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Since the early of Q1/2025, the tax authorities have carried out additional procedures and intensified inspections to ensure compliance among businesses. Enterprises may face serious consequences such as the deactivation of their tax identification number (TIN) and the suspension of e-invoice.
Common violations that may lead to deactivation of their tax identification number and suspension of e-invoice:
- Upon on-site inspection from local authority, the business is found to be non-operational at the registered address.
- Outstanding tax liabilities overdue by more than 90 days.
How to prevent the risks in advance:
- Proactively review and reconcile all tax obligations to plan timely payments or provide explanations.
- Ensure the legality and validity of the registered business address:
- Maintain a valid and active lease agreement.
- Display the company’s signage clearly, with operating hours and contact information.
- If using a virtual or shared office, request front-desk reception services to ensure communication with state authorities when needed.
- In the event of a change in business address that results in a temporary suspension of operations at the registered head office, promptly notify the tax authority in writing.
- Consult with VIVA’s specialists for immediate support and solutions in case of tax identification number suspension or invoice usage termination.
These procedures and solutions are applied for any forms of enterprise, including representative offices of foreign entities and business households within the declaration tax method.
Please contact VIVA’s experts for further assistance on your lawful business address, tax identification number and e-invoice.
