Stopping sales does not mean all legal obligations have been completed. Expert comments reported on 9 October 2026 highlight business-closure costs and unresolved records. Case-specific amounts must be distinguished from generally applicable penalties.
Understanding the VND 100 million figure
CafeBiz reported on 9 October 2026 that Nguyễn Thị Cúc, Chair of the Vietnam Tax Consultants Association, cited inactive businesses facing accumulated obligations of up to VND 100 million. This describes some cases, rather than a universal fine.
An outstanding-liability notice can surprise an owner who has made no sales for years. The management issue is the gap between closing the shop and formally completing its legal records.
Why can obligations remain without revenue?
In Government News on 18 August 2026, Nguyễn Thị Cúc described difficulties involving businesses that had stopped operating without terminating their tax IDs. Items requiring review may include earlier business-license fees, late-payment charges and filing violations.
When reviewing a notice, separate the items instead of calling everything a fine. Records should identify the period, principal amount, late-payment charge and grounds for action; valid suspension status also needs period-by-period review.
Fee abolition and reform proposals are different
Article 10(7) of Resolution 198/2025/QH15 ends the business-license fee from 1 January 2026. Tax Department guidance in Official Dispatch 645/CT-CS still requires review and collection of amounts due for 2025 and earlier. Earlier liabilities are not therefore automatically cancelled.
Cúc proposes distinguishing genuinely inactive businesses without tax debts so that suitable treatment can be studied. This is a proposal; businesses must rely on effective rules and decisions applicable to their own records.
Business lesson: closure needs a process too
Compliance costs need attention even when a business stops operating. An exit plan with a responsible person, deadlines and supporting records helps owners manage risk.
Owners can start with a tracker showing outstanding tasks, responsible people, submitted records and responses. Retain submission evidence, liability reconciliations and written outcomes. Paperwork should not depend on memory or a verbal conversation alone.
- VND 100 million is an accumulated amount cited for some cases, not a default fine.
- Taxes, fees, late-payment charges and administrative fines should be reconciled separately.
- The business-license fee ended on 1 January 2026; earlier obligations are not automatically cancelled.
- A reform proposal does not replace a decision on an individual case.
Compliance costs need attention even when a business stops operating. An exit plan with a responsible person, deadlines and supporting records helps owners manage risk.
Suggested actions
Sources and updates
Edited and cross-checked on 9 October 2026 using CafeBiz and the government sources linked below. This article distinguishes reported comments, current rules and editorial business analysis; it does not determine the liability of an individual case. All images are AI illustrations with fictional people.
Last updated: 9 Oct 2026
Bài Học Kinh Doanh Editorial Team
Editorial Team | Bài Học Kinh DoanhBan Biên tập Bài Học Kinh Doanh tổng hợp và biên tập các nội dung về kinh doanh, thị trường, quản trị, công nghệ và khởi nghiệp, với mục tiêu giúp người đọc hiểu rõ vấn đề, nhìn thấy bài học phía sau dữ kiện và có thêm cơ sở cho các quyết định thực tế.
View author profile
