Pursuant to Article 39 of the Law on Tax Administration
Case 1: Taxpayers who register for tax along with enterprise registration, cooperative registration, or business registration will have their tax code invalidated in one of the following cases:
- Termination of business operations or dissolution or bankruptcy;
- Revoked business registration certificate, cooperative registration certificate, business registration certificate;
- Being divided, merged, consolidated.
Case 2: Taxpayers who register taxes directly with the tax authority will have their tax code invalidated in one of the following cases:
- Terminate business activities, no longer incur tax obligations for non-business organizations;
- Having the business registration certificate or equivalent license revoked;
- Being divided, merged, consolidated;
- The tax authority issues a notice that the taxpayer does not operate at the registered address;
- Individuals die, go missing, or lose civil act capacity according to the provisions of law;
- Foreign teacher at the end of the contract;
- Contractors and investors participating in oil and gas contracts at the end of the contract or transferring all rights to participate in oil and gas contracts.