Confirming Business Resumption After Suspension in Vietnam

Long Phan Consulting advises enterprises on the procedure for confirming business resumption after suspension in Vietnam before the previously registered suspension period expires. An enterprise only needs to submit a single notice to the provincial-level Business Registration Authority no later than 03 working days before the intended resumption date. Long Phan Consulting assists enterprises in completing this procedure in accordance with current enterprise law, helping avoid situations where the enterprise is still recorded as suspended even though it has already conducted transactions, issued invoices, or entered into contracts.

Conditions and Eligible Subjects

Not every enterprise may file the notification of resumption ahead of schedule immediately; this section clarifies the prerequisite conditions and who is responsible for signing the notification.

Conditions for Approval

The enterprise must currently hold a valid “Business Suspension” legal status on the National Business Registration Database, under Article 35 of Decree No. 168/2025/ND-CP. Throughout the suspension period, the enterprise must still pay any outstanding taxes, social insurance, health insurance, and unemployment insurance. It must also continue settling debts and contracts already signed with customers and employees, under Clause 3, Article 206 of the Law on Enterprises 2020. If financial obligations remain outstanding during the suspension period, the enterprise should resolve them in full before filing the notification, to avoid being asked by the tax authority to provide explanations after resuming operation.

Who Is Responsible for Signing the Notification

In principle, the notification of resumption ahead of schedule is signed by the enterprise’s legal representative. No separate resolution or decision from the owner, Members’ Council, or Board of Directors is required to accompany the dossier filed with the business registration authority. This differs from the suspension dossier, which requires the corresponding resolution or decision depending on the type of enterprise. Nevertheless, under internal governance principles, the enterprise should still keep a document recording the adoption of the policy on early resumption, particularly for joint-stock companies or multi-member limited liability companies. This helps avoid internal disputes later, even though the document is not required for submission to the business registration authority.

Where the filer is not the legal representative, a valid power of attorney must be enclosed.

Competent Authority Receiving the Dossier

Identifying the correct receiving authority helps the enterprise avoid having its dossier returned for being filed with the wrong authority. This is particularly important after the two-tier local government model changed the organizational structure of business registration from 2025.

Provincial-Level Business Registration Authority

The receiving authority is the business registration authority under the Department of Finance of the province or centrally run city where the enterprise, branch, representative office, or business location is headquartered. Where the enterprise’s address is located within a hi-tech park, the receiving authority is the Management Board of the Hi-Tech Park responsible for business registration of that unit.

Methods of Filing

Enterprises may file the dossier through one of two methods:

1. Via the National Business Registration Information System, using an electronic identification account through the National Public Service Portal or the VNeID application. This method follows Article 39 of Decree No. 168/2025/ND-CP, as amended by Article 9 of Decree No. 296/2026/ND-CP.
2. In person or by postal service at the provincial-level business registration authority where the enterprise is headquartered.

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Dossier for the Notification of Resumption Ahead of Schedule

Unlike the suspension dossier, which requires an accompanying resolution or decision of the competent body, the dossier for resumption ahead of schedule is designed to be simpler under current regulations.

Mandatory Dossier Components

• The Notification of Resumption of Business Operation Ahead of the Registered Suspension Period, under Form No. 27, Appendix I issued together with Circular No. 68/2025/TT-BTC, bearing the signature of the legal representative.
• A power of attorney for the filer, applicable only when the filer is not the legal representative; the power of attorney for an individual does not require notarization or certification.
• Where an organization is authorized to carry out the procedure, a copy of the authorization contract together with a letter of introduction or a written assignment for the individual directly carrying out the procedure.

Documents NOT Required

The enterprise is not required to submit a resolution or decision of the company owner, Members’ Council, or Board of Directors on resuming business operation ahead of schedule. Current law does not require this document as part of the dossier filed with the business registration authority, contrary to a common assumption when comparing this procedure with the suspension dossier.

Procedure

The procedure consists of two main steps, with a processing time that applies uniformly regardless of whether the dossier is filed in person or online.

Step 1: Preparing and Filing the Dossier

The enterprise prepares the notification under Form No. 27, signed by the legal representative. It then files the notification with the provincial-level business registration authority where it is headquartered, at least 03 working days before the intended resumption date. If filing online, the filer logs into the National Business Registration Information System using an electronic identification account, declares the required information, and uploads the electronic dossier to the system.

Step 2: Receiving Results and Updating Legal Status

The provincial-level business registration authority reviews the validity of the dossier and returns the result within 01 working day from receipt of a valid dossier. Once accepted, the enterprise’s legal status on the National Database changes from “Business Suspension” to “Operating,” under Article 35 of Decree No. 168/2025/ND-CP. The enterprise is exempted from any fee for this procedure, as it is not listed in the Schedule of Business Registration Fees and Charges issued together with Circular No. 47/2019/TT-BTC.

Choosing the Right Approach Based on Actual Circumstances

Not every enterprise is in the same situation; the table below helps identify the appropriate course of action for common scenarios.

Common Errors That Cause Dossier Rejection or Delay

Most requests for correction or supplementation stem from errors that can be avoided with correct preparation from the outset.

• Filing the notification later than 03 working days before the intended resumption date, causing the enterprise to be regarded as operating before completing the procedure. This creates a risk of administrative penalties for business registration violations.
• The person signing the notification is not the legal representative, but no valid power of attorney is enclosed.
• Tax and social insurance obligations arising during the suspension period have not been completed before filing the resumption notification.
• Confusing the resumption dossier with the suspension dossier, resulting in unnecessary resolutions or decisions being filed, or a missing signature from the proper authority on the notification.
• Incorrectly declaring resumption information for a branch, representative office, or dependent business location within the same filing.

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Consulting and Authorized Representation Services for confirming business resumption after suspension at Long Phan Consulting

When an enterprise is uncertain about the filing deadline, outstanding tax obligations during the suspension period, or how to handle procedures simultaneously for its branches, authorizing a consulting firm can help shorten processing time and reduce the risk of the dossier being returned.

Long Phan Consulting assists enterprises with:

• Preparing the Notice of Resumption of Business Before the Registered Suspension Period Expires in accordance with Form No. 27 under Circular No. 68/2025/TT-BTC.
• Reviewing the enterprise’s legal status on the National Business Registration Database before submitting the notice.
• Checking and handling outstanding tax and social insurance obligations arising during the business suspension period.
• Submitting the dossier through the National Business Registration Information System or directly to the provincial-level Business Registration Authority.
• Monitoring the processing status and receiving confirmation from the Business Registration Authority.
• Handling procedures simultaneously for branches, representative offices, and business locations where required by the enterprise.

Clients may send their case documents via email at info@longphanpmt.com or via Zalo at 0906.735.386 for a preliminary assessment.

Frequently Asked Questions About Notification Confirming Business Resumption After Suspension

Below are common practical questions enterprises raise when they wish to resume business operations before the end of the registered suspension period.

Conclusion

Resuming business operations after suspension is a relatively straightforward procedure, but delays may occur if the enterprise fails to comply with the 03-working-day filing deadline, uses the wrong notification form, or has unresolved tax obligations. If dossier review or comprehensive authorized representation is required, Long Phan Consulting is available to assist via Hotline 1900636389.