The 9 tax code status codes: where your business stands and what to do
What does status 03, 06 or 09 mean when you look up a tax code? A plain-language guide to the nine taxpayer status codes and what each one requires you to do.
Published 05/09/2026
This article is an English summary prepared for convenience only. Vietnamese tax and accounting rules are issued in Vietnamese, and many technical terms have no exact English equivalent — a translation may therefore be imprecise or read differently from the original, and acting on it alone can lead to a genuine misunderstanding of the rule. Names and reference numbers of legal instruments are kept in Vietnamese so that you can check the source text. Where this translation and the Vietnamese version differ, the Vietnamese version governs. Please read the Vietnamese article, or contact TRÍ TÍN, before relying on anything here.
Looking up a tax code on the tax authority's portal returns a two-digit status code. Most business owners only notice it when it is something other than 00 — by which point there is usually already a problem.
The table below sets out what each code means and what it requires.
The nine status codes
| Code | Status | What the taxpayer must do |
|---|---|---|
| 00 — Active | The tax code is operating normally and all tax transactions are available. | File and pay on time. Update tax registration details promptly whenever something changes. |
| 01 — Ceased, tax code deactivation completed | Dissolution and cessation formalities are complete. The tax code is no longer valid. | Do not carry out new business activity under this tax code. Resuming activity requires establishing a new entity. |
| 02 — Transferred to another managing tax office | The location or managing tax office has changed. | Meet tax obligations at the new office. Check and update business registration details. |
| 03 — Ceased, tax code deactivation not completed | Activity has stopped but the tax code has not been formally closed. | Contact the tax office to complete deactivation. Settle any outstanding tax obligations. |
| 04 — Active (tax code issuance incomplete) | Operating, but tax registration information is incomplete. | Provide the documents the tax office requests and complete the registration details. |
| 05 — Business suspended for a fixed term | Suspension has been approved for the registered period. | Track the suspension period. Notify resumption or extend the suspension as required. |
| 06 — Not operating at the registered address | The tax office has determined the business is not operating at its registered address. | Contact the managing tax office immediately. Change the address or explain the operating status. Risk of the tax code being locked. |
| 09 — Awaiting verification of activity at the registered address | The tax office is checking and verifying the operating address. | Cooperate and provide the documents requested. Ensure activity takes place at the registered address. |
| 10 — Awaiting update of personal identification number | An individual's tax code has not been synchronised with their personal identification number. | Check the details in VNeID or with the tax office and update the ID number when asked. |
Two codes to deal with immediately: 06 and 03
Code 06 (not operating at the registered address) is the most serious — the tax code may be locked, invoices cannot be issued, and any partner who looks the business up will hesitate to deal with it. Code 03 looks harmless but leaves tax obligations outstanding, and late-payment interest keeps accruing.
Worth checking regularly
Check your own tax code on the tax authority's portal periodically — and check a counterparty's code before signing a significant contract or accepting a high-value invoice.
If your tax code is showing anything other than 00 and the way forward is unclear, contact TRÍ TÍN — we review the file and work with the tax office to restore the code to normal operating status.
This summary reflects the legislation in force on the date of publication and is provided for general information. Rules may change or be interpreted differently in later guidance. It is not advice for any specific situation — please contact TRÍ TÍN before applying it to your own filings.
Need advice on your own situation?
Every business is different. Contact TRÍ TÍN to get advice for your specific case before you act.