Closing the LLC is not the same as closing a representative office

In plain termsAn LLC or JSC is an enterprise. Dissolution is company law. A representative office (RO) is a different person. Do not copy an RO closure sequence onto an LLC and call it done.

Start here — three checks

Name the legal person. yes
Tax clearance has no universal day-count here. no
Your personal PIT is a separate exit gate. yes

What still sits on you when you leave

Layer	What this page files	If you mix them
Enterprise (LLC / JSC)	Dissolution under company law, including tax settlement.	You file an RO termination pack at the wrong body.
Representative office	Different path — trade-law RO closure, not this page.	The company register still shows an open LLC.
Tax office clock	Must settle. No single nationwide day-count is published here.	You book a flight on a broker’s “30 days” rumour.
Owner / director PIT	Foreign tax resident ending Vietnam work finalizes before exit.	The company is wound down; your personal year is still open.

Common wrong movesExit is a stack, not one form.

Stopping operations and assuming the ERC dies by itself.
Copying the RO tax–labor–bank sequence onto an LLC.
Leaving Vietnam before personal PIT finalization.

If the company still has staff or a bank accountSettle people and money before the register dies.

Labour contracts and permits die with jobs — that is a people clock, not a company form.
Ask the tax office for the actual clearance sequence for this enterprise, not a national rumour.
Put owner PIT finalization on the same exit list as dissolution.

Evidence and sources3 dated facts for Close a Vietnam LLC as a foreign owner and remaining tax

The readable briefing above uses these cells. Open a source only when you need to verify a number, date, or legal gate.

LLC/JSC dissolution is a different legal path from representative-office closure
Luật Doanh nghiệp 59/2020/QH14 Chương XIII — dissolution of an enterprise (LLC/JSC) is a company-law path, not representative-office termination under trade-law decrees
yeschecked Aug 2026
Foreign tax resident ending Vietnam work must finalize PIT before exit
NĐ 253/2026/NĐ-CP Điều 50 khoản 3 điểm c
yeschecked Aug 2026
A universal day-count for tax clearance on every LLC dissolution is filed
Luật Doanh nghiệp dissolution requires obligation settlement including tax, but no single nationwide day-count per tax office is filed here
nochecked Aug 2026

RO closure sequenceDifferent legal person. Use it only if you actually have an RO.Who files PIT finalizationOwner exit still needs an actor for the personal year.For firmsCorridor desk — not a dissolution filing service.

Common questions

Is closing my Vietnam LLC the same as closing a representative office?

No. LLC/JSC dissolution sits in enterprise law. Representative-office termination is a different legal person and a different licensing body.

How many days does tax clearance take?

A universal nationwide day-count for every tax office is not filed here. Dissolution still requires obligation settlement, including tax.

I am the foreign owner and I am leaving Vietnam. What about my PIT?

If you are a foreign tax resident ending Vietnam work, you must finalize personal income tax, or authorize someone, before exit. Company dissolution does not swallow that personal clock.