Locked Tax Code Recovery Service

When the company tax code is locked, all invoicing, tax declaration and payment activities are interrupted, seriously affecting business operations. Therefore, the restore tax ID number locked should be done promptly, in the right process, minimizing tax risks.
In the article below, Payment in Navi will provide detailed instructions on the procedure for unlocking the tax code in accordance with the provisions of Circular 86/2024/TT-BTC, effective from February 6, 2025.

1. Reason for requesting reinstatement of tax code

According to Circular 86/2024/TT-BTC, enterprises, organizations and business households can request to restore the tax code in the following cases:

Resume operations after dissolution or bankruptcy

If the company has terminated the validity of the tax code due to the decision on dissolution or bankruptcy but is later allowed by the competent authority to continue operating, it may carry out procedures to restore the old tax code to continue using it.

Business households and individuals return to operation after suspension

In case the tax code has been locked due to suspension of business, now that the individual or business household is back in operation, it is possible to submit a dossier to request the restoration of the tax code.

Errors in the termination of the tax code

Due to confusion on the part of the tax authorities (misidentification of the decommissioned entity), taxpayers can request verification and request reinstatement.

Change of tax registration information leading to termination of the tax code

For example: transforming the type of business, merging, consolidating… but there is a need to reuse the old tax code.

There is a decision from a competent state agency

If there is a decision from the court, the superior management agency requests reinstatement, the taxpayer will follow the direction.

 

 

2. Form No. 25/ĐK-TCT – Request for restoration of tax code

According to the provisions of Circular 86/2024/TT-BTC, taxpayers need to submit Form No. 25/ĐK-TCT to request the restoration of the tax code.

• Form name: Written request for reinstatement of tax code

• Enclosed issuance: Circular 86/2024/TT-BTC

• Hiệu lực: From 06/02/2025

• Applicable form: For both economic organizations, individuals, business households and dependent units

Lunote: The form should clearly state the reason for the request for reinstatement and the current legal status of the taxpayer.

3. Guidance on procedures for recovering a locked tax identification number

► Step 1: Prepare a complete dossier

Dossiers include:

1. Form No. 25/ĐK-TCT – Request for restoration of tax code

2. Relevant legal documents (as the case may be):

   • Copy of the written revocation of the decision to revoke the Operating License

   • Copy of the decision to cancel the merger, split, consolidation

   • Explanation of reasons for change of address (if any)

3. Dossier to update tax registration information if the head office address has changed but has not been declared

► Step 2: Filing with the tax authorities

Taxpayers have 3 options:

• Method 1: Directly submit to the Tax Department for management

• Method 2: Apply online via https://thuedientu.gdt.gov.vn

• Method 3: Send by postal service

► Step 3: Receipt of handling results from tax authorities

• Processing time: 03 working days from the date of receipt of valid dossiers

• Result:

  • Valid dossier: Make a decision to restore the tax code, return the results via the portal or send it to the post office

  • Invalid Profile: Send Rejection Notification and Additional Requests

    

4. Important considerations when recommending reinstatement of the tax identification number

To avoid delays or denials, taxpayers should keep in mind:

• Processing time may be prolonged if documents are complicated or missing

• Tax authorities have the right to refuse reinstatement if new violations are detected

• It is recommended to contact the tax officer directly for detailed guidance on each case

• Do not re-operate before the tax code has been validly restored

5. Why should you choose the service of unlocking the company tax code at Navi Accounting?

Navi Accountant specializes in providing services to support the recovery of tax codes quickly and in accordance with regulations, ensuring your business:

• Be consulted in detail on dossiers and procedures on a case-by-case basis

• All-in-one processing, saving time and effort

• Minimize tax risk, avoid tax penalties or arrears

• Commitment to fast and timely processing time

6. FAQ about locked MST recovery service

► Question 1: Is the locked tax ID number restored?

Yes. If falling under one of the cases specified in Circular 86/2024/TT-BTC and submitting a valid dossier, the tax code will be restored.

► Question 2: Is it okay not to restore the tax ID?

Very serious. A locked tax code means that the company cannot declare, pay taxes, issue invoices – resulting in administrative sanctions.

► Question 3: How long does it take to complete the procedure?

The processing time of the application is 3 working days, however it may take longer if the application is missing or needs verification.

Unlocking the company tax code is an important legal procedure to help businesses resume normal operations, avoid penalties or loss of tax benefits. To ensure a smooth, legal recovery, contact your Navi Accountant immediately for professional support from A-Z.

More info

► Cheap Digital Signature (Token)

► Registration of pit Registration No.

► Business Creation

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