax debts, penalties, and late payment fees to be certified as having fulfilled your obligations before submitting the necessary documents for business dissolution.<\/div><\/div><\/section><section><summary><h3 ><span class=\"ez-toc-section\" id=\"Thoi_gian_hoan_tat_quy_trinh_giai_the_doanh_nghiep_thuc_te_mat_bao_lau\"><\/span>How long does it actually take to complete the business dissolution process?<span class=\"ez-toc-section-end\"><\/span><\/h3><\/summary><div><div class=\"saswp_faq_tiny_content\">Typically, this process takes 4 to 6 months. The speed depends entirely on whether the business has completed its tax and social insurance settlements, as well as the transparency of its current accounting system and its compliance with business dissolution regulations.<\/div><\/div><\/section><section><summary><h3 ><span class=\"ez-toc-section\" id=\"Doanh_nghiep_da_giai_the_nhung_phat_sinh_no_cu_thi_ai_se_dung_ra_giai_quyet\"><\/span>If a business has been dissolved but still has outstanding debts, who will be responsible for settling them? <span class=\"ez-toc-section-end\"><\/span><\/h3><\/summary><div><div class=\"saswp_faq_tiny_content\">The owners and managers of the business shall be jointly liable for the payment of these debts with their personal assets if the debts remain unpaid due to dishonest dissolution documents or incomplete declarations as required by business dissolution regulations.<\/div><\/div><\/section><section><summary><h3 ><span class=\"ez-toc-section\" id=\"Viec_giai_the_qua_mang_co_can_phai_nop_ho_so_ban_giay_sau_khi_co_ket_qua_khong\"><\/span>Is it necessary to submit paper documents after receiving the results of an online dissolution process?<span class=\"ez-toc-section-end\"><\/span><\/h3><\/summary><div><div class=\"saswp_faq_tiny_content\">Currently, if you use a public digital signature to authenticate online documents, you usually don&#039;t need to resubmit paper documents at the one-stop office, except in cases where the business registration authority requires special verification regarding business dissolution regulations.<\/div><\/div><\/section><section><summary><h3 >What services does MAN - Master Accountant Network offer to businesses undergoing dissolution?<\/h3><\/summary><div><div class=\"saswp_faq_tiny_content\">The MAN expert network will support businesses from tax risk assessment and drafting legally compliant dissolution documents to representing them in explanations to relevant authorities. This helps businesses optimize costs and ensures the dissolution process is carried out with absolute safety.<\/div><\/div><\/section>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span>Conclude<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Complying with the regulations for business dissolution is the best way for business owners to close a business journey safely and transparently. Taking all steps from public notification and asset liquidation to closing the tax registration number not only helps businesses avoid legal risks after dissolution but also maintains the reputation of the managers in the investment market. To ensure a smooth process and minimize errors, proactively preparing thorough documentation or seeking assistance from professional consulting firms in accordance with business dissolution regulations is always a smart choice for any business.<\/p>\n<p><strong>Contact information for MAN \u2013 Master Accountant Network<\/strong><\/p>\n<ul>\n<li>Address: 19A, 43rd Street, Tan Thuan Ward, Ho Chi Minh City<\/li>\n<li>Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/li>\n<li>Email: man@man.net.vn<\/li>\n<\/ul>\n<p>Content production is overseen by: Mr.\u00a0<a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">Le Hoang Tuyen \u2013 Founder &amp; CEO of MAN \u2013 Master Accountant Network<\/a>, CPA Vietnam auditors with over 30 years of experience in accounting, auditing, and financial consulting.<\/p>","protected":false},"excerpt":{"rendered":"<p>Quy \u0111\u1ecbnh gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p l\u00e0 n\u1ed9i dung quan tr\u1ecdng m\u00e0 c\u00e1c ch\u1ee7 s\u1edf h\u1eefu c\u1ea7n n\u1eafm r\u00f5 khi mu\u1ed1n ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng kinh doanh m\u1ed9t c\u00e1ch h\u1ee3p ph\u00e1p. Vi\u1ec7c gi\u1ea3i th\u1ec3 kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 \u0111\u00f3ng c\u1eeda v\u0103n ph\u00f2ng m\u00e0 l\u00e0 m\u1ed9t quy tr\u00ecnh ph\u00e1p l\u00fd ph\u1ee9c t\u1ea1p nh\u1eb1m ch\u1ea5m d\u1ee9t [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":6197,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1,14],"tags":[],"class_list":["post-6194","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-kien-thuc-giai-the"],"acf":[],"_links":{"self":[{"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6194","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=6194"}],"version-history":[{"count":1,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6194\/revisions"}],"predecessor-version":[{"id":6198,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6194\/revisions\/6198"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/media\/6197"}],"wp:attachment":[{"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=6194"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=6194"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=6194"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}