Guidance on looking up tax debts of enterprises in Vietnam

In the process of business activities, the full fulfillment of tax obligations is not only a mandatory requirement according to the law but also contributes to affirming the reputation and transparency of the business. However, many businesses still face difficulties in checking, monitoring and updating information about their tax payment status. Therefore, knowing how to look up tax debts quickly and accurately not only helps businesses manage their finances effectively but also avoids unnecessary legal risks. The following article of Viet An Tax Agent will provide detailed instructions on how to look up tax debts of businesses through the web portal of the tax authority.

The concept of tax debt of enterprises in Vietnam

Enterprise tax debt is a tax amount that an enterprise still has to pay into the state budget but has not yet fulfilled or completed its obligations on time. The tax debt may include:

• Value-added tax (VAT), corporate income tax (CIT), corporate personal income tax (PIT) deducted from households,…
• Fines for administrative violations on tax.
• Late payment interest incurred due to failure to pay on time.
• Relevant charges and fees as prescribed by law.

Late tax payment not only affects the reputation and financial activities of the enterprise but can also be handled in accordance with the law, even forced to enforce taxes if the debt is prolonged.

Conditions for searching for tax debts of enterprises

To look up tax debts of enterprises, it is necessary to meet some of the following conditions:

Conditions for searching for tax debts of enterprises

Guidance on looking up tax debts of enterprises in 2025 in Vietnam

Step 1: Fill in the information

• Access to the website of the Tax Authority: https://thuedientu.gdt.gov.vn
• Then go to the Business section on the right side of the screen and click Sign in
• Fill in the information required by the system about username, password, object and confirmation code

Step 2: Select Information.

After completing the login step, please select the item: Lookup Tax amount to be paid.

Step 3: Guide the headings

• Click on the Calculation à Tax type and tap on Lookup
• In the Tax Period section, enter the month and year you want to look up
• In case you choose to look up all taxes owed by the business, click the Tax type box to select the default as All, and then click Lookup. After that, all data will be retrieved out

In order to make the lookup faster and easier, you should know the meaning of some codes according to the regulations as follows:

Looking up tax debts of enterprises in 2025 in Vietnam

Notes when looking up tax debts of enterprises in Vietnam

Searching on the e-Tax page is very convenient and easy for businesses to check and compare tax debts, but because when businesses owe taxes, late payments will arise calculated on a daily basis of 0.03%/day and the amount of corporate tax paid in the period has not been closed and offset against the previous debt amount.  leading to the tax amount looked up on the tax page will not match the system of the tax debt management officer.

Cases eligible for tax debt cancellation in 2025 in Vietnam

According to the provisions of Article 85 of the Law on Tax Administration 2019, cases eligible for tax debt cancellation, late payment interest and fines include:

• The enterprise or cooperative is declared bankrupt and has fully fulfilled its payment obligations in accordance with the law on bankruptcy but has no assets to pay taxes, late payment interest and fines
• An individual who has died or has been declared dead by the Court, has lost his/her civil act capacity, and at the same time has no assets (including inheritance) to perform outstanding tax obligations
• The taxpayer does not fall into the above cases, but the tax authority has applied the coercive measure under Point g, Clause 1, Article 125 of this Law, and the tax debts, late payment interest, and fines have been outstanding for more than 10 years from the expiration date of tax payment but are still unable to recover.
• In case the taxpayer is an individual, business household, owner of a private enterprise or a single-member limited liability company that has been discharged from tax debts, but then returns to production and business activities or establishes a new enterprise, the entire tax amount must be refunded. late payment interest or fines that have been previously removed to the State.
• Tax debts arising from the impact of natural disasters, disasters or large-scale epidemics, which have been considered for late payment interest exemption under Clause 8, Article 59 and extended tax payment deadlines under Point a, Clause 1, Article 65 of this Law, but taxpayers still suffer heavy losses. unable to resume production and business and no longer able to pay taxes

In addition, the Government stipulates the coordination between tax authorities, business registration agencies and local authorities to ensure that the taxes, late payment interest and fines that have been eliminated must be refunded to the state budget as prescribed before the issuance of business registration certificates or enterprise registration certificates.

Cases in which enterprises are forced to owe taxes in Vietnam

According to Clause 1, Article 2 of Circular No. 215/2013/TT-BTC, enterprises or taxpayers may be coerced to perform tax obligations in the following cases:

• Taxpayers who owe tax debts that are overdue for more than 90 days from the date of expiration of the payment deadline or the time extended as prescribed by the Law on Tax Administration but have not fulfilled the obligation to pay tax and late payment interest
• Taxpayers who run away or disperse their assets when they still owe taxes, fines or late payment interest
• Taxpayers who fail to comply with decisions on sanctioning tax-related administrative violations within 10 days from the date of receipt of the decisions, and therefore are subject to coercive enforcement
• In case the administrative sanctioning decision has a longer enforcement time limit of more than 10 days but the taxpayer still fails to comply with the time limit stated in the decision (unless the execution is suspended or suspended), the enforcement measure shall also be applied.

Measures to handle enterprises subject to tax debt

In the course of operation, if the enterprise is late in paying tax or violates its tax obligations as prescribed by law, the tax authority may apply measures to enforce tax debts. This not only affects business activities but also causes damage to the reputation and finances of the business.

According to current regulations, the tax authority may apply one or more of the following coercive measures:

• Deduction of money and blocking of accounts: deducting money from the taxpayer’s account at the State Treasury or the Bank. In case of necessity, the account may also be blocked to ensure the fulfillment of tax obligations
• Notification that the invoice is no longer valid: the tax authority will announce the invalidation of the invoice, making the business unable to issue the invoice during the enforcement period
• Distraint and auction of assets: assets of enterprises may be distrained and auctioned in accordance with the provisions of law to recover tax debts.
• Revocation of operation license: including business registration certificate, business registration certificate, practice license or establishment and operation license.

If you have any difficulties or questions related to looking up tax debts of your business, please contact Viet An Tax Agent for the most specific advice.