How to close a VIetnamese company that is registered with an import-export tax code?

The import-export tax code must be closed when the company is dissolved.  Dissolution of company must follow the standard procedures, which may take around six months. During the dissolution of the company, a letter to the General Department of Customs must be sent to certify that the winding-up company does not owe any unpaid taxes on import or export, and to request the closure of the tax code.