Under the new regulations set forth in Decree 296/2026/ND-CP (effective from July 23, 2026), the duration for which a business may suspend its operations is stipulated as follows:
• Per notification: A maximum of 12 months (1 year).
• Total consecutive suspension period: No more than 24 months (2 years).
Upon the expiration of the 24-month period, the business may choose to resume operations or initiate dissolution procedures.
In the event that a business fails to confirm the resumption of its operations, the business registration authority will require the business to submit a report and will notify the tax authority accordingly. If the business fails to submit such a report within 6 months, the regulatory authority may revoke its registration certificate and mandate the commencement of dissolution procedures.